{"id":614,"date":"2024-12-11T10:15:25","date_gmt":"2024-12-11T10:15:25","guid":{"rendered":"https:\/\/opre.ro\/?p=614"},"modified":"2024-12-11T10:16:08","modified_gmt":"2024-12-11T10:16:08","slug":"noutati-legislative-09-12-2024","status":"publish","type":"post","link":"https:\/\/opre.ro\/index.php\/2024\/12\/11\/noutati-legislative-09-12-2024\/","title":{"rendered":"Noutati Legislative 09.12.2024"},"content":{"rendered":"\n

SC N&C CONSULTING SRL<\/strong><\/p>\n\n\n\n

Sediul social: Leamna de Sus, nr.248, jud. Dolj<\/p>\n\n\n\n

Birou: Craiova, str. Cl Bucuresti, nr.287A, Dolj<\/strong><\/p>\n\n\n\n

CF RO 17115838 J 16\/64\/14.01.2005<\/p>\n\n\n\n

Tel: 0251-481133; Fax: 0351-431604<\/strong><\/p>\n\n\n\n

Email: \u201c office@consulting-nc.ro \u201e<\/p>\n\n\n\n

Data: 09.12.2024<\/strong><\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u00cen vederea derul\u0103rii activit\u0103\u0163ii de consultan\u0163\u0103 \u015fi informare continu\u0103, <\/em><\/strong><\/p>\n\n\n\n

v\u0103 prezent\u0103m \u00een sintez\u0103, \u00een ordinea public\u0103rii, cele mai importante <\/strong>acte normative ap\u0103rute \u00een Monitorul Oficial \u00een perioada <\/strong>01 \u2013 08 decembrie 2024<\/strong><\/p>\n\n\n\n

Sumar:<\/strong><\/p>\n\n\n\n

1.<\/strong> Legea nr. 299\/2024 <\/strong> modific\u0103 \u015fi completeaz\u0103 Legea societ\u0103\u021bilor nr. 31\/1990<\/strong> cu privire la modul \u00een care societ\u0103\u021bile \u00ee\u0219i organizeaz\u0103 activitatea, fiind  vizate simplificarea formalit\u0103\u021bilor administrative, extinderea utiliz\u0103rii tehnologiilor digitale \u0219i cre\u0219terea eficien\u021bei \u00een adoptarea deciziilor<\/strong>. <\/p>\n\n\n\n

2.<\/strong> Legea nr. 301\/2024 <\/strong>prevede modificarea \u015fi completarea Legii notarilor publici \u015fi a activit\u0103\u0163ii notariale nr. 36\/1995<\/strong>.<\/p>\n\n\n\n

3.<\/strong> Ordonan\u021ba de urgen\u021b\u0103 nr. 137\/2024 <\/strong>reglementeaz\u0103 auditul statutar al situa\u021biilor financiare anuale \u0219i al situa\u021biilor financiare anuale consolidate<\/strong>, \u00eentocmite potrivit legii contabilit\u0103\u021bii \u0219i reglement\u0103rilor contabile aplicabile, asigurarea raport\u0103rii anuale \u0219i consolidate privind durabilitatea<\/strong>, precum si alte aspecte legate de condi\u0163iile ca o persoan\u0103 fizic\u0103 sau un auditor financiar s\u0103 fie autorizat\u0103\/autorizat s\u0103 efectueze \u0219i asigurarea raport\u0103rii privind durabilitatea<\/strong>.<\/p>\n\n\n\n

4.<\/strong> Ordinul BNR nr. 7\/2024 <\/strong>aduce modific\u0103ri \u0219i complet\u0103ri Normelor metodologice privind \u00eentocmirea situa\u021biilor financiare periodice la nivel individual, conforme cu Standardele interna\u021bionale de raportare financiar\u0103, aplicabile institu\u021biilor financiare nebancare<\/strong> \u00een scopuri de monitorizare\/supraveghere pruden\u021bial\u0103, aprobate prin Ordinul B\u0103ncii Na\u021bionale a Rom\u00e2niei nr. 4\/2022.<\/p>\n\n\n\n

5.<\/strong> Ordonan\u021ba de urgen\u021b\u0103 nr. 138\/2024 <\/strong>aduce alte modific\u0103ri fiscale \u00een vigoare din 2025<\/strong>, legate de e-Factura, e-Transport, chirii \u0219i pensii din str\u0103in\u0103tate, dar si asupra Legii contabilit\u0103\u021bii<\/strong>.<\/strong><\/p>\n\n\n\n

Pentru fiecare act normativ punct\u0103m principalele prevederi, mai jos:<\/strong><\/p>\n\n\n\n

1.<\/strong> Legea nr. 299\/2024 pentru modificarea \u015fi completarea Legii societ\u0103\u0163ilor nr. 31\/1990<\/strong> – Monitorul Oficial nr. 1212 din 03 decembrie 2024.<\/p>\n\n\n\n

Schimb\u0103rile aprobate prin Legea nr. 299\/2024 completeaz\u0103 Legea societ\u0103\u021bilor nr. 31\/1990 cu privire la modul \u00een care societ\u0103\u021bile \u00ee\u0219i organizeaz\u0103 activitatea, fiind  vizate simplificarea formalit\u0103\u021bilor administrative, extinderea utiliz\u0103rii tehnologiilor digitale \u0219i cre\u0219terea eficien\u021bei \u00een adoptarea deciziilor<\/strong>. Au fost introduse, printre altele, urm\u0103toarele modific\u0103ri importante:<\/p>\n\n\n\n

– Votul electronic \u00een adun\u0103rile generale ale ac\u021bionarilor \u0219i\/sau ale asocia\u021bilor (AGA)<\/strong><\/p>\n\n\n\n

O schimbare important\u0103 este reglementarea cadrului legal \u00een leg\u0103tur\u0103 cu organizarea \u0219i desf\u0103\u0219urarea online privind AGA<\/strong>, iar documentele rezultate din adun\u0103rile generale vor fi semnate olograf sau electronic.<\/strong><\/p>\n\n\n\n

– Atribu\u021biile specifice care pot fi delegate c\u0103tre consiliile de administra\u021bie din cadrul societ\u0103\u021bilor pe ac\u021biuni<\/strong> printr-o hot\u0103r\u00e2re a adun\u0103rii generale extraordinare a ac\u021bionarilor sau prin actul constitutiv. Mai exact, dincolo de cele permise \u0219i \u00een momentul de fa\u021b\u0103 (mutarea sediului societ\u0103\u0163ii, schimbarea obiectului secundar de activitate sau majorarea capitalului social<\/strong>), adun\u0103rile generale extraordinare ale ac\u021bionarilor pot delega c\u0103tre consiliile de administra\u021bie competen\u021ba de a \u00eenfiin\u021ba \u0219i desfiin\u021ba sedii secundare.<\/p>\n\n\n\n

– Eliminarea unor formalit\u0103\u021bi administrative \u2013 beneficiarii reali nu mai trebuie s\u0103 apar\u0103 \u00een actele constitutive<\/strong><\/p>\n\n\n\n

Prin Legea nr. 229\/2024 a fost eliminat\u0103 cerin\u021ba includerii datelor de identificare a beneficiarilor reali \u00een actele constitutive ale societ\u0103\u021bilor<\/strong> pentru motive de de protec\u021bie a datelor personale, dar \u0219i pentru a asigura operativitatea \u00eenregistr\u0103rii modific\u0103rilor cu privire la beneficiarii reali, care oricum se realiza, \u00een prezent, prin \u00eenregistrarea declara\u021biilor modificatoare privind beneficiarii reali.<\/p>\n\n\n\n

Se recomand\u0103 societ\u0103\u021bilor s\u0103-\u015fi analizeze actul constitutiv \u0219i s\u0103 includ\u0103 \u00een acest document prevederi care s\u0103 permit\u0103 participarea la adun\u0103rile generale prin mijloace electronice de comunicare la distan\u021b\u0103<\/strong>. <\/p>\n\n\n\n

2.<\/strong> Legea nr. 301\/2024 privind modificarea \u0219i completarea Legii notarilor publici \u0219i a activit\u0103\u021bii notariale nr. 36\/1995 <\/strong>-Monitorul Oficial nr. 1212 din 03 decembrie 2024.<\/p>\n\n\n\n

Legea nr. 301\/2024 prevede modificarea \u015fi completarea Legii notarilor publici \u015fi a activit\u0103\u0163ii notariale nr. 36\/1995<\/strong>, fiind reglementare aspecte precum:<\/p>\n\n\n\n

– \u00cen cadrul biroului individual \u00ee\u015fi exercit\u0103 func\u0163ia un notar public, angaja\u0163i cu studii superioare \u015fi personal auxiliar, c\u0103rora notarul public le poate delega anumite atribu\u0163ii de natur\u0103 administrativ\u0103, \u00een condi\u0163iile stabilite prin regulament.<\/p>\n\n\n\n

– Societatea profesional\u0103 se constituie din 2 sau mai mul\u0163i notari publici asocia\u0163i. <\/p>\n\n\n\n

– Extinderea competen\u021bei notarilor publici pentru deschiderea procedurii succesorale notariale, din circumscrip\u021bia teritorial\u0103 a judec\u0103toriei \u00een care se afl\u0103 sediul biroului individual sau societ\u0103\u021bii profesionale notariale, la nivelul tribunalului.<\/p>\n\n\n\n

– Crearea unei baze de date na\u021bionale pentru digitalizarea eviden\u021belor succesorale, pentru furnizarea u\u0219oar\u0103 a informa\u021biilor notarilor, succesibililor, autorit\u0103\u021bilor \u0219i altor persoane cu interes legitim.<\/p>\n\n\n\n

– Posibilitatea pentru notarul public de a \u00eendeplini, la cererea \u0219i pe cheltuiala p\u0103r\u021bilor interesate, opera\u021biuni conexe serviciului notarial, cum ar fi procurarea certificatelor, avizelor sau altor documente necesare.<\/p>\n\n\n\n

3.<\/strong> Ordonan\u021ba de urgen\u021b\u0103 nr. 137\/2024 pentru modificarea \u0219i completarea Legii nr. 162\/2017 privind auditul statutar al situa\u021biilor financiare anuale \u0219i al situa\u021biilor financiare anuale consolidate \u0219i de modificare a unor acte normative, a Ordonan\u021bei de urgen\u021b\u0103 a Guvernului nr. 75\/1999 privind activitatea de audit financiar, precum \u0219i modificarea \u0219i completarea unor acte normative <\/strong>-Monitorul Oficial nr. 1215 din 03 decembrie 2024.<\/p>\n\n\n\n

OUG 137\/2024 reglementeaz\u0103 auditul statutar al situa\u021biilor financiare anuale \u0219i al situa\u021biilor financiare anuale consolidate<\/strong>, \u00eentocmite potrivit legii contabilit\u0103\u021bii \u0219i reglement\u0103rilor contabile aplicabile, asigurarea raport\u0103rii anuale \u0219i consolidate privind durabilitatea, precum si alte aspecte legate de condi\u0163iile ca o persoan\u0103 fizic\u0103 sau un auditor financiar s\u0103 fie autorizat\u0103\/autorizat s\u0103 efectueze \u0219i asigurarea raport\u0103rii privind durabilitatea<\/strong>.<\/p>\n\n\n\n

4.<\/strong> Ordinul nr. 7\/2024 privind modificarea \u0219i completarea Ordinului B\u0103ncii Na\u021bionale a Rom\u00e2niei nr. 4\/2022 pentru aprobarea Normelor metodologice privind \u00eentocmirea situa\u021biilor financiare periodice la nivel individual, conforme cu Standardele interna\u021bionale de raportare financiar\u0103, aplicabile institu\u021biilor financiare nebancare \u00een scopuri de monitorizare\/supraveghere pruden\u021bial\u0103 <\/strong>-Monitorul Oficial nr. 1212 din 03 decembrie 2024.<\/p>\n\n\n\n

Ordinul BNR nr. 7\/2024 aduce modific\u0103ri \u0219i complet\u0103ri Normelor metodologice privind \u00eentocmirea situa\u021biilor financiare periodice la nivel individual, conforme cu Standardele interna\u021bionale de raportare financiar\u0103, aplicabile institu\u021biilor financiare nebancare<\/strong> \u00een scopuri de monitorizare\/supraveghere pruden\u021bial\u0103, aprobate prin Ordinul B\u0103ncii Na\u021bionale a Rom\u00e2niei nr. 4\/2022.<\/p>\n\n\n\n

5.<\/strong> Ordonan\u021ba de urgen\u021b\u0103 nr. 138\/2024 privind modificarea \u0219i completarea unor acte normative \u00een domeniul fiscal-bugetar, precum \u0219i pentru reglementarea altor m\u0103suri <\/strong>-Monitorul Oficial nr. 1222 din 05 decembrie 2024.<\/p>\n\n\n\n

OUG 138\/2024 aduce alte modific\u0103ri fiscale \u00een vigoare din 2025<\/strong>, legate de e<\/strong>-Factura, e-Transport, chirii \u0219i pensii din str\u0103in\u0103tate, dar si asupra Legii contabilit\u0103\u021bii.<\/strong><\/p>\n\n\n\n

RO e-Factura<\/strong><\/p>\n\n\n\n

– Identificarea prin CNP pentru persoanele fizice este op\u021bional\u0103<\/strong>. Astfel, \u00een cazul \u00een care contribuabilul nu dore\u0219te s\u0103 comunice un cod de identificare, factura va include automat un cod format din 13 cifre de zero;<\/p>\n\n\n\n

– Obliga\u021bia utiliz\u0103rii sistemului RO e-Factura este restr\u00e2ns\u0103 doar la opera\u021biunile pentru care locul livr\u0103rii sau prest\u0103rii din punct de vedere al TVA este \u00een Rom\u00e2nia.<\/p>\n\n\n\n

– Sistemul RO e-Factura devine obligatoriu \u0219i pentru facturile simplificate<\/strong>, cu excep\u021bia bonurilor fiscal;<\/p>\n\n\n\n

– Facturile emise \u00een baza contractelor de achizi\u021bii publice, sectoriale sau de concesiuni vor trebui s\u0103 includ\u0103 codurile CPV<\/strong> corespunz\u0103toare din nomenclatorul achizi\u021biilor publice;<\/p>\n\n\n\n

– Facturile emise pentru vouchere de vacan\u0163\u0103 titularilor acestora nu se mai transmit prin RO e-Factura, av\u00e2nd \u00een vedere c\u0103 toate facturile emise \u00een rela\u021bia B2C vor fi raportate \u00een sistem de la 1 ianuarie 2025.<\/p>\n\n\n\n

e-TVA<\/strong><\/p>\n\n\n\n

\u00cen ceea ce prive\u0219te sitemul na\u021bional RO e-TVA, se am\u00e2n\u0103 p\u00e2n\u0103 la 1 iulie 2025, dispozi\u021biile privind obliga\u021bia transmiterii de c\u0103tre contribuabili a rezultatului verific\u0103rilor realizate asupra diferen\u021belor comunicate de c\u0103tre ANAF prin \u201dNotificarea de conformare RO e-TVA\u201d, precum \u0219i a sanc\u021biunii pentru ne\u00eendeplinirea acestei obliga\u021bii.<\/p>\n\n\n\n

e-Transport<\/strong><\/p>\n\n\n\n

\u00cen ceea ce prive\u0219te e-Transport, se am\u00e2n\u0103 intrarea \u00een vigoare a sistemului na\u021bional e-Transport pentru operatorii economici autoriza\u021bi p\u00e2n\u0103 la 31 martie 2025.<\/p>\n\n\n\n

Impozit<\/strong><\/p>\n\n\n\n

\u00cen ceea ce prive\u0219te impozitul pe profit,<\/strong> contribuabilii care datoreaz\u0103 impozite specifice pe cifra de afaceri (institu\u021bii de credit, persoane juridice din domeniul petrolier) sunt excepta\u021bi de la impozitul minim pe cifra de afaceri.<\/p>\n\n\n\n

\u00cen ceea ce prive\u0219te impozitul pe veniturile micro\u00eentreprinderilor<\/strong>, pentru dezvoltarea agriculturii autohtone, s-a stabilit un venit neimpozabil pentru stimularea comas\u0103rii terenurilor dac\u0103 nu se pl\u0103te\u0219te sult\u0103 \u0219i activit\u0103\u021bile care se desf\u0103\u0219oar\u0103 sunt destinate agriculturii, respectiv atunci c\u00e2nd nu se ob\u021bine un c\u00e2\u0219tig din comasare.<\/p>\n\n\n\n

\u00cen ceea ce prive\u0219te impozitul pe venit<\/strong>, s-au stabilit urm\u0103toarele:<\/p>\n\n\n\n

Reglementarea regulilor privind calculul \u0219i declararea impozitului pe venit \u00een cazul veniturilor din cedarea folosin\u0163ei bunurilor<\/strong>, pl\u0103tite de persoane juridice sau alte entit\u0103\u0163i care au obliga\u0163ia de a conduce eviden\u0163\u0103 contabil\u0103, \u00een situa\u021bia \u00een care venitul este pl\u0103tit exclusiv \u00een natur\u0103, precum \u0219i \u00een cazul sumelor reprezent\u00e2nd garan\u021bie, utilizat\u0103 pentru plata chiriei stabilit\u0103 prin contract.<\/p>\n\n\n\n

Legea contabilit\u0103\u021bii<\/strong><\/p>\n\n\n\n

Din 2025, lunar se \u00eentocme\u0219te balan\u021ba de verificare<\/strong>.<\/p>\n\n\n\n

Referitor la termenul de depunere a situa\u0163iilor financiare anuale, acesta este data 31 mai, respectiv 30 aprilie, \u00een func\u021bie de categoria entit\u0103\u021bii raportoare, a exerci\u021biului financiar urm\u0103tor celui de raportare.<\/p>\n\n\n\n

Termenul de depunere a raport\u0103rilor contabile anuale este data 31 mai a exerci\u021biului financiar urm\u0103tor celui de raportare<\/strong>, termen aplicabil inclusiv \u00een cazul entit\u0103\u021bilor care au optat pentru un exerci\u0163iu financiar diferit de anul calendaristic.<\/p>\n\n\n\n

\u00cen cazul \u00een care datele prev\u0103zute sunt zile nelucr\u0103toare, ultima zi de raportare este prima zi lucr\u0103toare urm\u0103toare acestora.<\/p>\n\n\n\n

\u00cencep\u00e2nd cu data de 1 ianuarie 2026, formularele din sfera raport\u0103rii situa\u021biilor financiare, rapoartele de situa\u021bii financiare, notele, precum \u0219i alte documente care \u00eenso\u021besc situa\u021biile financiare la institu\u021biile publice se transmit exclusiv \u00een format electronic<\/strong>.<\/p>\n\n\n\n

De asemenea, \u00eencep\u00e2nd cu exerci\u021biul financiar al anului 2025, situa\u021biile financiare anuale\/raport\u0103rile contabile se depun numai \u00een format electronic conform specifica\u021biilor publicate pe portalul Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

SC N&C CONSULTING SRL Sediul social: Leamna de Sus, nr.248, jud. Dolj Birou: Craiova, str. Cl Bucuresti, nr.287A, Dolj CF RO 17115838 J 16\/64\/14.01.2005 Tel: 0251-481133; Fax: 0351-431604 Email: \u201c office@consulting-nc.ro \u201e Data: 09.12.2024 \u00cen vederea derul\u0103rii activit\u0103\u0163ii de consultan\u0163\u0103 \u015fi informare continu\u0103,  v\u0103 prezent\u0103m \u00een sintez\u0103, \u00een ordinea public\u0103rii, cele mai importante acte normative […]<\/p>\n","protected":false},"author":3,"featured_media":616,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":6,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nNoutati Legislative 09.12.2024 -<\/title>\n<meta name=\"description\" content=\"Nout\u0103\u021bi legislative importante pentru afaceri\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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