{"id":9132,"date":"2026-10-20T11:52:28","date_gmt":"2026-10-20T09:52:28","guid":{"rendered":"https:\/\/industrynews.ro\/?p=9132"},"modified":"2026-10-20T11:52:28","modified_gmt":"2026-10-20T09:52:28","slug":"obligatii-fiscale-dincolo-de-prut-ce-trebuie-sa-stie-romanii-care-lucreaza-in-republica-moldova","status":"publish","type":"post","link":"https:\/\/industrynews.ro\/en\/obligatii-fiscale-dincolo-de-prut-ce-trebuie-sa-stie-romanii-care-lucreaza-in-republica-moldova\/","title":{"rendered":"Obliga\u021bii fiscale dincolo de Prut: Ce trebuie s\u0103 \u0219tie rom\u00e2nii care lucreaz\u0103 \u00een Republica Moldova"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Pentru tot mai mul\u021bi profesioni\u0219ti rom\u00e2ni, Republica Moldova nu mai reprezint\u0103 doar o pia\u021b\u0103 apropiat\u0103 geografic, ci \u0219i o destina\u021bie profesional\u0103 tot mai atractiv\u0103, chiar o extensie fireasc\u0103 a pie\u021bei locale de munc\u0103, fie c\u0103 vorbim despre un contract local de munc\u0103, un mandat de administrator sau despre o pozi\u021bie regional\u0103 de management.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Manageri regionali, administratori, speciali\u0219ti deta\u0219a\u021bi sau angaja\u021bi ai grupurilor multina\u021bionale lucreaz\u0103, de o parte \u0219i de alta a Prutului, \u00eentr-un ritm care dep\u0103\u0219e\u0219te uneori modul intuitiv \u00een care sunt \u00een\u021belese regulile fiscale. Ceea ce pare o rela\u021bie de munc\u0103 desf\u0103\u0219urat\u0103 \u00eentr-un singur stat poate genera, \u00een practic\u0103, obliga\u021bii fiscale sau declarative \u00een ambele jurisdic\u021bii, sus\u021bin Corina M\u00eendoiu, Partener, People Advisory Services, EY Rom\u00e2nia \u0219i Alexandru Sipitc\u0103 (foto), Director, Asisten\u021b\u0103 fiscal\u0103 \u0219i juridic\u0103, EY Moldova.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Activitatea \u00een Republica Moldova nu \u00eenseamn\u0103 automat ie\u0219irea din sistemul fiscal rom\u00e2nesc<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mul\u021bi contribuabili pornesc de la premisa c\u0103, dac\u0103 remunera\u021bia este pl\u0103tit\u0103 \u00een Republica Moldova \u0219i activitatea se desf\u0103\u0219oar\u0103 acolo, toate obliga\u021biile fiscale se transfer\u0103 automat \u00een acest stat. \u00cen realitate, locul pl\u0103\u021bii este doar unul dintre elementele analizei. Conteaz\u0103 \u00een primul r\u00e2nd locul exercit\u0103rii efective a activit\u0103\u021bii, dar \u0219i reziden\u021ba fiscal\u0103, durata prezen\u021bei \u00een fiecare jurisdic\u021bie \u0219i regulile Conven\u021biei dintre Rom\u00e2nia \u0219i Republica Moldova pentru evitarea dublei impuneri. Pentru veniturile din activit\u0103\u021bi dependente, trebuie analizate inclusiv condi\u021biile specifice prev\u0103zute de conven\u021bie pentru situa\u021biile \u00een care remunera\u021bia ar putea r\u0103m\u00e2ne impozabil\u0103 numai \u00een statul de reziden\u021b\u0103. Activitatea desf\u0103\u0219urat\u0103 \u00een Republica Moldova poate atrage impozitare local\u0103 f\u0103r\u0103 ca aceasta s\u0103 \u00eenl\u0103ture automat eventualele obliga\u021bii declarative din Rom\u00e2nia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Veniturile pot fi relevante pentru autorit\u0103\u021bile fiscale din ambele state<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Din perspectiva Republicii Moldova, remunera\u021bia aferent\u0103 muncii exercitate pe teritoriul s\u0103u poate genera obliga\u021bii fiscale locale. \u00cen cazul unui contract individual de munc\u0103 \u00eencheiat cu un angajator moldovean, angajatorul poate avea obliga\u021bii de calcul, re\u021binere, plat\u0103 \u0219i raportare potrivit legisla\u021biei locale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Re\u021binerea impozitului \u00een Republica Moldova nu elimin\u0103 \u00eens\u0103, prin ea \u00eens\u0103\u0219i, implica\u021biile fiscale din Rom\u00e2nia. Dac\u0103 persoana r\u0103m\u00e2ne rezident fiscal rom\u00e2n, venitul ob\u021binut din str\u0103in\u0103tate poate continua s\u0103 fie relevant pentru autorit\u0103\u021bile fiscale rom\u00e2ne, cu aplicarea Conven\u021biei pentru evitarea dublei impuneri \u0219i a metodei de eliminare a dublei impuneri prev\u0103zute de aceasta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existen\u021ba unei obliga\u021bii de declarare \u00een Rom\u00e2nia nu \u00eenseamn\u0103 neap\u0103rat c\u0103 acela\u0219i venit va fi taxat integral de dou\u0103 ori. \u00censeamn\u0103 c\u0103 venitul \u0219i impozitul achitat \u00een Republica Moldova trebuie analizate potrivit regulilor rom\u00e2ne\u0219ti \u0219i conven\u021biei bilaterale. Documentele care dovedesc venitul ob\u021binut \u0219i impozitul pl\u0103tit \u00een cel\u0103lalt stat devin, astfel, esen\u021biale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu toate remunera\u021biile sunt tratate \u00een acela\u0219i mod<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contractul individual de munc\u0103 este cel mai frecvent exemplu, dar mobilitatea profesional\u0103 poate implica \u0219i mandate de administrator, participarea \u00een consilii de administra\u021bie, func\u021bii de conducere sau alte forme de remunerare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Calificarea contractual\u0103 nu este suficient\u0103 pentru stabilirea tratamentului fiscal. Trebuie analizat\u0103 natura efectiv\u0103 a activit\u0103\u021bii \u0219i categoria de venit \u00een care aceasta se \u00eencadreaz\u0103. Conven\u021bia pentru evitarea dublei impuneri con\u021bine reguli distincte pentru anumite tipuri de remunera\u021bii, inclusiv pentru veniturile ob\u021binute \u00een calitate de membru al unui consiliu de administra\u021bie. \u00cen consecin\u021b\u0103, solu\u021bia aplicabil\u0103 unui salariat nu poate fi extins\u0103 automat asupra unui administrator sau a unei persoane remunerate \u00een baza unui mandat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Reziden\u021ba fiscal\u0103 r\u0103m\u00e2ne elementul central<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O persoan\u0103 care se mut\u0103 efectiv \u00een Republica Moldova \u0219i \u00ee\u0219i stabile\u0219te acolo locuin\u021ba \u0219i centrul intereselor personale \u0219i economice poate deveni rezident fiscal moldovean. \u00cen schimb, dac\u0103 \u00ee\u0219i p\u0103streaz\u0103 familia, locuin\u021ba \u0219i principalele interese personale sau economice \u00een Rom\u00e2nia, poate continua s\u0103 fie considerat\u0103 rezident fiscal rom\u00e2n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pot exista \u0219i situa\u021bii \u00een care ambele state consider\u0103 persoana rezident\u0103 potrivit propriilor legisla\u021bii. Conven\u021bia bilateral\u0103 solu\u021bioneaz\u0103 aceast\u0103 situa\u021bie printr-o succesiune de criterii, precum locuin\u021ba permanent\u0103, centrul intereselor vitale, locul \u0219ederii obi\u0219nuite \u0219i cet\u0103\u021benia. Analiza nu se reduce, a\u0219adar, la num\u0103rarea zilelor petrecute \u00eentr-un stat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Din perspectiva Rom\u00e2niei, o persoan\u0103 care pleac\u0103 din \u021bar\u0103 pentru una sau mai multe perioade de \u0219edere \u00een str\u0103in\u0103tate care dep\u0103\u0219esc \u00een total 183 de zile \u00eentr-un interval de 12 luni consecutive poate avea obliga\u021bia depunerii formularului Z017, \u201eChestionar pentru stabilirea reziden\u021bei fiscale a persoanei fizice la plecarea din Rom\u00e2nia\u201d. Depunerea formularului nu modific\u0103 automat reziden\u021ba fiscal\u0103, ci permite autorit\u0103\u021bii fiscale s\u0103 o stabileasc\u0103 pe baza situa\u021biei \u0219i a documentelor prezentate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pot exista obliga\u021bii declarative personale<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd impozitul este calculat, re\u021binut \u0219i achitat integral de angajatorul local, obliga\u021biile administrative ale persoanei \u00een Republica Moldova pot fi limitate. Situa\u021bia trebuie \u00eens\u0103 analizat\u0103 individual dac\u0103 exist\u0103 \u0219i alte surse de venit, dac\u0103 impozitul nu a fost stins integral prin re\u021binere la surs\u0103 sau dac\u0103 trebuie aplicate prevederile conven\u021biei bilaterale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru o persoan\u0103 care r\u0103m\u00e2ne rezident fiscal rom\u00e2n, veniturile ob\u021binute din str\u0103in\u0103tate trebuie evaluate \u0219i din perspectiva obliga\u021biilor declarative din Rom\u00e2nia. Tratamentul depinde de natura venitului, de impozitul achitat \u00een Republica Moldova \u0219i de mecanismul de evitare a dublei impuneri aplicabil. Sunt necesare certificatul de reziden\u021b\u0103 fiscal\u0103, contractul \u00een baza c\u0103ruia este pl\u0103tit\u0103 remunera\u021bia, documentele privind locul \u0219i perioada activit\u0103\u021bii, fi\u0219ele de plat\u0103 \u0219i dovezile referitoare la impozitul re\u021binut sau achitat \u00een cel\u0103lalt stat. Certificatul de reziden\u021b\u0103 nu este o simpl\u0103 formalitate, ci documentul prin care poate fi sus\u021binut\u0103 aplicarea conven\u021biei \u00een statul surs\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Impozitul pe venit \u0219i contribu\u021biile sociale urmeaz\u0103 cadre juridice diferite. Statul care are dreptul s\u0103 impoziteze remunera\u021bia nu este determinat neap\u0103rat prin acelea\u0219i reguli ca statul a c\u0103rui legisla\u021bie de securitate social\u0103 se aplic\u0103. De aceea, concluzia fiscal\u0103 nu trebuie transferat\u0103 automat asupra contribu\u021biilor sociale sau a asigur\u0103rii de s\u0103n\u0103tate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rom\u00e2nia \u0219i Republica Moldova aplic\u0103 un acord bilateral \u00een domeniul securit\u0103\u021bii sociale, semnat la 27 aprilie 2010 \u0219i intrat \u00een vigoare la 2 iulie 2011. Acordul coordoneaz\u0103 legisla\u021biile celor dou\u0103 state \u0219i este relevant pentru stabilirea legisla\u021biei aplicabile \u0219i recunoa\u0219terea perioadelor de asigurare. Situa\u021biile de deta\u0219are, activitate temporar\u0103 sau munc\u0103 desf\u0103\u0219urat\u0103 \u00een ambele state trebuie verificate \u00eenainte de \u00eenceperea activit\u0103\u021bii, \u00eempreun\u0103 cu documentele justificative necesare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Oportunitate profesional\u0103 care trebuie preg\u0103tit\u0103 din timp<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru mul\u021bi rom\u00e2ni, activitatea \u00een Republica Moldova reprezint\u0103 o oportunitate profesional\u0103 real\u0103. Riscurile apar atunci c\u00e2nd analiza fiscal\u0103 \u0219i de securitate social\u0103 este am\u00e2nat\u0103 p\u00e2n\u0103 la prima declara\u021bie, la solicitarea unui certificat sau la un control.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O evaluare realizat\u0103 \u00eenainte de \u00eenceperea activit\u0103\u021bii trebuie s\u0103 clarifice urm\u0103toarele \u0219apte aspecte esen\u021biale:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Statul sau statele \u00een care remunera\u021bia poate fi impozitat\u0103;<\/strong><\/li>\n\n\n\n<li><strong>Entitatea care are obliga\u021bia de a calcula, re\u021bine \u0219i achita impozitele;<\/strong><\/li>\n\n\n\n<li><strong>Existen\u021ba unor obliga\u021bii declarative personale \u00een Rom\u00e2nia sau \u00een Republica Moldova;<\/strong><\/li>\n\n\n\n<li><strong>Eventuala modificare a reziden\u021bei fiscale;<\/strong><\/li>\n\n\n\n<li><strong>Aplicarea Conven\u021biei pentru evitarea dublei impuneri;<\/strong><\/li>\n\n\n\n<li><strong>Legisla\u021bia de securitate social\u0103 aplicabil\u0103;<\/strong><\/li>\n\n\n\n<li><strong>Documentele care trebuie ob\u021binute \u0219i p\u0103strate.<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centr-o rela\u021bie profesional\u0103 transfrontalier\u0103, faptul c\u0103 remunera\u021bia a fost impozitat\u0103 \u00eentr-un stat nu exclude automat obliga\u021biile privind impozitarea veniturilor \u0219i contribu\u021biile sociale aferente din cel\u0103lalt stat. Complica\u021biile nu apar neap\u0103rat din nivelul taxelor, ci din lipsa unei analize coordonate \u0219i a documentelor care s\u0103 sus\u021bin\u0103 tratamentul aplicat. Pentru persoanele care lucreaz\u0103 \u00eentre Rom\u00e2nia \u0219i Republica Moldova, preg\u0103tirea fiscal\u0103 trebuie s\u0103 \u00eenceap\u0103 \u00eenaintea activit\u0103\u021bii, nu dup\u0103 \u00eencasarea primului venit.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pentru tot mai mul\u021bi profesioni\u0219ti rom\u00e2ni, Republica Moldova nu mai reprezint\u0103 doar o pia\u021b\u0103 apropiat\u0103 geografic, ci \u0219i o destina\u021bie profesional\u0103 tot mai atractiv\u0103, chiar o extensie fireasc\u0103 a pie\u021bei locale de munc\u0103, fie c\u0103 vorbim despre un contract local de munc\u0103, un mandat de administrator sau despre o pozi\u021bie regional\u0103 de management. Manageri regionali,<\/p>","protected":false},"author":3,"featured_media":7557,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-9132","post","type-post","status-publish","format-standard","has-post-thumbnail","category-companii"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Pentru tot mai mul\u021bi profesioni\u0219ti rom\u00e2ni, Republica Moldova nu mai reprezint\u0103 doar o pia\u021b\u0103 apropiat\u0103 geografic, ci \u0219i o destina\u021bie profesional\u0103 tot mai atractiv\u0103, chiar o extensie fireasc\u0103 a pie\u021bei locale de munc\u0103, fie c\u0103 vorbim despre un contract local de munc\u0103, un mandat de administrator sau despre o pozi\u021bie regional\u0103 de management. 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