{"id":125422,"date":"2025-06-16T08:54:15","date_gmt":"2025-06-16T05:54:15","guid":{"rendered":"https:\/\/realitatearutiera.ro\/?p=125422"},"modified":"2025-06-16T08:54:17","modified_gmt":"2025-06-16T05:54:17","slug":"este-legal-sa-folosesti-masina-de-firma-in-interes-personal","status":"publish","type":"post","link":"https:\/\/realitatearutiera.ro\/?p=125422","title":{"rendered":"Este legal s\u0103 folose\u0219ti ma\u0219ina de firm\u0103 \u00een interes personal?"},"content":{"rendered":"\n<p>Multe companii din Rom\u00e2nia de\u021bin, \u00eenchiriaz\u0103 sau iau \u00een leasing ma\u0219ini pe care le ofer\u0103 apoi angaja\u021bilor. Ace\u0219tia fie ocup\u0103 pozi\u021bia de \u0219ofer, fie au nevoie de transport pentru a ajunge la munc\u0103 sau pentru a-\u0219i desf\u0103\u0219ura activitatea. Dar, potrivit legii din 2025, este legal s\u0103 folose\u0219ti ma\u0219ina de firm\u0103 \u00een interes personal?<\/p>\n\n\n\n<p>Ma\u0219ina de serviciu reprezint\u0103 un avantaj de natur\u0103 salarial\u0103 dac\u0103 e oferit\u0103 angajatului ca bonus, vehiculul put\u00e2nd fi folosit \u0219i \u00een interes personal. Caz \u00een care trebuie pl\u0103tit impozit.<\/p>\n\n\n\n<p>Dar dac\u0103&nbsp;<a href=\"https:\/\/www.promotor.ro\/stiri-auto\/2023-prima-de-craciun-primesc-angajatii-dacia-si-ford-romania-19238283\">angajatul<\/a>&nbsp;folose\u0219te ma\u0219ina strict \u00een scop profesional sau pentru a veni la munc\u0103, valoarea cheltuielilor auto \u0219i TVA sunt deductibile. Concret, pentru o ma\u0219in\u0103 folosit\u0103 \u00een desf\u0103\u0219urarea activit\u0103\u021bii nu se pl\u0103tesc taxe.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ma\u0219ina de firm\u0103 folosit\u0103 \u00een interes personal: Este legal?<\/h2>\n\n\n\n<p>Companiile care opteaz\u0103 pentru deducerea integral\u0103 a cheltuielilor \u0219i a TVA-ului pentru achizi\u021biile \u0219i cheltuielile aferente vehiculelor trebuie s\u0103 justifice folosirea exclusiv\u0103 \u00een interesul activit\u0103\u021bii economice a ma\u0219inilor.<\/p>\n\n\n\n<p>Astfel, sunt obligate s\u0103 prezinte urm\u0103toarele documente financiar-contabile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>delega\u0163ie sau decont;<\/li>\n\n\n\n<li>foaia de parcurs ce trebuie s\u0103 cuprind\u0103:\n<ul class=\"wp-block-list\">\n<li>categoria de\u00a0<a href=\"https:\/\/www.promotor.ro\/stiri-auto\/e-legal-sa-parchezi-masina-pe-trotuarul-din-fata-casei-19279490\">vehicul<\/a>\u00a0utilizat;<\/li>\n\n\n\n<li>scopul \u015fi locul deplas\u0103rii;<\/li>\n\n\n\n<li>kilometrii parcur\u015fi;<\/li>\n\n\n\n<li>norma proprie de consum carburant pe kilometru parcurs.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>De asemenea, companiile sunt obligate s\u0103 justifice scopul activit\u0103\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>deplas\u0103ri \u00een \u0163ar\u0103 sau \u00een str\u0103in\u0103tate la clien\u0163i\/furnizori, pentru prospectarea pie\u0163ei;<\/li>\n\n\n\n<li>deplas\u0103ri la loca\u0163ii unde se afl\u0103 puncte de lucru;<\/li>\n\n\n\n<li>deplas\u0103ri la banc\u0103, la vam\u0103, la oficiile po\u015ftale, la autorit\u0103\u0163ile fiscale etc.<\/li>\n<\/ul>\n\n\n\n<p>A\u0219adar, atunci c\u00e2nd&nbsp;<a href=\"https:\/\/www.promotor.ro\/stiri-auto\/firma-de-asigurari-refuza-plata-daunei-prin-rca-avocat-multi-soferi-sunt-pacaliti-in-felul-acesta-19265338\">firma<\/a>&nbsp;ofer\u0103 o ma\u0219in\u0103 de serviciu \u0219i deconteaz\u0103 100% din cheltuielie cu impozitarea, nu este legal ca angajatul s\u0103 utilizeze acest vehicul \u00een scop personal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00cen ce condi\u021bii po\u021bi folosi ma\u0219ina de serviciu \u00een scop personal<\/h2>\n\n\n\n<p>Cheltuielile aferente vehiculelor care nu sunt utilizate exclusiv \u00een scopul activit\u0103\u0163ii economice sunt deductibile \u00een propor\u0163ie de 50%.<\/p>\n\n\n\n<p>Aceste ma\u015fini pot fi folosite \u015fi \u00een scop personal de c\u0103tre angaja\u0163i, caz \u00een care nu trebuie \u00eentocmite foile de parcurs.<\/p>\n\n\n\n<p>Aceste ma\u0219ini de munc\u0103 nu trebuie s\u0103 dep\u0103\u0219easc\u0103 greuatea de 3.5 tone \u0219i s\u0103 nu aib\u0103 mai mult de 9 scaune, 8 pentru&nbsp;<a href=\"https:\/\/www.promotor.ro\/stiri-auto\/2024-cat-e-amenda-pentru-soferii-cu-permis-categoria-b-care-transporta-mai-multi-pasageri-in-masina-19278277\">pasageri<\/a>&nbsp;\u0219i 1 pentru \u0219ofer. A\u0219adar, un vehicul care s\u0103 poat\u0103 fi condus de \u0219oferii care de\u021bin un permis Categoria B.<\/p>\n\n\n\n<p>Utilizarea ma\u0219inii de firm\u0103 f\u0103r\u0103 \u0219tirea \u0219i aprobarea conducerii companiei poate fi considerat abuz de \u00eencredere. Aceast\u0103 fapt\u0103 este pedepsit\u0103 de Codul penal cu \u00eenchisoare de la 3 luni la 2 ani sau cu amend\u0103.<\/p>\n\n\n\n<p>\u201e<em><strong>Cel mai bine este ca angajatul s\u0103 primeasc\u0103 o aprobare scris\u0103 din partea conducerii firmei pentru a folosi ma\u0219ina \u0219i \u00een interes personal. Astfel, \u00een cazul unui control ANAF, de exemplu, va putea demonstra c\u0103 nu a abuzat de bunul pus la dispozi\u021bie de firm\u0103. Iar firma nu \u00eei va putea imputa o eventual\u0103 amend\u0103 fiscal\u0103<\/strong><\/em>\u201d, a explicat pentru ProMotor avocatul Valentin Ciobanu.<\/p>\n\n\n\n<p>Aceast\u0103 situa\u021bie este valabil\u0103 \u0219i atunci c\u00e2nd&nbsp;<a href=\"https:\/\/www.promotor.ro\/stiri-auto\/viteza-maxima-limitata-la-30-km-h-in-localitate-si-pe-drumurile-nationale-cand-se-aplica-aceasta-restrictie-19273328\">administratorul<\/a>&nbsp;firmei \u00eencredin\u021beaz\u0103, de exemplu, ma\u0219ina cump\u0103rat\u0103 de firm\u0103 unei alte persoane, care nu e angajat\u0103 \u00een cadrul companiei.<\/p>\n\n\n\n<p>Sursa\/foto:promotor<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Multe companii din Rom\u00e2nia de\u021bin, \u00eenchiriaz\u0103 sau iau \u00een leasing ma\u0219ini pe care le ofer\u0103 apoi angaja\u021bilor. Ace\u0219tia fie ocup\u0103<\/p>\n","protected":false},"author":1,"featured_media":125423,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":"","jetpack_publicize_message":""},"categories":[82],"tags":[],"class_list":["post-125422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auto"],"jetpack_featured_media_url":"https:\/\/realitatearutiera.ro\/wp-content\/uploads\/2025\/06\/https___www.promotor.ro_wp-content_uploads_2024_09_daca-descarci-marfa-poti-parca-masina-in-zona-cu-oprire-sau-stationare-interzisa.webp","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p61naM-wCW","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts\/125422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=125422"}],"version-history":[{"count":1,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts\/125422\/revisions"}],"predecessor-version":[{"id":125424,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts\/125422\/revisions\/125424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/media\/125423"}],"wp:attachment":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=125422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=125422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=125422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}