{"id":2483,"date":"2022-06-28T11:26:55","date_gmt":"2022-06-28T08:26:55","guid":{"rendered":"https:\/\/dad.md\/dad-accountant\/?p=2483"},"modified":"2024-06-24T14:53:43","modified_gmt":"2024-06-24T11:53:43","slug":"cotele-tva-moldova","status":"publish","type":"post","link":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/","title":{"rendered":"Care sunt cotele TVA pentru diferite produse \u0219i servicii"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0218tiai c\u0103 pentru diferite tipuri de produse \u0219i servicii difer\u0103 <strong>cotele TVA<\/strong> care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20% din valoarea impozabil\u0103 a m\u0103rfurilor \u0219i serviciilor importate \u0219i a livr\u0103rilor efectuate pe teritoriul Republicii Moldova.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Cotele TVA pentru diferite categorii de produse sau servicii<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen articolele precedente, \u021bi-am spus despre ce \u00eenseamn\u0103 TVA. De asemenea, \u021bi-am zis c\u00e2nd <a href=\"https:\/\/dad.md\/dad-accountant\/cand-devii-platitor-de-tva-in-moldova\/\" target=\"_blank\" rel=\"noreferrer noopener\">e\u0219ti obligat s\u0103 te \u00eenregistrezi \u00een calitate de pl\u0103titor de TVA<\/a> \u0219ice avantaje ob\u021bii din asta. Totodat\u0103, \u021bi-am explicat ce ri\u0219ti dac\u0103 am\u00e2ni s\u0103 te \u00eenregistrezi. Iar ast\u0103zi, o s\u0103 vorbim despre <strong>cotele TVA<\/strong> pentru diferite categorii de bunuri sau servicii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u00eens\u0103 informa\u021biile de mai jos nu-\u021bi vor fi suficiente pentru a \u00een\u021belege ce cot\u0103 de TVA se aplic\u0103 \u00een cazul afacerii tale, <a href=\"https:\/\/dad.md\/contacte\/\">contacteaz\u0103-ne<\/a>. \u00cencredin\u021beaz\u0103-ne nou\u0103 serviciile de contabilitate \u0219i scap\u0103 de o b\u0103taie de cap \u00een plus. Noi \u00ee\u021bi vom monitoriza veniturile \u0219i cheltuielile, vom prezenta toate rapoartele la timp \u0219i te vom ajuta s\u0103-\u021bi dezvol\u021bi compania.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Care sunt cotele de TVA \u00een Republica Moldova<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen Republica Moldova sunt \u00een vigoare dou\u0103 <strong>cote de TVA<\/strong>. O cot\u0103-standard \u2013 20% \u0219i dou\u0103 cote reduse \u2013 12% \u0219i 8%.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>C\u00e2nd se aplic\u0103 o cot\u0103 de 8%<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 te ocupi cu producerea \u0219i comercializarea p\u00e2inii sau a produselor de panifica\u021bie, vinzi lapte sau produse lactate, iar acestea sunt livrate numai pe teritoriul Republicii Moldova, cota TVA va constitui 8%.<br><strong>Excep\u021bie! Produsele alimentare pentru copii sunt scutite de TVA.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TVA de 8% se aplic\u0103 \u0219i la:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>medicamentele de la pozi\u021biile tarifare 3001\u20133004, at\u00e2t indicate \u00een Nomenclatorul de stat de medicamente, c\u00e2t \u0219i autorizate de Agen\u021bia Medicamentului \u0219i Dispozitivelor Medicale;<\/li>\n\n\n\n<li>alcoolul etilic nedenaturat de la pozi\u021biile tarifare 220710000 \u0219i 220890910, destinat producerii farmaceutice \u0219i utiliz\u0103rii \u00een medicin\u0103, \u00een limita volumului contingentului anual stabilit de Guvern, importate \u0219i\/sau livrate pe teritoriul Republicii Moldova, precum \u0219i medicamentele preparate \u00een farmacii conform prescrip\u021biilor magistrale, cu con\u021binut de ingrediente (substan\u021be medicamentoase) autorizate;<\/li>\n\n\n\n<li>m\u0103rfurile, importate \u0219i\/sau livrate pe teritoriul Republicii Moldova, de la pozi\u021biile tarifare 300215, 3005, 300610, 300620000, 300630000, 300640000, 300660000, 300670000, 370790, 380894, 382100000, 382200, 4014, 401511000, 481890100, 900110900, 900130000, 900140, 900150, 901831, 901832, 901839000;<\/li>\n\n\n\n<li>gazele naturale \u0219i gazele lichefiate de la pozi\u021bia tarifar\u0103 2711, at\u00e2t la cele importate, c\u00e2t \u0219i la cele livrate pe teritoriul Republicii Moldova, precum \u0219i la serviciile de transport \u0219i de distribu\u021bie a gazelor naturale;<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0b7705\" class=\"has-inline-color\">Vezi: <a href=\"https:\/\/dad.md\/dad-accountant\/ce-regim-de-impozitare-sa-alegi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ce regim de impozitare s\u0103 alegi 4% sau 12%?<\/a><\/mark><\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/dad.bitrix24site.ru\/crm_form_ld33j\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cotele-TVA-checklist-1024x576.jpg\" alt=\"cotele TVA intern\" class=\"wp-image-4029\" srcset=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cotele-TVA-checklist-1024x576.jpg 1024w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cotele-TVA-checklist-300x169.jpg 300w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cotele-TVA-checklist-768x432.jpg 768w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cotele-TVA-checklist.jpg 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>produc\u021bia din zootehnie \u00een form\u0103 natural\u0103, mas\u0103 vie, fitotehnie \u0219i horticultur\u0103 \u00een form\u0103 natural\u0103, produs\u0103, importat\u0103 \u0219i\/sau livrat\u0103 pe teritoriul Republicii Moldova, de la pozi\u021biile tarifare: 010221, 010231000, 010290200, 010310000, 010410100, 010420100, ex.0105 \u2013 pui vii de reproduc\u021bie, 060210, 060220, 0701, 07020000, 0703, 0704, 0705, 0706, 070700, 0708, 070920000, 070930000, 070940000, 070951000, 070959100, 070959300, 070960, 070970000, 070993100, 070999100, 070999400, 070999500, 070999600, ex. 070999900 \u2013 m\u0103rar \u0219i p\u0103trunjel, 0713, 071420100, 080231000, 080610, 080711000, 080719000, 080810, 080830, 080840000, 0809, 08101000, 081020, 081030, 1001, 1002, 1003, 1004, 1005, 1007, 1201, 1205, 120600, 1209, ex. 121291800 \u2013 sfecl\u0103 de zah\u0103r proasp\u0103t\u0103 sau refrigerat\u0103, 121300000, 1214;<\/li>\n\n\n\n<li>zah\u0103rul din sfecl\u0103 de zah\u0103r, produs, importat \u0219i\/sau livrat pe teritoriul Republicii Moldova;<\/li>\n\n\n\n<li>biocombustibilul solid destinat producerii energiei electrice, energiei termice \u0219i apei calde livrat pe teritoriul Republicii Moldova;<\/li>\n\n\n\n<li>materia prim\u0103 livrat\u0103 \u00een scopul producerii biocombustibilului solid, sub form\u0103 de produse din activitatea agricol\u0103 \u0219i silvic\u0103, reziduuri vegetale agricole \u0219i forestiere, reziduuri vegetale provenite din industria alimentar\u0103, reziduuri de lemn, precum \u0219i la energia termic\u0103 produs\u0103 din biocombustibil solid, livrat\u0103 institu\u021biilor publice;<\/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\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0b7705\" class=\"has-inline-color\">Cite\u0219te \u0219i: <a href=\"https:\/\/dad.md\/dad-accountant\/dividende-cat-si-cand-pot-fi-achitate\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dividende: c\u00e2t \u0219i c\u00e2nd pot fi achitate?<\/a><\/mark><\/strong><\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-2-1024x576.jpg\" alt=\"cotele TVA fotografie simbol\" class=\"wp-image-2486\" srcset=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-2-1024x576.jpg 1024w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-2-300x169.jpg 300w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-2-768x432.jpg 768w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-2-1536x864.jpg 1536w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>O cot\u0103 redus\u0103 \u00een industria HORECA<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 activezi \u00een domeniul HORECA, \u021bi se va aplica TVA \u00een m\u0103rime de 12%. Asta indiferent dac\u0103 te ocupi cu turismul sau prestezi servicii de cazare. Aici poate fi vorba de un hotel, o pensiune turistic\u0103 sau o tab\u0103r\u0103 de vacan\u021b\u0103. Important e s\u0103 se atribuie la sec\u021biunea I a <a href=\"https:\/\/dataset.live.egov.md\/dataset\/5188-clasificatorul-activitatilor-din-economia-moldovei-caem\" target=\"_blank\" rel=\"noreferrer noopener\">Clasificatorului activit\u0103\u021bilor din economia Moldovei<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O cot\u0103 redus\u0103 se va aplica \u0219i celor care de\u021bin un restaurant sau o cafenea. (Ori o alt\u0103 unitate de alimenta\u021bie public\u0103.) Astfel, la produsele alimentare \u0219i\/sau b\u0103uturi, cu excep\u021bia produc\u021biei alcoolice, preparate sau nepreparate, pentru consumul uman, \u00eenso\u021bite de servicii conexe care s\u0103 permit\u0103 consumul imediat al acestora, realizate \u00een cadrul activit\u0103\u021bilor care se atribuie la sec\u021biunea I (HORECA) a Clasificatorului activit\u0103\u021bilor din economia Moldovei, se va aplica TVA \u00een m\u0103rime de 12%.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>C\u00e2nd se aplic\u0103 o cot\u0103 de 20%<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen celelalte cazuri (care nu sunt men\u021bionate mai sus), vei achita TVA la cota-standard. Adic\u0103, 20% din valoarea impozabil\u0103 a m\u0103rfurilor \u0219i serviciilor importate sau a livr\u0103rilor efectuate pe teritoriul Republicii Moldova.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Excep\u021bie! Livr\u0103rile scutite de TVA f\u0103r\u0103 drept de deducere, men\u021bionate \u00een articolul 103 al Codului fiscal<\/strong>.<strong> Livr\u0103rile scutite de TVA cu drept de deducere, men\u021bionate \u00een articolul 104 al Codului fiscal<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acum nu-\u021bi r\u0103m\u00e2ne dec\u00e2t s\u0103 vezi ce <strong>cot\u0103 de TVA<\/strong> se aplic\u0103 afacerii tale. <br>\u00cenc\u0103 nu te-ai \u00eenregistrat \u00een calitate de contribuabil al TVA? <a href=\"https:\/\/dad.md\/dad-accountant\/avantajele-inregistrarii-platitor-de-tva\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vezi aici care sunt avantajele de care te po\u021bi bucura dac\u0103 devii pl\u0103titor de TVA<\/a>. <br><br>\u00cen caz c\u0103 nu \u0219tii dac\u0103 trebuie sau nu s\u0103 te \u00eenregistrezi, <a href=\"https:\/\/dad.md\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">contacteaz\u0103-ne<\/a> \u0219i programeaz\u0103-te la o consulta\u021bie! <br>La <strong><a href=\"https:\/\/dad.md\/dad-accountant\/\">DAD Accountant<\/a><\/strong>, beneficiezi de sfaturile unor speciali\u0219ti cu experien\u021b\u0103, care \u00ee\u021bi vor explica cum s\u0103-\u021bi externalizezi serviciile de contabilitate.<\/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-facebook wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/dadaccountant\" 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=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 0-1.6.8-1.6 1.6V12h2.8l-.4 2.9h-2.3v7C18.3 21.1 22 17 22 12c0-5.5-4.5-10-10-10z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Facebook<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-youtube wp-block-social-link\"><a href=\"https:\/\/www.youtube.com\/@dadforbusiness\" 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=\"M21.8,8.001c0,0-0.195-1.378-0.795-1.985c-0.76-0.797-1.613-0.801-2.004-0.847c-2.799-0.202-6.997-0.202-6.997-0.202 h-0.009c0,0-4.198,0-6.997,0.202C4.608,5.216,3.756,5.22,2.995,6.016C2.395,6.623,2.2,8.001,2.2,8.001S2,9.62,2,11.238v1.517 c0,1.618,0.2,3.237,0.2,3.237s0.195,1.378,0.795,1.985c0.761,0.797,1.76,0.771,2.205,0.855c1.6,0.153,6.8,0.201,6.8,0.201 s4.203-0.006,7.001-0.209c0.391-0.047,1.243-0.051,2.004-0.847c0.6-0.607,0.795-1.985,0.795-1.985s0.2-1.618,0.2-3.237v-1.517 C22,9.62,21.8,8.001,21.8,8.001z M9.935,14.594l-0.001-5.62l5.404,2.82L9.935,14.594z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">YouTube<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-telegram wp-block-social-link\"><a href=\"https:\/\/t.me\/dadaccountant\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 128 128\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M28.9700376,63.3244248 C47.6273373,55.1957357 60.0684594,49.8368063 66.2934036,47.2476366 C84.0668845,39.855031 87.7600616,38.5708563 90.1672227,38.528 C90.6966555,38.5191258 91.8804274,38.6503351 92.6472251,39.2725385 C93.294694,39.7979149 93.4728387,40.5076237 93.5580865,41.0057381 C93.6433345,41.5038525 93.7494885,42.63857 93.6651041,43.5252052 C92.7019529,53.6451182 88.5344133,78.2034783 86.4142057,89.5379542 C85.5170662,94.3339958 83.750571,95.9420841 82.0403991,96.0994568 C78.3237996,96.4414641 75.5015827,93.6432685 71.9018743,91.2836143 C66.2690414,87.5912212 63.0868492,85.2926952 57.6192095,81.6896017 C51.3004058,77.5256038 55.3966232,75.2369981 58.9976911,71.4967761 C59.9401076,70.5179421 76.3155302,55.6232293 76.6324771,54.2720454 C76.6721165,54.1030573 76.7089039,53.4731496 76.3346867,53.1405352 C75.9604695,52.8079208 75.4081573,52.921662 75.0095933,53.0121213 C74.444641,53.1403447 65.4461175,59.0880351 48.0140228,70.8551922 C45.4598218,72.6091037 43.1463059,73.4636682 41.0734751,73.4188859 C38.7883453,73.3695169 34.3926725,72.1268388 31.1249416,71.0646282 C27.1169366,69.7617838 23.931454,69.0729605 24.208838,66.8603276 C24.3533167,65.7078514 25.9403832,64.5292172 28.9700376,63.3244248 Z\" \/><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Telegram<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-linkedin wp-block-social-link\"><a href=\"https:\/\/www.linkedin.com\/company\/dadaccountant\/\" 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>\n\n<li class=\"wp-social-link wp-social-link-instagram wp-block-social-link\"><a href=\"https:\/\/www.instagram.com\/dadaccountant\/\" 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=\"M12,4.622c2.403,0,2.688,0.009,3.637,0.052c0.877,0.04,1.354,0.187,1.671,0.31c0.42,0.163,0.72,0.358,1.035,0.673 c0.315,0.315,0.51,0.615,0.673,1.035c0.123,0.317,0.27,0.794,0.31,1.671c0.043,0.949,0.052,1.234,0.052,3.637 s-0.009,2.688-0.052,3.637c-0.04,0.877-0.187,1.354-0.31,1.671c-0.163,0.42-0.358,0.72-0.673,1.035 c-0.315,0.315-0.615,0.51-1.035,0.673c-0.317,0.123-0.794,0.27-1.671,0.31c-0.949,0.043-1.233,0.052-3.637,0.052 s-2.688-0.009-3.637-0.052c-0.877-0.04-1.354-0.187-1.671-0.31c-0.42-0.163-0.72-0.358-1.035-0.673 c-0.315-0.315-0.51-0.615-0.673-1.035c-0.123-0.317-0.27-0.794-0.31-1.671C4.631,14.688,4.622,14.403,4.622,12 s0.009-2.688,0.052-3.637c0.04-0.877,0.187-1.354,0.31-1.671c0.163-0.42,0.358-0.72,0.673-1.035 c0.315-0.315,0.615-0.51,1.035-0.673c0.317-0.123,0.794-0.27,1.671-0.31C9.312,4.631,9.597,4.622,12,4.622 M12,3 C9.556,3,9.249,3.01,8.289,3.054C7.331,3.098,6.677,3.25,6.105,3.472C5.513,3.702,5.011,4.01,4.511,4.511 c-0.5,0.5-0.808,1.002-1.038,1.594C3.25,6.677,3.098,7.331,3.054,8.289C3.01,9.249,3,9.556,3,12c0,2.444,0.01,2.751,0.054,3.711 c0.044,0.958,0.196,1.612,0.418,2.185c0.23,0.592,0.538,1.094,1.038,1.594c0.5,0.5,1.002,0.808,1.594,1.038 c0.572,0.222,1.227,0.375,2.185,0.418C9.249,20.99,9.556,21,12,21s2.751-0.01,3.711-0.054c0.958-0.044,1.612-0.196,2.185-0.418 c0.592-0.23,1.094-0.538,1.594-1.038c0.5-0.5,0.808-1.002,1.038-1.594c0.222-0.572,0.375-1.227,0.418-2.185 C20.99,14.751,21,14.444,21,12s-0.01-2.751-0.054-3.711c-0.044-0.958-0.196-1.612-0.418-2.185c-0.23-0.592-0.538-1.094-1.038-1.594 c-0.5-0.5-1.002-0.808-1.594-1.038c-0.572-0.222-1.227-0.375-2.185-0.418C14.751,3.01,14.444,3,12,3L12,3z M12,7.378 c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Instagram<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-tiktok wp-block-social-link\"><a href=\"https:\/\/www.tiktok.com\/@dad4business\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 32 32\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M16.708 0.027c1.745-0.027 3.48-0.011 5.213-0.027 0.105 2.041 0.839 4.12 2.333 5.563 1.491 1.479 3.6 2.156 5.652 2.385v5.369c-1.923-0.063-3.855-0.463-5.6-1.291-0.76-0.344-1.468-0.787-2.161-1.24-0.009 3.896 0.016 7.787-0.025 11.667-0.104 1.864-0.719 3.719-1.803 5.255-1.744 2.557-4.771 4.224-7.88 4.276-1.907 0.109-3.812-0.411-5.437-1.369-2.693-1.588-4.588-4.495-4.864-7.615-0.032-0.667-0.043-1.333-0.016-1.984 0.24-2.537 1.495-4.964 3.443-6.615 2.208-1.923 5.301-2.839 8.197-2.297 0.027 1.975-0.052 3.948-0.052 5.923-1.323-0.428-2.869-0.308-4.025 0.495-0.844 0.547-1.485 1.385-1.819 2.333-0.276 0.676-0.197 1.427-0.181 2.145 0.317 2.188 2.421 4.027 4.667 3.828 1.489-0.016 2.916-0.88 3.692-2.145 0.251-0.443 0.532-0.896 0.547-1.417 0.131-2.385 0.079-4.76 0.095-7.145 0.011-5.375-0.016-10.735 0.025-16.093z\" \/><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">TikTok<\/span><\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0218tiai c\u0103 pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2485,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32,1],"tags":[],"class_list":["post-2483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-servicii-de-contabilitate-in-alimentatie-publica","category-altele"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Care sunt cotele tva pentru diferite produse \u0219i servicii<\/title>\n<meta name=\"description\" content=\"Pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20%. Afl\u0103 c\u00e2nd se aplic\u0103 cotele...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Care sunt cotele tva pentru diferite produse \u0219i servicii\" \/>\n<meta property=\"og:description\" content=\"Pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20%. Afl\u0103 c\u00e2nd se aplic\u0103 cotele...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/\" \/>\n<meta property=\"og:site_name\" content=\"Servicii de contabilitate\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dadaccountant\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-28T08:26:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-24T11:53:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-1.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=\"DAD-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"DAD-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/\"},\"author\":{\"name\":\"DAD-admin\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/#\\\/schema\\\/person\\\/6f57cf05a334593826f3d7d56e0ff14b\"},\"headline\":\"Care sunt cotele TVA pentru diferite produse \u0219i servicii\",\"datePublished\":\"2022-06-28T08:26:55+00:00\",\"dateModified\":\"2024-06-24T11:53:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/\"},\"wordCount\":862,\"commentCount\":6,\"image\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/06\\\/Cotele-TVA-moldova-DAD-Accountant-1.jpg\",\"articleSection\":[\"Alimenta\u021bie Public\u0103\",\"Altele\"],\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/\",\"url\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/\",\"name\":\"Care sunt cotele tva pentru diferite produse \u0219i servicii\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/06\\\/Cotele-TVA-moldova-DAD-Accountant-1.jpg\",\"datePublished\":\"2022-06-28T08:26:55+00:00\",\"dateModified\":\"2024-06-24T11:53:43+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/#\\\/schema\\\/person\\\/6f57cf05a334593826f3d7d56e0ff14b\"},\"description\":\"Pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20%. Afl\u0103 c\u00e2nd se aplic\u0103 cotele...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#primaryimage\",\"url\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/06\\\/Cotele-TVA-moldova-DAD-Accountant-1.jpg\",\"contentUrl\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/06\\\/Cotele-TVA-moldova-DAD-Accountant-1.jpg\",\"width\":1920,\"height\":1080,\"caption\":\"Cotele TVA moldova DAD Accountant 1\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/cotele-tva-moldova\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Care sunt cotele TVA pentru diferite produse \u0219i servicii\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/#website\",\"url\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/\",\"name\":\"Servicii de contabilitate\",\"description\":\"DAD Accountant\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dad.md\\\/dad-accountant\\\/#\\\/schema\\\/person\\\/6f57cf05a334593826f3d7d56e0ff14b\",\"name\":\"DAD-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Care sunt cotele tva pentru diferite produse \u0219i servicii","description":"Pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20%. Afl\u0103 c\u00e2nd se aplic\u0103 cotele...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/","og_locale":"ro_RO","og_type":"article","og_title":"Care sunt cotele tva pentru diferite produse \u0219i servicii","og_description":"Pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20%. Afl\u0103 c\u00e2nd se aplic\u0103 cotele...","og_url":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/","og_site_name":"Servicii de contabilitate","article_publisher":"https:\/\/www.facebook.com\/dadaccountant\/","article_published_time":"2022-06-28T08:26:55+00:00","article_modified_time":"2024-06-24T11:53:43+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-1.jpg","type":"image\/jpeg"}],"author":"DAD-admin","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"DAD-admin","Timp estimat pentru citire":"6 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#article","isPartOf":{"@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/"},"author":{"name":"DAD-admin","@id":"https:\/\/dad.md\/dad-accountant\/#\/schema\/person\/6f57cf05a334593826f3d7d56e0ff14b"},"headline":"Care sunt cotele TVA pentru diferite produse \u0219i servicii","datePublished":"2022-06-28T08:26:55+00:00","dateModified":"2024-06-24T11:53:43+00:00","mainEntityOfPage":{"@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/"},"wordCount":862,"commentCount":6,"image":{"@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#primaryimage"},"thumbnailUrl":"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-1.jpg","articleSection":["Alimenta\u021bie Public\u0103","Altele"],"inLanguage":"ro-RO","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/","url":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/","name":"Care sunt cotele tva pentru diferite produse \u0219i servicii","isPartOf":{"@id":"https:\/\/dad.md\/dad-accountant\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#primaryimage"},"image":{"@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#primaryimage"},"thumbnailUrl":"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-1.jpg","datePublished":"2022-06-28T08:26:55+00:00","dateModified":"2024-06-24T11:53:43+00:00","author":{"@id":"https:\/\/dad.md\/dad-accountant\/#\/schema\/person\/6f57cf05a334593826f3d7d56e0ff14b"},"description":"Pentru diferite tipuri de produse \u0219i servicii difer\u0103 cotele TVA care se aplic\u0103? Aceste cote pot fi \u00een m\u0103rime de 8%, 12% sau 20%. Afl\u0103 c\u00e2nd se aplic\u0103 cotele...","breadcrumb":{"@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/"]}]},{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#primaryimage","url":"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-1.jpg","contentUrl":"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2022\/06\/Cotele-TVA-moldova-DAD-Accountant-1.jpg","width":1920,"height":1080,"caption":"Cotele TVA moldova DAD Accountant 1"},{"@type":"BreadcrumbList","@id":"https:\/\/dad.md\/dad-accountant\/cotele-tva-moldova\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dad.md\/dad-accountant\/"},{"@type":"ListItem","position":2,"name":"Care sunt cotele TVA pentru diferite produse \u0219i servicii"}]},{"@type":"WebSite","@id":"https:\/\/dad.md\/dad-accountant\/#website","url":"https:\/\/dad.md\/dad-accountant\/","name":"Servicii de contabilitate","description":"DAD Accountant","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dad.md\/dad-accountant\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/dad.md\/dad-accountant\/#\/schema\/person\/6f57cf05a334593826f3d7d56e0ff14b","name":"DAD-admin"}]}},"_links":{"self":[{"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/posts\/2483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/comments?post=2483"}],"version-history":[{"count":7,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/posts\/2483\/revisions"}],"predecessor-version":[{"id":4033,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/posts\/2483\/revisions\/4033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/media\/2485"}],"wp:attachment":[{"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/media?parent=2483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/categories?post=2483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dad.md\/dad-accountant\/wp-json\/wp\/v2\/tags?post=2483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}