{"id":2030,"date":"2023-06-19T10:12:19","date_gmt":"2023-06-19T10:12:19","guid":{"rendered":"https:\/\/dezvoltare.gsoftware.ro\/danubius\/?p=2030"},"modified":"2023-12-25T19:28:07","modified_gmt":"2023-12-25T19:28:07","slug":"ce-este-formularul-f4109-si-cine-trebuie-sa-il-depuna","status":"publish","type":"post","link":"https:\/\/danubius.org\/en\/ce-este-formularul-f4109-si-cine-trebuie-sa-il-depuna\/","title":{"rendered":"What is Form F4109 and who must file it?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2030\" class=\"elementor elementor-2030\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0eabe75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0eabe75\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2775316\" data-id=\"2775316\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f4a3c3 elementor-widget elementor-widget-text-editor\" data-id=\"8f4a3c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 16px;\">Atunci c\u00e2nd de\u021bii o afacere, este foarte important s\u0103 fii la curent cu toate nout\u0103\u021bile din domeniul financiar-contabil, mai ales \u00een cazul informa\u021biilor care \u00ee\u021bi pot afecta direct activitatea. Uneori poate fi dificil s\u0103 \u021bii pasul cu toate reglement\u0103rile, mai ales c\u00e2t\u0103 vreme ca administrator este nevoie s\u0103 te ocupi, \u00een paralel \u0219i de dezvoltarea companiei tale.<\/span><\/p><p><span style=\"font-size: 16px;\">Unele dintre cele mai comune probleme sau situa\u021bii ce pot ap\u0103rea pentru administratori sunt \u00een general legate de acte, cu accent pe depunerea, nedepunerea la timp sau lipsa depunerii formularelor speciale care \u021bin de particularit\u0103\u021bile afacerii. Un astfel de caz, despre care vom discuta \u00een acest material, \u021bine de formularul F4109 \u0219i de nedepunerea acestuia \u00een situa\u021biile legale cerute.<\/span><\/p><h2>Ce este formularul F4109?<\/h2><p>Formularul F4109 este o declara\u0163ie privind aparatele de marcat electronice fiscale (AMEF) neutilizate , prin care operatorii economici trebuie s\u0103 notifice organul fiscal c\u0103 de\u021bin o cas\u0103 de marcat neutilizat\u0103. Practic, acest formular nu face altceva dec\u00e2t s\u0103 explice lipsa utiliz\u0103rii casei de marcat pentru care nu se trimit date \u00een perioadele de raportare c\u0103tre organele fiscale.<\/p><p>Casele de marcat electronice sunt conectate la Sistemul Informatic Na\u021bional de Supraveghere, iar \u00een cazul utiliz\u0103rii acestora, administratorii ar trebui s\u0103 raporteze \u00een perioadele dedicate datele conform bonurilor fiscale. Atunci c\u00e2nd o cas\u0103 de marcat nu \u00eenregistreaz\u0103 date, acest lucru ar trebui notificat c\u0103tre organele competente, tocmai prin formularul F4109.<\/p><p>Termenul p\u00e2n\u0103 la care se poate depune formularul F4109 este ziua imediat urm\u0103toare \u00eencet\u0103rii\/ suspend\u0103rii activit\u0103\u021bii, iar depunerea se poate face prin mijloace electronice de depunere la distan\u021b\u0103 a documentelor fiscale.<\/p><p>Ar trebui \u0219tiut de asemenea c\u0103 acest formular poate fi depus \u0219i de c\u0103tre reprezentan\u021bi ai firmei de contabilitate, mai ales dac\u0103 ace\u0219tia sunt delega\u021bi s\u0103 poat\u0103 opera cu acest tip de documente. <\/p><h2>Cine trimite notific\u0103ri cu privire la depunerea formularului F4109?<\/h2><p>Din ce \u00een ce mai multe companii \u0219i administratori primesc pe mail sau \u00een SPV (spa\u021biul virtual privat) notific\u0103ri cu privire la nedepunerea formularului de neutilizare a caselor de marcat electronice. \u00cen unele situa\u021bii administratorii consider\u0103 c\u0103 defiscalizarea este suficient\u0103 pentru a nu mai fi nevoie de alte raport\u0103ri la organele fiscale, \u00eens\u0103 at\u00e2ta timp c\u00e2t, ca operator economic, ai o cas\u0103 de marcat, ai \u00eenc\u0103 obliga\u021bia de a depune formularul F4109.<\/p><p>Atunci c\u00e2nd nu \u0219tii exact despre ce este vorba, poate fi u\u0219or s\u0103 intri \u00een panic\u0103, \u00eens\u0103 este important s\u0103 te documentezi \u0219i s\u0103 discu\u021bi cu reprezentan\u021bii firmei de contabilitate cu privire la aceste cerin\u021be \u0219i la obliga\u021biile pe care le ai, ca \u0219i contribuabil.<\/p><p>De asemenea, este important s\u0103 te documentezi doar din surse sigure, cum ar fi portalele economice autorizate \u0219i, desigur, site-uri precum ANAF (Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103). <\/p><h2>Ce sanc\u021biuni pot fi primite pentru nedepunerea formularului F4109?<\/h2><p>Neutilizarea caselor de marcat electronice trebuie declarat\u0103, acest proces fiind obligatoriu pentru operatorii economici. Nedepunerea formularului F4109 aduce cu sine mai \u00eent\u00e2i notificarea, iar mai apoi sanc\u021biuni precum amend\u0103 de la 12.000 lei la 14.000 lei pentru persoanele juridice ce fac parte din categoria contribuabililor mijlocii \u015fi mari \u015fi cu amend\u0103 de la 2.000 lei la 3.500 lei, pentru alte tipuri de persoane juridice.<\/p><p>Prin completarea formularului F4109 \u0219i depunerea acestuia la autorit\u0103\u021bile fiscale competente, contribuabilii notific\u0103 c\u0103 nu utilizeaz\u0103 case de marcat electronice fiscale \u0219i c\u0103 respect\u0103 cerin\u021bele legale \u00een ceea ce prive\u0219te eviden\u021ba fiscal\u0103. Este a\u0219adar important s\u0103 nu pierzi din vedere aceste aspecte pentru a-\u021bi putea continua activitatea economic\u0103 \u00een acord cu cerin\u021bele organelor fiscale, f\u0103r\u0103 grija unor eventuale sanc\u021biuni sau notific\u0103ri din partea acestora. <\/p><p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/4109.html<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Atunci c\u00e2nd de\u021bii o afacere, este foarte important s\u0103 fii la curent cu toate nout\u0103\u021bile din domeniul financiar-contabil, mai ales \u00een cazul informa\u021biilor care \u00ee\u021bi pot afecta direct activitatea. Uneori poate fi dificil s\u0103 \u021bii pasul cu toate reglement\u0103rile, mai ales c\u00e2t\u0103 vreme ca administrator este nevoie s\u0103 te ocupi, \u00een paralel \u0219i de dezvoltarea [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2469,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-formulare"],"acf":[],"_links":{"self":[{"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/posts\/2030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/comments?post=2030"}],"version-history":[{"count":25,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/posts\/2030\/revisions"}],"predecessor-version":[{"id":2746,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/posts\/2030\/revisions\/2746"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/media\/2469"}],"wp:attachment":[{"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/media?parent=2030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/categories?post=2030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/danubius.org\/en\/wp-json\/wp\/v2\/tags?post=2030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}