{"id":217565,"date":"2026-06-18T11:40:09","date_gmt":"2026-06-18T09:40:09","guid":{"rendered":"https:\/\/www.asd-int.com\/franta-cum-functioneaza-e-reporting-ul-2026-pentru-companiile-straine-platitoare-de-tva\/"},"modified":"2026-06-22T12:01:26","modified_gmt":"2026-06-22T10:01:26","slug":"franta-cum-functioneaza-e-reporting-ul-2026-pentru-companiile-straine-platitoare-de-tva","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/ro\/franta-cum-functioneaza-e-reporting-ul-2026-pentru-companiile-straine-platitoare-de-tva\/","title":{"rendered":"Fran\u021ba: cum func\u021bioneaz\u0103 e-reporting-ul 2026 pentru companiile str\u0103ine pl\u0103titoare de TVA?"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-lgttu\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-lgttu \"><div class=\"eb-flex-container eb-flex-container-lgttu\"><div class=\"eb-flex-container-inner\">\n<p class=\"has-text-color has-link-color has-small-font-size wp-elements-a88e8da89a8dcb2fdd743c31b1fb90e8 wp-block-paragraph\" style=\"color:#00add6\"><strong>Esen\u021bialul pe scurt:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list li-no-padding\">\n<li style=\"font-size:15px\">\u00cencep\u00e2nd cu septembrie 2026, companiile str\u0103ine \u00eenregistrate \u00een scopuri de TVA \u00een Fran\u021ba vor trebui <strong>s\u0103 transmit\u0103 anumite date privind tranzac\u021biile prin intermediul sistemului de e-reporting<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\">Spre deosebire de e-invoicing, <strong>e-reporting-ul vizeaz\u0103 \u0219i companiile care nu au sediul \u00een Fran\u021ba<\/strong>, \u00een m\u0103sura \u00een care acestea efectueaz\u0103 opera\u021biuni taxabile pe teritoriul francez.<\/li>\n\n\n\n<li style=\"font-size:15px\">Obliga\u021biile vor depinde de dimensiunea companiei (GE\/ETI \u00eencep\u00e2nd cu 2026, IMM-uri\/micro\u00eentreprinderi \u00eencep\u00e2nd cu 2027) \u0219i de tipul de opera\u021biuni (B2B, B2C, plat\u0103, taxare invers\u0103 etc.).<\/li>\n\n\n\n<li style=\"font-size:15px\">Transmiterea datelor trebuie s\u0103 se efectueze obligatoriu <strong>printr-o platform\u0103 agreat\u0103 (PA)<\/strong> sau un partener tehnic conform.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.asd-int.com\/en\/france-the-roll-out-of-electronic-invoicing-scheduled-for-july-2024-has-been-postponed-to-a-later-date\/\">Reforma factur\u0103rii electronice \u00een Fran\u021ba<\/a> <em>(\u00een englez\u0103)<\/em> intr\u0103 treptat \u00een faza opera\u021bional\u0103. Dac\u0103 obliga\u021bia de e-invoicing vizeaz\u0103 \u00een principal opera\u021biunile interne \u00eentre companii stabilite \u00een Fran\u021ba, <strong>e-reporting-ul se aplic\u0103 \u0219i companiilor str\u0103ine care de\u021bin un num\u0103r de TVA francez<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu 1 septembrie 2026, companiile str\u0103ine pl\u0103titoare de TVA \u00een Fran\u021ba vor trebui s\u0103 transmit\u0103 anumite date privind tranzac\u021biile \u0219i, \u00een anumite cazuri, datele de plat\u0103 c\u0103tre administra\u021bia fiscal\u0103 francez\u0103, \u00een cadrul noului sistem de e-reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aceast\u0103 evolu\u021bie constituie o schimbare major\u0103 \u00een gestionarea obliga\u021biilor declarative legate de TVA<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cine este vizat? Ce opera\u021biuni trebuie declarate? Care sunt riscurile \u00een caz de neconformitate? Cum s\u0103 v\u0103 preg\u0103ti\u021bi pentru aceast\u0103 nou\u0103 obliga\u021bie fiscal\u0103?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Iat\u0103 tot ce trebuie s\u0103 \u0219tie companiile str\u0103ine despre e-reporting \u00een Fran\u021ba.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce este e-reporting-ul \u00een Fran\u021ba?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E-reporting-ul este un <strong>sistem de transmitere electronic\u0103 a datelor fiscale<\/strong> c\u0103tre administra\u021bia francez\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Acesta completeaz\u0103 <a href=\"https:\/\/www.asd-int.com\/en\/electronic-invoicing-in-france\/\">sistemul de facturare electronic\u0103 obligatorie (e-invoicing)<\/a> <em>(\u00een englez\u0103)<\/em><\/strong> <strong>pus \u00een aplicare \u00een cadrul reformei TVA<\/strong>. Obiectivul s\u0103u este de a permite administra\u021biei fiscale s\u0103 aib\u0103 o viziune mai exhaustiv\u0103 asupra opera\u021biunilor economice realizate pe teritoriul francez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spre deosebire de e-invoicing, care se bazeaz\u0103 pe schimbul de facturi electronice \u00eentre companii stabilite \u00een Fran\u021ba, <strong>e-reporting-ul vizeaz\u0103 opera\u021biunile care nu pot fi acoperite de acest mecanism<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datele transmise permit, \u00een special:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>consolidarea luptei \u00eempotriva fraudei \u00een materie de TVA;<\/li>\n\n\n\n<li>preg\u0103tirea, pe termen lung, a precomplet\u0103rii declara\u021biilor de TVA franceze;<\/li>\n\n\n\n<li>facilitarea controalelor fiscale;<\/li>\n\n\n\n<li>cre\u0219terea calit\u0103\u021bii datelor colectate de administra\u021bie;<\/li>\n\n\n\n<li>modernizarea schimburilor dintre companii \u0219i Stat.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>\u201eObiectivul este de a citi mai bine activitatea economic\u0103 \u00een timp real, de a reduce unghiurile moarte \u0219i de a consolida lupta \u00eempotriva fraudei, \u00een special \u00een ceea ce prive\u0219te TVA-ul.\u201d<\/em><br>S\u00e9bastien Rabineau \u2013 DGFiP (Direc\u021bia General\u0103 a Finan\u021belor Publice)<sup data-fn=\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\" class=\"fn\"><a href=\"#0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\" id=\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248-link\">1<\/a><\/sup><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">E-invoicing vs e-reporting: care este diferen\u021ba?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reforma francez\u0103 a factur\u0103rii electronice care va intra \u00een vigoare \u00eencep\u00e2nd cu 1 septembrie 2026 <strong>se bazeaz\u0103 pe doi piloni distincti<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-invoicing (facturare electronic\u0103);<\/li>\n\n\n\n<li>e-reporting.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">E-reporting-ul se \u00eemparte la r\u00e2ndul s\u0103u \u00een dou\u0103 categorii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-reporting-ul tranzac\u021biilor;<\/li>\n\n\n\n<li>e-reporting-ul datelor de plat\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 distinc\u021bie este deosebit de important\u0103 pentru <strong>companiile str\u0103ine care de\u021bin un num\u0103r de TVA francez<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"450\" height=\"432\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-schema-RO-RO.jpg\" alt=\"\" class=\"wp-image-217873\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-schema-RO-RO.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-schema-RO-RO-300x288.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u00centr-adev\u0103r, spre deosebire de companiile stabilite \u00een Fran\u021ba, <strong>companiile str\u0103ine f\u0103r\u0103 un <a href=\"https:\/\/www.asd-int.com\/en\/france-permanent-establishment-and-fixed-establishment\/\">sediu stabil \u00een Fran\u021ba<\/a> <em>(\u00een englez\u0103)<\/em><\/strong> <strong>nu sunt supuse obliga\u021biei de a emite sau de a primi facturi electronice prin intermediul sistemului francez de e-invoicing<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Legiuitorul a rezervat aceast\u0103 obliga\u021bie opera\u021biunilor realizate \u00eentre companii stabilite pe teritoriul francez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Astfel, o companie german\u0103, italian\u0103, spaniol\u0103, britanic\u0103 sau american\u0103 care de\u021bine doar un num\u0103r de TVA francez <strong>nu va trebui s\u0103 primeasc\u0103 sau s\u0103 emit\u0103 facturi electronice franceze \u00een cadrul e-invoicing-ului<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen schimb, aceea\u0219i companie poate fi vizat\u0103 de <strong>obliga\u021bia de e-reporting<\/strong> de \u00eendat\u0103 ce efectueaz\u0103 anumite opera\u021biuni taxabile \u00een Fran\u021ba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DGFiP a publicat, de altfel, o pagin\u0103<sup data-fn=\"aa749cce-5d2f-4714-a298-519a9c07999a\" class=\"fn\"><a href=\"#aa749cce-5d2f-4714-a298-519a9c07999a\" id=\"aa749cce-5d2f-4714-a298-519a9c07999a-link\">2<\/a><\/sup> dedicat\u0103 obliga\u021biilor de e-reporting ale <strong>companiilor str\u0103ine f\u0103r\u0103 sediu stabil \u00een Fran\u021ba<\/strong>, confirm\u00e2nd c\u0103 aceste companii pot fi vizate de transmiterea datelor atunci c\u00e2nd efectueaz\u0103 opera\u021biuni supuse TVA-ului francez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 distinc\u021bie constituie unul dintre cele mai importante puncte ale reformei pentru companiile nerezidente.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><th>Obliga\u021bie<\/th><th>Companie stabilit\u0103 \u00een Fran\u021ba<\/th><th>Societate str\u0103in\u0103 ne\u00eenregistrat\u0103 \u00een Fran\u021ba, dar identificat\u0103 \u00een scopuri de TVA francez<\/th><\/tr><tr><td>Primirea facturilor electronice<\/td><td>Da<\/td><td>Nu<\/td><\/tr><tr><td>Emiterea facturilor electronice<\/td><td>Da<\/td><td>Nu<\/td><\/tr><tr><td>E-reporting (raportarea electronic\u0103) a tranzac\u021biilor<\/td><td>Da (extins \u00een func\u021bie de opera\u021biuni)*<\/td><td>Da (limitat \u00een func\u021bie de opera\u021biuni)**<\/td><\/tr><tr><td>E-reporting (raportarea electronic\u0103) a pl\u0103\u021bilor<\/td><td>Da (extins \u00een func\u021bie de opera\u021biuni)*<\/td><td>Da (limitat \u00een func\u021bie de opera\u021biuni)**<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>* <strong>Da (extins)<\/strong>: obliga\u021bie care vizeaz\u0103 toate opera\u021biunile vizate de reform\u0103.<br>** <strong>Da (limitat)<\/strong>: obliga\u021bie limitat\u0103 la anumite opera\u021biuni realizate de companiile ne\u00eenregistrate \u00een Fran\u021ba, dar identificate \u00een scopuri de TVA francez.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru companiile str\u0103ine \u00eenregistrate \u00een scopuri de TVA francez, e-reporting-ul <strong>constituie, a\u0219adar, principala obliga\u021bie care decurge din reforma factur\u0103rii electronice din 2026<\/strong>.<\/p>\n\n\n\n<style data-wp-block-html=\"css\">\n.info-box {\n  background-color: #e8eaf6;\n  border-radius: 12px;\n  padding: 20px;\n  margin: 20px 0;\n  font-family: sans-serif;\n  color: #263238;\n}\n\n.header-row {\n  display: flex;\n  align-items: center; \/* Aligne verticalement l'ic\u00f4ne et le titre *\/\n  gap: 10px;          \/* Espace entre l'ic\u00f4ne et le titre *\/\n  margin-bottom: 10px;\n}\n\n.icon {\n  font-size: 24px;\n}\n\n.title {\n  font-size: 20px;\n  font-weight: bold;\n  color: #1a237e;\n}\n\n.text {\n  line-height: 1.5;\n  color: #455a64;\n}\n<\/style>\n\n<div class=\"info-box\">\n  <div class=\"info-content\">\n    <div class=\"header-row\">\n      <div class=\"icon\">\ud83d\udc49<\/div>\n      <div class=\"title\">Audit TVA \u0219i e-invoicing<\/div>\n    <\/div>\n<div class=\"text\">\n  Dori\u021bi s\u0103 verifica\u021bi dac\u0103 societatea dumneavoastr\u0103 este vizat\u0103 de e-reporting sau e-invoicing? \n  <a href=\"https:\/\/www.asd-int.com\/ro\/audit-tva-inainte-de-intrarea-in-vigoare-a-e-invoicing\/\" target=\"_blank\" rel=\"noopener noreferrer\">Descoperi\u021bi serviciul nostru de audit TVA \u0219i facturare electronic\u0103.<\/a>\n<\/div>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Cine este vizat de e-reporting \u00een Fran\u021ba \u00een 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt vizate <strong>companiile str\u0103ine <a href=\"https:\/\/www.asd-int.com\/ro\/mandat-fiscal\/\">\u00eenregistrate \u00een scopuri de TVA \u00een Fran\u021ba<\/a> care efectueaz\u0103 opera\u021biuni taxabile pe teritoriu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta include, \u00een special:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>companiile care depoziteaz\u0103 m\u0103rfuri \u00een Fran\u021ba;<\/li>\n\n\n\n<li>companiile care realizeaz\u0103 v\u00e2nz\u0103ri interne \u00een Fran\u021ba;<\/li>\n\n\n\n<li>comercian\u021bii online sau operatorii de platforme de v\u00e2nzare str\u0103ini, cu excep\u021bia OSS;<\/li>\n\n\n\n<li>\u00eentreprinderile care efectueaz\u0103 achizi\u021bii intracomunitare sau interne prin autoimpozitare.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-hcvka\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-hcvka \"><div class=\"eb-notice-wrapper eb-notice-hcvka\" data-id=\"eb-notice-hcvka\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udc49 Important<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">O societate str\u0103in\u0103 care nu de\u021bine un num\u0103r de TVA francez <strong>nu este vizat\u0103 de sistemul de raportare electronic\u0103<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>\u201eAceast\u0103 reform\u0103 structural\u0103 pentru economie reprezint\u0103 o oportunitate pentru companii de a analiza propria activitate dintr-o perspectiv\u0103 de ansamblu.\u201d<\/em><br>Laure Collignon \u2013 DGFiP (misiune de sprijin pentru companii)<sup data-fn=\"78702bf5-d0df-4633-8680-5577e29d86d9\" class=\"fn\"><a href=\"#78702bf5-d0df-4633-8680-5577e29d86d9\" id=\"78702bf5-d0df-4633-8680-5577e29d86d9-link\">3<\/a><\/sup><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Care este calendarul de raportare electronic\u0103 pentru societ\u0103\u021bile str\u0103ine care nu sunt stabilite \u00een Fran\u021ba?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Calendarul aplicabil companiilor str\u0103ine <strong>respect\u0103 acelea\u0219i termene ca cel stabilit pentru reforma factur\u0103rii electronice<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Dat\u0103<\/th><th>Obliga\u021bie<\/th><\/tr><\/thead><tbody><tr><td>1 septembrie 2026<\/td><td>E-reporting pentru marile \u00eentreprinderi (GE) \u0219i \u00eentreprinderile de m\u0103rime intermediar\u0103 (ETI)<\/td><\/tr><tr><td>1 septembrie 2027<\/td><td>Extinderea c\u0103tre \u00eentreprinderile mici \u0219i mijlocii (PME), \u00eentreprinderile foarte mici (TPE) \u0219i micro\u00eentreprinderi<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Data intr\u0103rii \u00een vigoare <strong>depinde de dimensiunea companiei<\/strong>, nu de na\u021bionalitatea acesteia.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"450\" height=\"386\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-calendrier-RO-RO.jpg\" alt=\"\" class=\"wp-image-217874\" style=\"aspect-ratio:1.1672546791843568;width:464px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-calendrier-RO-RO.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-calendrier-RO-RO-300x257.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-bmypk\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-bmypk \"><div class=\"eb-notice-wrapper eb-notice-bmypk\" data-id=\"eb-notice-bmypk\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">Citi\u021bi pe aceea\u0219i tem\u0103:<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><a href=\"https:\/\/www.asd-int.com\/en\/france-new-timetable-for-e-invoicing-and-e-reporting\/\">Fran\u021ba: Noul calendar pentru facturarea electronic\u0103 (E-Invoicing) \u0219i transmiterea datelor (E-Reporting)<\/a> <em>(\u00een englez\u0103)<\/em><\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Cum se determin\u0103 dimensiunea companiei?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dimensiunea companiei <strong>se evalueaz\u0103 la 1 ianuarie 2025<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Analiza se bazeaz\u0103 pe ultimul exerci\u021biu financiar \u00eencheiat \u00eenainte de aceast\u0103 dat\u0103 sau, \u00een lipsa acestuia, pe primul exerci\u021biu financiar \u00eencheiat dup\u0103 aceasta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O companie str\u0103in\u0103 va fi <strong>supus\u0103 obliga\u021biei de e-reporting \u00eencep\u00e2nd cu 1 septembrie 2026 dac\u0103 \u00eendepline\u0219te cel pu\u021bin unul dintre urm\u0103toarele criterii<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Criteriu<\/strong><\/td><td><strong>Prag<\/strong><\/td><\/tr><tr><td>Num\u0103r de angaja\u021bi<\/td><td>250 de salaria\u021bi sau mai mul\u021bi<\/td><\/tr><tr><td>Cifr\u0103 de afaceri<\/td><td>Peste 50 de milioane de euro<\/td><\/tr><tr><td>Total bilan\u021b<\/td><td>Peste 43 de milioane de euro<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-ys1mj\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-ys1mj \"><div class=\"eb-notice-wrapper eb-notice-ys1mj\" data-id=\"eb-notice-ys1mj\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udc49 Important<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">\u00cen cazul \u00een care aceste praguri nu sunt atinse, <strong>obliga\u021bia va intra \u00een vigoare la 1 septembrie 2027<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Ce opera\u021biuni vor face obiectul e-reporting-ului de tranzac\u021bii?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Articolul 290 II din Codul General Fiscal<sup data-fn=\"d3855284-583e-4285-a303-eb63b2840c43\" class=\"fn\"><a href=\"#d3855284-583e-4285-a303-eb63b2840c43\" id=\"d3855284-583e-4285-a303-eb63b2840c43-link\">4<\/a><\/sup> prevede c\u0103 persoanele impozabile care nu sunt stabilite \u00een Fran\u021ba trebuie s\u0103 transmit\u0103 administra\u021biei fiscale <strong>anumite informa\u021bii referitoare la opera\u021biunile efectuate \u00een Fran\u021ba atunci c\u00e2nd sunt <a href=\"https:\/\/www.asd-int.com\/ro\/reprezentarea-fiscala-franta\/\">pl\u0103titoare de TVA francez<\/a><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La 1 septembrie 2026, domeniul de aplicare vizeaz\u0103 livr\u0103rile de bunuri \u0219i prest\u0103rile de servicii impozabile \u00een Fran\u021ba, efectuate at\u00e2t c\u0103tre:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de persoane impozabile (B2B) care nu sunt \u00eenregistrate \u00een scopuri de TVA \u00een Fran\u021ba;<\/li>\n\n\n\n<li>precum \u0219i de persoane neimpozabile (B2C).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 obliga\u021bie se aplic\u0103 atunci c\u00e2nd <strong>opera\u021biunile nu sunt deja acoperite de un regim de ghi\u0219eu unic (OSS UE sau OSS non-UE)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu 1 septembrie 2027, <strong>perimetrul va fi extins la opera\u021biunile realizate \u00een regim de autotaxare<\/strong> (achizi\u021bii intracomunitare \u0219i achizi\u021bii interne realizate \u00een regim de autotaxare).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Exemple de opera\u021biuni supuse raport\u0103rii electronice pentru societ\u0103\u021bile nerezidente<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cele mai frecvente cazuri sunt urm\u0103toarele:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Opera\u021biune<\/th><th>E-reporting tranzac\u021bie<\/th><th>E-reporting plat\u0103<\/th><th>GE\/ETI<\/th><th>TPE\/PME<\/th><\/tr><\/thead><tbody><tr><td><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\"><strong>V\u00e2nzare de bunuri taxabile \u00een Fran\u021ba (excluz\u00e2nd OSS)<\/strong><\/mark><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Da<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Dac\u0103 exist\u0103 avans<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/26<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">V\u00e2nzare de servicii taxabile \u00een Fran\u021ba (excluz\u00e2nd OSS UE \/ non-UE)<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Da<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Da<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/26<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>Livrare intracomunitar\u0103<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Achizi\u021bie intracomunitar\u0103<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Da<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Nu<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>Exporturi<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>V\u00e2nzare \u00een regim de autotaxare (art. 283-1 al.2 CGI)<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Achizi\u021bie \u00een regim de autotaxare (art. 283-1 al.2 CGI)<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Da<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Nu<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>V\u00e2nzare subcontractare servicii de construc\u021bii (art. 283-2 nonies CGI)<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Achizi\u021bie subcontractare servicii de construc\u021bii (art. 283-2 nonies CGI)<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Da<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Nu<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>Importuri de bunuri<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>V\u00e2nz\u0103ri la distan\u021b\u0103 intracomunitare (OSS)<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>Opera\u021biuni scutite<\/td><td>Nu<\/td><td>Nu<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Ce opera\u021biuni sunt excluse din sistem?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu toate opera\u021biunile sunt vizate.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companiile str\u0103ine <strong>nu vor trebui, \u00een special, s\u0103 transmit\u0103<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>livr\u0103rile intracomunitare scutite de TVA;<\/li>\n\n\n\n<li>exporturile \u00een afara Uniunii Europene;<\/li>\n\n\n\n<li>v\u00e2nz\u0103rile la distan\u021b\u0103 declarate prin intermediul OSS;<\/li>\n\n\n\n<li>anumite opera\u021biuni care beneficiaz\u0103 de regimuri speciale, deja acoperite de alte mecanisme de declarare.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aceste opera\u021biuni r\u0103m\u00e2n a fi declarate prin canalele fiscale obi\u0219nuite, dar <strong>nu intr\u0103 sub inciden\u021ba e-reporting-ului<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00cen ce cazuri nu trebuie transmise datele de plat\u0103?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 dou\u0103 situa\u021bii principale care permit scutirea de aceast\u0103 obliga\u021bie:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Compania a optat pentru TVA la \u00eencasare (TVA sur les d\u00e9bits)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acest caz, TVA-ul este exigibil \u00eencep\u00e2nd cu emiterea facturii \u0219i nu la \u00eencasarea pl\u0103\u021bii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La transmission des donn\u00e9es de paiement <strong>n&#8217;est alors pas requise<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Clientul este responsabil pentru plata TVA-ului<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd se aplic\u0103 mecanismul de taxare invers\u0103, furnizorul nu este responsabil pentru plata TVA-ului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les donn\u00e9es d&#8217;encaissement <strong>n&#8217;ont donc pas \u00e0 \u00eatre d\u00e9clar\u00e9es<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce date vor trebui transmise \u00een cadrul e-reporting-ului?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les donn\u00e9es attendues par l&#8217;administration <strong>portent principalement sur les transactions et les paiements<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"450\" height=\"436\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-transactions-vs-paiements-RO-RO.jpg\" alt=\"\" class=\"wp-image-217875\" style=\"aspect-ratio:1.0364510048583642;width:456px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-transactions-vs-paiements-RO-RO.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-transactions-vs-paiements-RO-RO-300x291.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Con\u021binutul exact depinde de natura opera\u021biunilor efectuate.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-hub6d\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-hub6d \"><div class=\"eb-flex-container eb-flex-container-hub6d\"><div class=\"eb-flex-container-inner\">\n<div class=\"wp-block-essential-blocks-flex-container alignfull eb-flex-container-block root-eb-flex-container-t4qsj\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-t4qsj \"><div class=\"eb-flex-container eb-flex-container-t4qsj\"><div class=\"eb-flex-container-inner\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"223\" height=\"143\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/ASD-Taxflow-screenshot-logo-transparent.png\" alt=\"\" class=\"wp-image-217891\" style=\"aspect-ratio:1.6667408231368186\"\/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link has-background-background-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.asd-int.com\/ro\/asd-taxflow\/\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;color:#49448e;font-size:15px\">DESCOPERI\u021aI ASD Taxflow<\/a><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-flex-container alignfull eb-flex-container-block root-eb-flex-container-687f2\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-687f2 \"><div class=\"eb-flex-container eb-flex-container-687f2\"><div class=\"eb-flex-container-inner\">\n<div class=\"wp-block-essential-blocks-text  root-eb-text-1hrfv\"><div class=\"eb-parent-wrapper eb-parent-eb-text-1hrfv \"><div class=\"eb-text-wrapper eb-text-1hrfv\" data-id=\"eb-text-1hrfv\"><p class=\"eb-text\"><strong>Simplifica\u021bi-v\u0103 conformitatea e-reporting \u00een Fran\u021ba cu MyASD<\/strong><\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-text  root-eb-text-eo4sd\"><div class=\"eb-parent-wrapper eb-parent-eb-text-eo4sd \"><div class=\"eb-text-wrapper eb-text-eo4sd\" data-id=\"eb-text-eo4sd\"><p class=\"eb-text\">Datorit\u0103 MyASD \u0219i modulului s\u0103u ASD Taxflow, centraliza\u021bi-v\u0103 datele privind TVA-ul \u0219i securiza\u021bi-v\u0103 obliga\u021biile declarative legate de e-reporting \u00een Fran\u021ba.<\/p><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">E-reporting al tranzac\u021biilor BtoC<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Date de transmis<\/th><th>Descriere<\/th><\/tr><\/thead><tbody><tr><td>SIREN furnizor<\/td><td>Identificatorul companiei declarante<\/td><\/tr><tr><td>Perioada<\/td><td>Perioada vizat\u0103 de declara\u021bie<\/td><\/tr><tr><td>Data curent\u0103<\/td><td>Data transmiterii<\/td><\/tr><tr><td>Num\u0103r de tranzac\u021bii<\/td><td>Totalul opera\u021biunilor efectuate<\/td><\/tr><tr><td>Categorie de tranzac\u021bie<\/td><td>Bunuri, servicii, opera\u021biuni intracomunitare sau TVA la marj\u0103<\/td><\/tr><tr><td>Valoarea f\u0103r\u0103 taxe (HT) a opera\u021biunilor<\/td><td>Totalul f\u0103r\u0103 taxe al opera\u021biunilor zilei<\/td><\/tr><tr><td>Valoarea TVA<\/td><td>TVA corespunz\u0103toare, pe cot\u0103<\/td><\/tr><tr><td>Op\u021biune tax\u0103 pe debite<\/td><td>Dac\u0103 este cazul<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">E-reporting al tranzac\u021biilor BtoB<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Date de transmis<\/th><th>Descriere<\/th><\/tr><\/thead><tbody><tr><td>SIREN sau nr. TVA al furnizorului<\/td><td>Identificarea v\u00e2nz\u0103torului<\/td><\/tr><tr><td>SIREN sau nr. TVA al clientului<\/td><td>Identificarea cump\u0103r\u0103torului<\/td><\/tr><tr><td>\u021aara furnizorului<\/td><td>\u021aara de stabilire<\/td><\/tr><tr><td>\u021aara clientului<\/td><td>\u021aara de stabilire<\/td><\/tr><tr><td>Natura opera\u021biunii<\/td><td>Livrare de bunuri (LB), prestare de servicii (PS) sau mixt\u0103 (LBPS)<\/td><\/tr><tr><td>Data emiterii facturii<\/td><td>Data factur\u0103rii<\/td><\/tr><tr><td>Num\u0103rul facturii<\/td><td>Referin\u021ba facturii<\/td><\/tr><tr><td>Total f\u0103r\u0103 taxe (HT) pe cot\u0103<\/td><td>Sumele f\u0103r\u0103 taxe defalcate pe cote de TVA<\/td><\/tr><tr><td>Valoarea TVA pe cot\u0103<\/td><td>TVA defalcat\u0103 pe cote<\/td><\/tr><tr><td>Cota de TVA<\/td><td>Cotele aplicate<\/td><\/tr><tr><td>Valoarea f\u0103r\u0103 taxe (HT) a facturii<\/td><td>Total f\u0103r\u0103 taxe<\/td><\/tr><tr><td>Valoarea TVA a facturii<\/td><td>Total TVA<\/td><\/tr><tr><td>Moned\u0103<\/td><td>Moneda utilizat\u0103<\/td><\/tr><tr><td>Num\u0103rul reprezentantului fiscal<\/td><td>Dac\u0103 este cazul<\/td><\/tr><tr><td>Referin\u021b\u0103 factur\u0103 rectificat\u0103<\/td><td>\u00cen caz de stornare sau corec\u021bie<\/td><\/tr><tr><td>Op\u021biune tax\u0103 pe debite<\/td><td>Dac\u0103 este cazul<\/td><\/tr><tr><td>Referin\u021b\u0103 la scutirea de TVA<\/td><td>Dac\u0103 este cazul<\/td><\/tr><tr><td>Referin\u021b\u0103 la un regim special<\/td><td>Exemplu: TVA la marj\u0103<\/td><\/tr><tr><td>Data livr\u0103rii sau finaliz\u0103rii prest\u0103rii<\/td><td>Data realiz\u0103rii opera\u021biunii<\/td><\/tr><tr><td>Data avansului<\/td><td>Dac\u0103 difer\u0103 de data facturii<\/td><\/tr><tr><td>Men\u021biuni speciale<\/td><td>Autolichidare, autofacturare sau grup fiscal unic<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">E-reporting al pl\u0103\u021bilor (companii nerezidente)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Pl\u0103\u021bi BtoC<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Date de transmis<\/th><\/tr><\/thead><tbody><tr><td>SIREN al companiei care \u00eencaseaz\u0103<\/td><\/tr><tr><td>Data curent\u0103<\/td><\/tr><tr><td>Valoarea total\u0103 \u00eencasat\u0103 pe cot\u0103 de TVA<\/td><\/tr><tr><td>Perioada vizat\u0103<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Pl\u0103\u021bi BtoB<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Date de transmis<\/th><\/tr><\/thead><tbody><tr><td>SIREN al companiei care \u00eencaseaz\u0103<\/td><\/tr><tr><td>Data curent\u0103<\/td><\/tr><tr><td>Valoarea total\u0103 \u00eencasat\u0103 pe cot\u0103 de TVA<\/td><\/tr><tr><td>Perioada vizat\u0103<\/td><\/tr><tr><td>Num\u0103rul facturii<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Administra\u021bia fiscal\u0103 a prev\u0103zut <strong>formate de transmitere standardizate<\/strong> pentru a asigura omogenitatea datelor colectate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prin urmare, companiile vor trebui s\u0103 acorde o aten\u021bie deosebit\u0103 calit\u0103\u021bii informa\u021biilor<\/strong> provenite din sistemele lor contabile \u0219i ERP.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Care este frecven\u021ba de transmitere a datelor de e-reporting \u00een func\u021bie de regimul dumneavoastr\u0103 de TVA?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reforma Fran\u021ba 2026 impune dou\u0103 tipuri de transmiteri distincte: <strong>datele privind tranzac\u021biile<\/strong> \u0219i <strong>datele privind pl\u0103\u021bile<\/strong>. Obliga\u021biile variaz\u0103 \u00een func\u021bie de regimul dumneavoastr\u0103 de TVA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Regim real normal lunar<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pentru datele privind tranzac\u021biile:<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Companiile care intr\u0103 sub inciden\u021ba regimului real normal lunar trebuie s\u0103 transmit\u0103 datele privind tranzac\u021biile la fiecare decad\u0103, iar datele privind pl\u0103\u021bile lunar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Regim real normal trimestrial<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pentru datele privind tranzac\u021biile \u0219i pl\u0103\u021bile:<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Companiile care intr\u0103 sub inciden\u021ba regimului real normal trimestrial transmit datele privind tranzac\u021biile \u0219i pl\u0103\u021bile lunar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Termenele limit\u0103 detaliate figureaz\u0103 \u00een tabelul de mai jos:<\/p>\n\n\n\n<table style=\"border-collapse: collapse; width: 100%; font-size: 14px; font-family: sans-serif;\">\n  <thead>\n    <tr style=\"background-color: #49448E; color: white;\">\n      <th style=\"border: 1px solid #ccc; padding: 10px; text-align: left;\" rowspan=\"2\">Regim TVA<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\" colspan=\"2\">Transmiterea datelor privind tranzac\u021biile<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\" colspan=\"2\">Transmiterea datelor privind pl\u0103\u021bile<\/th>\n    <\/tr>\n    <tr style=\"background-color: #D9D8E7; color: black;\">\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Frecven\u021ba depunerii<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Termen limit\u0103<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Frecven\u021ba depunerii<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Termen limit\u0103<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr style=\"background-color: #eef4fb;\">\n      <td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">Real normal lunar<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px;\">3 depuneri pe lun\u0103 (pe decad\u0103):<br>\u2013 Perioada 1: 1 &#8211; 10<br>\u2013 Perioada 2: 11 &#8211; 20<br>\u2013 Perioada 3: 21 &#8211; sf\u00e2r\u0219itul lunii<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px;\">10 zile dup\u0103 sf\u00e2r\u0219itul decadei: adic\u0103 zilele de 20, 30 ale lunii \u0219i 10 ale lunii urm\u0103toare.<br><em>*cu excep\u021bia lunii februarie<\/em><\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">Lunar<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">\u00cenainte de data de 10 a lunii urm\u0103toare<\/td>\n    <\/tr>\n    <tr style=\"background-color: #eef4fb;\">\n      <td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">Real normal trimestrial<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">Lunar<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">\u00cenainte de data de 10 a lunii urm\u0103toare<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">Lunar<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">\u00cenainte de data de 10 a lunii urm\u0103toare<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-gcpo2\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-gcpo2 \"><div class=\"eb-notice-wrapper eb-notice-gcpo2\" data-id=\"eb-notice-gcpo2\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udca1 <strong>Bine de \u0219tiut<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Indiferent de regimul dumneavoastr\u0103, <strong>datele privind pl\u0103\u021bile urmeaz\u0103 \u00eentotdeauna un ritm lunar, cu acela\u0219i termen limit\u0103<\/strong>: data de 10 a lunii urm\u0103toare.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles sanctions en cas de non-respect du e-reporting ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nerespectarea obliga\u021biilor de transmitere este <strong>sanc\u021bionat\u0103 de articolul 1788 D I \u0219i II din Codul general fiscal<\/strong><sup data-fn=\"8667ad04-d000-46a5-916e-a697c6eae6a9\" class=\"fn\"><a href=\"#8667ad04-d000-46a5-916e-a697c6eae6a9\" id=\"8667ad04-d000-46a5-916e-a697c6eae6a9-link\">5<\/a><\/sup>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Administra\u021bia va putea aplica:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>o amend\u0103 de 500 \u20ac pentru fiecare transmitere lips\u0103 sau incorect\u0103;<\/li>\n\n\n\n<li>\u00een limita a 15 000 \u20ac pe an calendaristic.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-j7eun\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-j7eun \"><div class=\"eb-notice-wrapper eb-notice-j7eun\" data-id=\"eb-notice-j7eun\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Aten\u021bie<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Aceste sanc\u021biuni pot <strong>deveni rapid semnificative pentru companiile vizate \u00een mod regulat de aceste obliga\u021bii<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Cum s\u0103 v\u0103 preg\u0103ti\u021bi compania pentru termenul limit\u0103 din 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E-reporting-ul reprezint\u0103 o etap\u0103 important\u0103 \u00een modernizarea fiscalit\u0103\u021bii franceze. Societ\u0103\u021bile str\u0103ine care de\u021bin un num\u0103r de TVA \u00een Fran\u021ba <strong>au tot interesul s\u0103 se preg\u0103teasc\u0103 \u00eenc\u0103 de pe acum pentru a-\u0219i garanta conformitatea \u0219i a-\u0219i securiza opera\u021biunile pe pia\u021ba francez\u0103<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Preg\u0103tirea trebuie s\u0103 \u00eenceap\u0103 cu mult <strong>\u00eenainte de intrarea \u00een vigoare efectiv\u0103 a obliga\u021biilor<\/strong>, proiectele de conformare necesit\u00e2nd, \u00een general, c\u00e2teva luni de lucru.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 demers implic\u0103, \u00een general, mai multe etape:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cartografierea fluxurilor care intr\u0103 sub inciden\u021ba TVA franceze;<\/li>\n\n\n\n<li>verificarea calit\u0103\u021bii \u0219i fiabilit\u0103\u021bii datelor utilizate;<\/li>\n\n\n\n<li>adaptarea sistemelor (ERP, software-uri contabile, instrumente de gestiune) pentru a produce informa\u021biile solicitate;<\/li>\n\n\n\n<li>alegerea unui partener adecvat pentru asigurarea conformit\u0103\u021bii.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"383\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-preparation-RO-RO.jpg\" alt=\"\" class=\"wp-image-217877\" style=\"aspect-ratio:1.8252372714946936;width:501px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-preparation-RO-RO.jpg 700w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-preparation-RO-RO-300x164.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Dimpotriv\u0103, am\u00e2narea p\u00e2n\u0103 \u00een ultimele luni poate genera:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>costuri suplimentare;<\/li>\n\n\n\n<li>dificult\u0103\u021bi tehnice;<\/li>\n\n\n\n<li>riscuri de neconformitate;<\/li>\n\n\n\n<li>\u00eent\u00e2rzieri \u00een transmiterea datelor.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">De ce trebuie companiile str\u0103ine s\u0103 utilizeze obligatoriu o platform\u0103 autorizat\u0103?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spre deosebire de anumite obliga\u021bii declarative actuale, <strong>e-reporting-ul nu va putea fi transmis direct<\/strong> c\u0103tre administra\u021bia fiscal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Companiile str\u0103ine vizate vor trebui s\u0103 utilizeze \u00een mod obligatoriu o <em>platform\u0103 agreat\u0103 (PA)<\/em><\/strong> (sau, altfel spus, o <em>platform\u0103 de dematerializare partener\u0103 (PDP)<\/em>) care va asigura:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>colectarea datelor;<\/li>\n\n\n\n<li>verific\u0103rile de coeren\u021b\u0103;<\/li>\n\n\n\n<li>conversia formatelor;<\/li>\n\n\n\n<li>transmiterea securizat\u0103 c\u0103tre autorit\u0103\u021bile fiscale.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-plqqo\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-plqqo \"><div class=\"eb-notice-wrapper eb-notice-plqqo\" data-id=\"eb-notice-plqqo\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Aten\u021bie<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Nu este prev\u0103zut \u00een prezent <strong>niciun alt canal de transmitere<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Alegerea partenerului tehnic<\/strong> constituie, prin urmare, o decizie strategic\u0103 pentru companiile nerezidente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O analiz\u0103 riguroas\u0103 a fluxurilor de TVA franceze, a obliga\u021biilor declarative \u0219i a sistemelor informatice existente este <strong>indispensabil\u0103 pentru a securiza conformitatea \u00eenainte de termenele limit\u0103 din 2026 \u0219i 2027<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"633\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-flux-RO-RO.jpg\" alt=\"\" class=\"wp-image-217878\" style=\"aspect-ratio:1.1852571497965876;width:408px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-flux-RO-RO.jpg 750w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-flux-RO-RO-300x253.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">ASD Group v\u0103 \u00eenso\u021be\u0219te \u00een procesul dumneavoastr\u0103 de conformare pentru e-reporting.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acest context, ASD Group \u00eenso\u021be\u0219te companiile nerezidente \u00eenregistrate \u00een scopuri de TVA \u00een Fran\u021ba \u00een <strong>identificarea obliga\u021biilor acestora \u0219i implementarea opera\u021bional\u0103 a e-reporting-ului<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La transmission des donn\u00e9es d\u2019e-reporting devant obligatoirement \u00eatre effectu\u00e9e via une plateforme agr\u00e9\u00e9e (PA), <strong>ASD Group a nou\u00e9 un partenariat avec l&#8217;une de ces plateformes<\/strong> afin d&#8217;offrir \u00e0 ses clients une solution conforme aux exigences de l&#8217;administration fiscale fran\u00e7aise.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-tl6pk\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-tl6pk \"><div class=\"eb-cia-wrapper eb-call-to-action-tl6pk\" data-icon=\"dashicons-yes-alt\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-yes-alt eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\">Stabili\u021bi \u00eempreun\u0103 cu noi dac\u0103 sunte\u021bi vizat de e-reporting \u00een Fran\u021ba<\/h3><p class=\"eb-cia-description\">ASD Group v\u0103 \u00eenso\u021be\u0219te \u00een procesul dumneavoastr\u0103 de conformare \u0219i v\u0103 ajut\u0103 s\u0103 v\u0103 anticipa\u021bi obliga\u021biile de e-reporting \u00een Fran\u021ba \u00eencep\u00e2nd de ast\u0103zi.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/ro\/contact-old-3\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Contacta\u021bi exper\u021bii no\u0219tri ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Sources :<\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\"><a href=\"https:\/\/www.itforbusiness.fr\/facturation-electronique-217-jours-pour-passer-du-chantier-a-la-realite-replay-de-la-matinale-100219\" target=\"_blank\" rel=\"noreferrer noopener\">itforbusiness.fr<\/a> <em>(\u00een francez\u0103)<\/em> <a href=\"#0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 1\">\u21a9\ufe0e<\/a><\/li><li id=\"aa749cce-5d2f-4714-a298-519a9c07999a\"><a href=\"https:\/\/www.impots.gouv.fr\/internationalenbusiness\/e-reporting-requirements-foreign-companies-without-permanent-establishment\" target=\"_blank\" rel=\"noreferrer noopener\">Not\u0103 DGFiP<\/a> <em>(\u00een englez\u0103)<\/em> <a href=\"#aa749cce-5d2f-4714-a298-519a9c07999a-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 2\">\u21a9\ufe0e<\/a><\/li><li id=\"78702bf5-d0df-4633-8680-5577e29d86d9\"><a href=\"https:\/\/aucoeurduchr.fr\/article\/entretiens\/facturation-electronique-point-de-vue-laure-collignon-dgfip\/\" target=\"_blank\" rel=\"noreferrer noopener\">aucoeurduchr.fr<\/a> <em>(\u00een francez\u0103)<\/em> <a href=\"#78702bf5-d0df-4633-8680-5577e29d86d9-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 3\">\u21a9\ufe0e<\/a><\/li><li id=\"d3855284-583e-4285-a303-eb63b2840c43\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546668\" target=\"_blank\" rel=\"noreferrer noopener\">Articolul 290 II din Codul General al Fiscalit\u0103\u021bii<\/a> <em>(\u00een <em>francez\u0103<\/em>)<\/em> <a href=\"#d3855284-583e-4285-a303-eb63b2840c43-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 4\">\u21a9\ufe0e<\/a><\/li><li id=\"8667ad04-d000-46a5-916e-a697c6eae6a9\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046195593\" target=\"_blank\" rel=\"noreferrer noopener\">Articolul 1788 D I \u0219i II din Codul General al Fiscalit\u0103\u021bii<\/a> <em>(\u00een <em>francez\u0103<\/em>)<\/em> <a href=\"#8667ad04-d000-46a5-916e-a697c6eae6a9-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 5\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager \u0219i Redactor<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">No\u00e9mie este redactoare specializat\u0103 la ASD Group. Ea creeaz\u0103 \u0219i gestioneaz\u0103 articole de blog, precum \u0219i \u0219tiri pe site-urile noastre, concentr\u00e2ndu-se pe TVA, taxe interna\u021bionale, opera\u021biuni vamale, reglement\u0103ri sociale \u0219i comer\u021b interna\u021bional. Cu un stil clar \u0219i educativ, face ca subiectele complexe \u0219i tehnice s\u0103 fie u\u0219or de \u00een\u021beles \u0219i relevante pentru companii.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Reforma factur\u0103rii electronice \u00een Fran\u021ba (\u00een englez\u0103) intr\u0103 treptat \u00een faza opera\u021bional\u0103. Dac\u0103 obliga\u021bia de e-invoicing vizeaz\u0103 \u00een principal opera\u021biunile interne \u00eentre companii stabilite \u00een&#8230;<\/p>\n","protected":false},"author":36,"featured_media":217564,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_angie_page":false,"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","page_builder":"","footnotes":"[{\"content\":\"<a href=\\\"https:\\\/\\\/www.itforbusiness.fr\\\/facturation-electronique-217-jours-pour-passer-du-chantier-a-la-realite-replay-de-la-matinale-100219\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">itforbusiness.fr<\\\/a> <em>(\\u00een francez\\u0103)<\\\/em>\",\"id\":\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\"},{\"content\":\"<a href=\\\"https:\\\/\\\/www.impots.gouv.fr\\\/internationalenbusiness\\\/e-reporting-requirements-foreign-companies-without-permanent-establishment\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Not\\u0103 DGFiP<\\\/a> <em>(\\u00een englez\\u0103)<\\\/em>\",\"id\":\"aa749cce-5d2f-4714-a298-519a9c07999a\"},{\"content\":\"<a href=\\\"https:\\\/\\\/aucoeurduchr.fr\\\/article\\\/entretiens\\\/facturation-electronique-point-de-vue-laure-collignon-dgfip\\\/\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">aucoeurduchr.fr<\\\/a> <em>(\\u00een francez\\u0103)<\\\/em>\",\"id\":\"78702bf5-d0df-4633-8680-5577e29d86d9\"},{\"content\":\"<a href=\\\"https:\\\/\\\/www.legifrance.gouv.fr\\\/codes\\\/article_lc\\\/LEGIARTI000053546668\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Articolul 290 II din Codul General al Fiscalit\\u0103\\u021bii<\\\/a> <em>(\\u00een <em>francez\\u0103<\\\/em>)<\\\/em>\",\"id\":\"d3855284-583e-4285-a303-eb63b2840c43\"},{\"content\":\"<a href=\\\"https:\\\/\\\/www.legifrance.gouv.fr\\\/codes\\\/article_lc\\\/LEGIARTI000046195593\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Articolul 1788 D I \\u0219i II din Codul General al Fiscalit\\u0103\\u021bii<\\\/a> <em>(\\u00een <em>francez\\u0103<\\\/em>)<\\\/em>\",\"id\":\"8667ad04-d000-46a5-916e-a697c6eae6a9\"}]"},"categories":[377,3684],"tags":[5177,5183,4817,4399],"pays":[1125],"class_list":["post-217565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-servicii-fiscale","tag-e-reporting","tag-facturation-electronique-ro","tag-facturation-electronique","pays-france-ro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>E-reporting Fran\u021ba 2026: obliga\u021biile companiilor str\u0103ine | ASD Group<\/title>\n<meta name=\"description\" content=\"\u00cen\u021belege\u021bi regulile de e-reporting aplicabile companiilor str\u0103ine identificate \u00een scopuri de TVA \u00een Fran\u021ba \u00eencep\u00e2nd din septembrie 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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