{"id":17582,"date":"2022-03-23T10:27:44","date_gmt":"2022-03-23T09:27:44","guid":{"rendered":"https:\/\/bpion.com\/ro\/?p=17582"},"modified":"2023-12-12T10:29:58","modified_gmt":"2023-12-12T09:29:58","slug":"intocmirea-si-depunerea-raportarilor-contabile-in-2022","status":"publish","type":"post","link":"https:\/\/bpion.ro\/intocmirea-si-depunerea-raportarilor-contabile-in-2022\/","title":{"rendered":"\u00centocmirea \u015fI depunerea raport\u0103rilor contabile \u00een 2022"},"content":{"rendered":"\n<section class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1000px\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/bpion.ro\/wp-content\/uploads\/\/2022\/03\/%C3%8Entocmirea-%C5%9Fi-depunerea-raport%C4%83rilor-contabile-%C3%AEn-2022.-1024x1024.png\" alt=\"\" class=\"wp-image-10474\" \/><\/figure><\/div>\n\n\n<p>La \u00eenceputul acestui an Ministerul Finan\u021belor public\u0103 clarific\u0103ri referitoare la \u00eentocmirea situa\u021biilor financiare anuale aferente exerci\u021biului financiar al anului 2021 \u0219i a raport\u0103rilor contabile anuale \u00eentocmite pentru data de 31 decembrie 2021, precum \u0219i la depunerea lor la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor.<\/p>\n\n\n\n<p>Sunt prezentate categoriile de situa\u021bii financiare anuale \u00eentocmite \u00een func\u021bie de reglement\u0103rile contabile aplicabile, respectiv Reglement\u0103rile contabile privind situa\u021biile financiare anuale individuale \u0219i situa\u021biile financiare anuale consolidate.<\/p>\n\n\n\n<p>Reglement\u0103rile sunt distincte \u00een func\u021bie de tipul raport\u0103rii contabile pe care trebuie s\u0103 o \u00eentocmeasc\u0103 operatorii economici, respectiv&nbsp;<strong>situa\u021bii financiare anuale<\/strong>&nbsp;sau&nbsp;<strong>raport\u0103ri contabile anuale.<\/strong><\/p>\n\n\n\n<p>Raport\u0103rile contabile anuale se vor \u00eentocmi \u0219i depune de:<\/p>\n\n\n\n<ul>\n<li>persoanele juridice aflate \u00een lichidare, potrivit legii;<\/li>\n\n\n\n<li>subunit\u0103\u021bile deschise \u00een Rom\u00e2nia de societ\u0103\u021bi rezidente \u00een state apar\u021bin\u00e2nd Spa\u021biului Economic European;<\/li>\n\n\n\n<li>entit\u0103\u0163ile care au optat pentru un exerci\u021biu financiar diferit de anul calendaristic, \u00een condi\u021biile prev\u0103zute de Legea contabilit\u0103\u021bii;<\/li>\n\n\n\n<li>entit\u0103\u0163ile care aplic\u0103 reglement\u0103rile contabile aprobate prin OMFP nr. 2.844\/2016, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/li>\n<\/ul>\n\n\n\n<p>Fa\u021b\u0103 de informa\u021biile raportate la data de 31 decembrie 2020, prezentele reglement\u0103ri prev\u0103d raportarea distinct\u0103 a cifrei de afaceri net\u0103 corespunz\u0103toare principalei activit\u0103\u021bi desf\u0103\u0219urate de entit\u0103\u021bi, precum \u0219i a cheltuielilor privind consumul de energie.<\/p>\n\n\n\n<p>Pentru&nbsp;<strong>raport\u0103rile contabile<\/strong>&nbsp;se introduc urm\u0103toarele conturi:<\/p>\n\n\n\n<ul>\n<li>6051 \u201eCheltuieli privind consumul de energie\u201d<\/li>\n\n\n\n<li>6052 \u201eCheltuieli privind consumul de ap\u0103\u201d<\/li>\n\n\n\n<li>6461 \u201eCheltuieli privind contribu\u0163ia asiguratorie pentru munc\u0103 corespunz\u0103toare salaria\u0163ilor\u201d<\/li>\n\n\n\n<li>6462 \u201eCheltuieli privind contribu\u0163ia asiguratorie pentru munc\u0103 corespunz\u0103toare altor persoane, dec\u00e2t salaria\u0163ii\u201d.<\/li>\n<\/ul>\n\n\n\n<p>\u00cen ceea ce prive\u015fte calendarul pentru adoptarea \u015fi implementarea prevederilor Regulamentului (UE) 2020\/852 al Parlamentului European, prezent\u0103rile de informa\u0163ii solicitate de acesta urmeaz\u0103 a fi efectuate \u00eencep\u00e2nd cu data de 1 ianuarie 2022 pentru perioada de raportare 2021. \u00cen aceste condi\u0163ii, se aduc clarific\u0103ri \u00een sensul c\u0103 primele informa\u0163ii astfel raportate se refer\u0103 la situa\u0163iile financiare anuale aferente exerci\u0163iului financiar al anului 2021, care se fac publice ulterior datei de 1 ianuarie 2022.<\/p>\n\n\n\n<p><strong>Termenele pentru depunerea situa\u021biilor financiare anuale<\/strong>, sunt urm\u0103toarele:<\/p>\n\n\n\n<ul>\n<li>pentru societ\u0103\u021bile, societ\u0103\u021bile\/companiile na\u021bionale, regiile autonome, institutele na\u021bionale de cercetare-dezvoltare,&nbsp;<strong>150 de zile de la \u00eencheierea exerci\u021biului financiar<\/strong>;<\/li>\n\n\n\n<li>pentru celelalte persoane, anume societ\u0103\u021bi corporatiste, institu\u0163iile publice, asocia\u0163iile \u015fi celelalte persoane juridice cu \u015fi f\u0103r\u0103 scop patrimonial, subunit\u0103\u0163ile f\u0103r\u0103 personalitate juridic\u0103 cu sediul \u00een Rom\u00e2nia, cu sediul \u00een str\u0103in\u0103tate, precum \u015fi subunit\u0103\u0163ile f\u0103r\u0103 personalitate juridic\u0103 din Rom\u00e2nia care apar\u0163in unor persoane juridice cu sediul \u00een str\u0103in\u0103tate,&nbsp;<strong>120 de zile de la \u00eencheierea exerci\u021biului financiar.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Subunit\u0103\u0163ile din Rom\u00e2nia, care apar\u0163in unor persoane juridice cu sediul \u00een str\u0103in\u0103tate, depun situa\u021bii financiare anuale la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor \u00een termen de&nbsp;<strong>150 de zile<\/strong>&nbsp;de la \u00eencheierea exerci\u021biului financiar.<\/p>\n\n\n\n<p>Avem \u0219i o excep\u021bie de la acest termen, anume subunit\u0103\u021bile deschise \u00een Rom\u00e2nia de societ\u0103\u021bi rezidente \u00een state apar\u021bin\u00e2nd Spa\u021biului Economic European. Pentru acestea termenul de depunere este de&nbsp;<strong>120 de zile<\/strong>&nbsp;de la \u00eencheierea exerci\u021biului financiar.<\/p>\n\n\n\n<p>Acela\u0219i termen se aplic\u0103 \u0219i pentru depunerea&nbsp;<strong>situa\u021biilor financiare anuale \u00eentocmite de sediile permanente<\/strong>&nbsp;care se depun la unitatea teritorial\u0103 unde acestea sunt \u00eenregistrate.<\/p>\n\n\n\n<p>Situa\u021biile financiare anuale \u00eentocmite de c\u0103tre entit\u0103\u021bile al c\u0103ror exerci\u021biu financiar coincide cu anul calendaristic, cu excep\u021bia situa\u021biilor financiare anuale \u00eentocmite de entit\u0103\u021bile c\u0103rora le sunt incidente Reglement\u0103rile contabile conforme cu Standardele Interna\u021bionale de Raportare Financiar\u0103, vor fi inso\u021bite de formularul&nbsp;<strong>\u201eDate informative\u201c (cod 30) \u0219i&nbsp;<\/strong>formularul&nbsp;<strong>\u201eSitua\u021bia activelor imobilizate\u201c (cod 40)<\/strong>.<\/p>\n\n\n\n<p>Entit\u0103\u021bile care nu au desf\u0103\u0219urat activitate de la constituire p\u00e2n\u0103 la sf\u00e2r\u0219itul exerci\u021biului financiar de raportare&nbsp;<strong>nu \u00eentocmesc situa\u021bii financiare anuale<\/strong>, urm\u00e2nd s\u0103 depun\u0103 \u00een acest sens la unit\u0103\u021bile teritoriale ale Ministerului Finan\u0163elor o declara\u021bie pe propria r\u0103spundere a persoanei care are obliga\u021bia gestion\u0103rii entit\u0103\u021bii.<\/p>\n\n\n\n<p>Persoanele care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic, au obliga\u021bia s\u0103 \u00een\u0219tiin\u021beze \u00een scris, \u00een format electronic, unitatea teritorial\u0103 a Ministerului Finan\u021belor despre exerci\u021biul financiar ales.<\/p>\n\n\n\n<p>Declara\u021bia de inactivitate \u0219i \u00eenstiin\u021barea se depune prin intermediul programului de asisten\u021b\u0103 pus la dispozi\u021bie gratuit de c\u0103tre&nbsp;<a href=\"https:\/\/www.e-guvernare.ro\/\">Ministerul Finan\u021belor<\/a>.<\/p>\n\n\n\n<p><a href=\"https:\/\/bpion.ro\/blog\/\"><strong>Citi\u021bi articolele noastre anterioare!<\/strong><\/a><strong>&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Pentru mai multe detalii v\u0103 rug\u0103m s\u0103 ne&nbsp;<\/strong><a href=\"https:\/\/bpion.ro\/contacteaza-ne\/\"><strong>contacta\u021bi<\/strong><\/a><strong>!<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-3 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1000px\">\n<h4 class=\"wp-block-heading\">Contacteaz\u0103-ne:<\/h4>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-media-text alignwide is-vertically-aligned-top\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"\/bio\/danielazsigmondro\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/bpion.com\/ro\/wp-content\/uploads\/sites\/5\/2023\/09\/daniela.jpg\" alt=\"\" class=\"wp-image-15321 size-full\" srcset=\"https:\/\/bpion.ro\/wp-content\/uploads\/sites\/5\/2023\/09\/daniela.jpg 600w, https:\/\/bpion.ro\/wp-content\/uploads\/sites\/5\/2023\/09\/daniela-225x300.jpg 225w, https:\/\/bpion.ro\/wp-content\/uploads\/sites\/5\/2023\/09\/daniela-38x50.jpg 38w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<h6 class=\"wp-block-heading\"><strong><a href=\"\/bio\/danielazsigmondro\/\">Daniela Zsigmond<\/a><\/strong><br>MD Romania, <br>Partner<br><br><\/h6>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>La \u00eenceputul acestui an Ministerul Finan\u021belor public\u0103 clarific\u0103ri referitoare la \u00eentocmirea situa\u021biilor financiare anuale aferente exerci\u021biului financiar al anului 2021 \u0219i a raport\u0103rilor contabile anuale \u00eentocmite pentru data de 31 decembrie 2021, precum \u0219i la depunerea lor la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor. Sunt prezentate categoriile de situa\u021bii financiare anuale \u00eentocmite \u00een func\u021bie de reglement\u0103rile <a href=\"https:\/\/bpion.ro\/intocmirea-si-depunerea-raportarilor-contabile-in-2022\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  \u00centocmirea \u015fI depunerea raport\u0103rilor contabile \u00een 2022<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":16572,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00centocmirea \u015fI depunerea raport\u0103rilor contabile \u00een 2022 - BPiON Rom\u00e2nia<\/title>\n<meta name=\"description\" content=\"La \u00eenceputul acestui an Ministerul Finan\u021belor public\u0103 clarific\u0103ri referitoare la \u00eentocmirea situa\u021biilor financiare anuale aferente exerci\u021biului financiar al anului 2021 \u0219i a raport\u0103rilor contabile anuale \u00eentocmite pentru data de 31 decembrie 2021, precum \u0219i la depunerea lor la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.ro\/intocmirea-si-depunerea-raportarilor-contabile-in-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00centocmirea \u015fI depunerea raport\u0103rilor contabile \u00een 2022 - BPiON Rom\u00e2nia\" \/>\n<meta property=\"og:description\" content=\"La \u00eenceputul acestui an Ministerul Finan\u021belor public\u0103 clarific\u0103ri referitoare la \u00eentocmirea situa\u021biilor financiare anuale aferente exerci\u021biului financiar al anului 2021 \u0219i a raport\u0103rilor contabile anuale \u00eentocmite pentru data de 31 decembrie 2021, precum \u0219i la depunerea lor la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bpion.ro\/intocmirea-si-depunerea-raportarilor-contabile-in-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"BPiON Rom\u00e2nia\" \/>\n<meta property=\"article:author\" content=\"\/wp-content\/uploads\/2024\/01\/rafal-\u2014-kopia.jpg\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-23T09:27:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-12T09:29:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bpion.ro\/wp-content\/uploads\/sites\/5\/2023\/10\/bpion-payroll-accounting-services-017.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Rafa\u0142 Krajewski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rafa\u0142 Krajewski\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bpion.ro\/intocmirea-si-depunerea-raportarilor-contabile-in-2022\/\",\"url\":\"https:\/\/bpion.ro\/intocmirea-si-depunerea-raportarilor-contabile-in-2022\/\",\"name\":\"\u00centocmirea \u015fI depunerea raport\u0103rilor contabile \u00een 2022 - 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