{"id":3345,"date":"2023-05-17T11:29:08","date_gmt":"2023-05-17T08:29:08","guid":{"rendered":"https:\/\/dad.md\/dad-accountant\/?p=3345"},"modified":"2024-06-17T12:28:03","modified_gmt":"2024-06-17T09:28:03","slug":"cum-se-impoziteaza-dividendele","status":"publish","type":"post","link":"https:\/\/dad.md\/dad-accountant\/cum-se-impoziteaza-dividendele\/","title":{"rendered":"Cum se impoziteaz\u0103 dividendele \u00een Republica Moldova"},"content":{"rendered":"\n<p>Un business aduce un \u0219ir de beneficii \u2013 de la satisfac\u021bia de a face ceea ce-\u021bi place \u0219i p\u00e2n\u0103 la banii care te ajut\u0103 s\u0103 duci un mod de via\u021b\u0103 decent. Totu\u0219i, pe l\u00e2ng\u0103 beneficii, orice business implic\u0103 \u0219i obliga\u021bii. Obliga\u021bii fa\u021b\u0103 de parteneri, fa\u021b\u0103 de angaja\u021bi, fa\u021b\u0103 de clien\u021bi \u0219i fa\u021b\u0103 de stat. Principala obliga\u021bie pe care o ai fa\u021b\u0103 de stat e s\u0103 achi\u021bi impozitele: impozitul pe venit, impozitele pe salarii, TVA-ul, impozitul pe dividende etc. Iar ast\u0103zi vorbim anume despre <strong>cum se impoziteaz\u0103 <a href=\"https:\/\/dad.md\/dad-accountant\/dividende-cat-si-cand-pot-fi-achitate\/\" target=\"_blank\" rel=\"noreferrer noopener\">dividendele<\/a><\/strong>.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Ce sunt \u0219i cum se impoziteaz\u0103 dividendele<\/h1>\n\n\n\n<p>Dividendele sunt o parte din profitul companiei care revine fiec\u0103rui ac\u021bionar \u00een conformitate cu clasele \u0219i \u00een func\u021bie de num\u0103rul ac\u021biunilor pe care le are. Dividendele se repartizeaz\u0103 dup\u0103 re\u021binerea la surs\u0103 a impozitului. De obicei, acestea se pl\u0103tesc o dat\u0103 pe an. Dar, dac\u0103 situa\u021bia financiar\u0103 a companiei permite, dividendele pot fi pl\u0103tite \u0219i mai des.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cum se impoziteaz\u0103 dividendele. Diferen\u021ba dintre dividende \u0219i profit<\/h2>\n\n\n\n<p>Profitul unei companii este diferen\u021ba dintre \u00eencas\u0103rile efective \u0219i totalul cheltuielilor ce \u021bin de activitatea companiei. Iar dividendele reprezint\u0103 acel procent din profit care urmeaz\u0103 s\u0103 fie repartizat ac\u021bionarilor companiei.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum se impoziteaz\u0103 dividendele \u00een urm\u0103toarele cazuri:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dividendele achitate \u00een folosul persoanelor fizice rezidente;<\/li>\n\n\n\n<li>dividendele achitate \u00een folosul persoanelor juridice rezidente.<\/li>\n<\/ul>\n\n\n\n<p>Persoanele \u0219i firmele care achit\u0103 dividende ac\u021bionarilor (asocia\u021bilor) s\u0103i pe parcursul perioadei fiscale achit\u0103 ca parte a impozitului o sum\u0103 egal\u0103 cu <strong>12% din profitul<\/strong> perioadei fiscale \u00een curs, din care se vor achita dividende. Dac\u0103 compania nu e pl\u0103titoare de TVA, va achita drept impozit pe venit \u2013 4% din venitul opera\u021bional ob\u021binut \u00een perioada fiscal\u0103 de declarare. Indiferent dac\u0103 ac\u021bionarii sunt persoane fizice sau juridice. Acest impozit se achit\u0103 la buget <strong>p\u00e2n\u0103 la data de 25<\/strong> a lunii urm\u0103toare celei \u00een care au fost efectuate pl\u0103\u021bile \u00een contul dividendelor.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Impozitul pe dividendele achitate \u00een folosul unor persoane fizice rezidente<\/h4>\n\n\n\n<p>Totodat\u0103, <strong>\u00een afar\u0103 de cele 12% din profit<\/strong>, aceste persoane \u0219i entit\u0103\u021bi trebuie s\u0103 re\u021bin\u0103, s\u0103 declare \u0219i s\u0103 pl\u0103teasc\u0103 la buget un impozit pe dividende. \u00cen cazul \u00een care dividendele se achit\u0103 \u00een folosul unor persoane fizice rezidente, m\u0103rimea acestui impozit este de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>0%<\/strong> din dividendele aferente perioadelor fiscale de <strong>p\u00e2n\u0103 la 1 ianuarie 2008<\/strong>;<\/li>\n\n\n\n<li><strong>15%<\/strong> din dividendele aferente perioadelor fiscale <strong>2008-2011 inclusiv<\/strong>;<\/li>\n\n\n\n<li><strong>6%<\/strong> din dividendele aferente <strong>altor perioade fiscale<\/strong> dec\u00e2t cele reglementate expres.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Impozitul pe dividende achitate \u00een folosul unor persoane juridice rezidente<\/h4>\n\n\n\n<p>Dac\u0103 dividendele se achit\u0103 \u00een folosul unor persoane juridice rezidente, m\u0103rimea impozitului pe dividende constituie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15%<\/strong> din dividendele aferente perioadelor fiscale <strong>2008-2011 inclusiv<\/strong>;<\/li>\n\n\n\n<li><strong>0%<\/strong> din dividendele aferente perioadelor fiscale <strong>\u00eencep\u00e2nd cu 1 ianuarie 2021<\/strong>;<\/li>\n\n\n\n<li><strong>6%<\/strong> \u2013 din dividendele aferente <strong>altor perioade fiscale dec\u00e2t cele reglementate expres<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Not\u0103!<\/strong> Din data de 01 ianuarie 2021, dividendele primite de persoanele juridice rezidente de la alte persoane juridice rezidente constituie venit neimpozabil, cu excep\u021bia dividendelor aferente profitului nerepartizat ob\u021binut \u00een perioadele fiscale 2008-2011 inclusiv, pentru care este stabilit\u0103 cota de 15%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum se impoziteaz\u0103 dividendele achitate \u00een avans<\/h3>\n\n\n\n<p>De cele mai multe ori, dividendele se pl\u0103tesc la sf\u00e2r\u0219itul anului calendaristic. Dar \u00een anumite situa\u021bii, dividendele pot fi retrase \u0219i \u00een avans (semestrial sau chiar trimestrial). Important e s\u0103 te asiguri c\u0103 afacerea ta este profitabil\u0103.<\/p>\n\n\n\n<p>Indiferent de momentul \u00een care alegi s\u0103 retragi \u0219i s\u0103 \u00eempar\u021bi dividendele acestea se impoziteaz\u0103 la fel. Adic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>6% din dividende, inclusiv sub form\u0103 de ac\u021biuni sau cote-p\u0103r\u021bi, cu excep\u021bia celor aferente profitului nerepartizat ob\u021binut \u00een perioadele fiscale 2008\u20132011 inclusiv;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>15% din dividende, inclusiv sub form\u0103 de ac\u021biuni sau cote-p\u0103r\u021bi, aferente profitului nerepartizat ob\u021binut \u00een perioadele fiscale 2008\u20132011 inclusiv;&nbsp;&nbsp;<\/li>\n\n\n\n<li>0% din dividendele aferente perioadei fiscale de p\u00e2n\u0103 la 1 ianuarie 2008, achitate persoanelor fizice rezidente;<\/li>\n\n\n\n<li>0% din dividendele aferente perioadei fiscale \u00eencep\u00e2nd cu 1 ianuarie 2021, achitate persoanelor juridice rezidente;<\/li>\n\n\n\n<li>6% din dividendele aferente altor perioade fiscale dec\u00e2t cele care sunt reglementate expres.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-vivid-cyan-blue-color has-text-color\"><strong>Cite\u0219te \u0219i:<\/strong> <a href=\"https:\/\/dad.md\/dad-accountant\/ce-sa-faci-dupa-anularea-patentei-de-intreprinzator\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ce s\u0103 faci dup\u0103 anularea patentei de \u00eentreprinz\u0103tor<\/a><\/p>\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\/cum-se-impoziteaza-dividendele-checklist-1024x576.jpg\" alt=\"\" class=\"wp-image-3808\" srcset=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cum-se-impoziteaza-dividendele-checklist-1024x576.jpg 1024w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cum-se-impoziteaza-dividendele-checklist-300x169.jpg 300w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cum-se-impoziteaza-dividendele-checklist-768x432.jpg 768w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/cum-se-impoziteaza-dividendele-checklist.jpg 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Cum se impoziteaz\u0103 dividendele repartizate nereziden\u021bilor<\/h3>\n\n\n\n<p>Acelea\u0219i cote \u0219i acelea\u0219i condi\u021bii sunt valabile \u0219i \u00een cazul dividendelor repartizate persoanelor nerezidente.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15% din dividende, inclusiv sub form\u0103 de ac\u021biuni sau cote-p\u0103r\u021bi, aferente profitului nerepartizat ob\u021binut \u00een perioadele fiscale 2008\u20132011 inclusiv;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>6% din dividende, inclusiv cele sub form\u0103 de ac\u021biuni sau titluri de proprietate pl\u0103tite de un rezident.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Not\u0103!<\/strong> Dac\u0103 un tratat interna\u021bional care reglementeaz\u0103 impozitarea sau include norme care reglementeaz\u0103 impozitarea, la care Republica Moldova este parte, stipuleaz\u0103 alte reguli \u0219i prevederi dec\u00e2t cele prev\u0103zute de legisla\u021bia fiscal\u0103, <strong>se aplic\u0103 regulile \u0219i prevederile tratatului interna\u021bional.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum se impoziteaz\u0103 dividendele ob\u021binute din str\u0103in\u0103tate<\/h3>\n\n\n\n<p>Dividendele pe care o persoan\u0103 (fizic\u0103 sau juridic\u0103) rezident\u0103 le prime\u0219te de la o companie din afara Republicii Moldova se impoziteaz\u0103 <strong>cu 12%<\/strong>. Asta dac\u0103 \u00eentre Republica Moldova \u0219i \u021bara respectiv\u0103 nu a fost \u00eencheiat\u0103 o Conven\u021bie pentru evitarea dublei impuneri \u0219i prevenirea evaziunii fiscale cu privire la impozitele pe venit \u0219i pe capital.<\/p>\n\n\n\n<p><strong>Not\u0103!<\/strong> Dac\u0103 \u00eens\u0103 o astfel de conven\u021bie exist\u0103, <strong>se aplic\u0103 regulile \u0219i prevederile tratatului interna\u021bional.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Despre persoanele fizice nerezidente care deschid o companie \u00een RM<\/h3>\n\n\n\n<p>Persoanele fizice nerezidente care deschid o companie \u00een Republica Moldova \u0219i doresc s\u0103 extrag\u0103 \u00een numerar profitul ob\u021binut achit\u0103 un impozit pe dividende de 18% (12% sau 4%, \u00een calitate de persoan\u0103 juridic\u0103 (\u00een func\u021bie de baza de impozitare a companiei) \u0219i 6% \u00een calitate de persoan\u0103 fizic\u0103).<\/p>\n\n\n\n<p>Totodat\u0103, dac\u0103 ac\u021bionarii sunt \u0219i ei nereziden\u021bi, s-ar putea s\u0103 fie obliga\u021bi s\u0103 achite un anumit impozit pe venit \u00een \u021bara lor de origine. De aceea e bine s\u0103 afli dac\u0103 \u00eentre \u021bara lor \u0219i Republica Moldova exist\u0103 vreo Conven\u021bie pentru evitarea dublei impuneri \u0219i prevenirea evaziunii fiscale cu privire la impozitele pe venit \u0219i pe capital.<\/p>\n\n\n\n<p>Vezi <a href=\"https:\/\/sfs.md\/ro\/pagina\/tratate-pentru-evitarea-dublei-impuneri\" target=\"_blank\" rel=\"noreferrer noopener\">aici<\/a> cu ce \u021b\u0103ri Republica Moldova are semnate tratate pentru evitarea dublei impuneri.<\/p>\n\n\n\n<p>Mai multe informa\u021bii despre prevederile acestor tratate g\u0103se\u0219ti&nbsp;<a href=\"https:\/\/sfs.md\/ro\/pagina\/tratate-pentru-evitarea-dublei-impuneri\" target=\"_blank\" rel=\"noreferrer noopener\">aici<\/a>&nbsp;sau&nbsp;<a href=\"https:\/\/dad.md\/contacte-dad\/\" target=\"_blank\" rel=\"noreferrer noopener\">contacteaz\u0103-ne<\/a>&nbsp;\u0219i hai s\u0103 stabilim o \u00eentrevedere.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e2nd se pl\u0103te\u0219te impozitul pe dividendele<\/h3>\n\n\n\n<p>Un alt aspect important ce \u021bine de impozitul pe dividende este momentul \u00een care acesta trebuie s\u0103 fie pl\u0103tit.<\/p>\n\n\n\n<p>Astfel, potrivit legii, orice companie care repartizeaz\u0103 dividende trebuie s\u0103 calculeze \u0219i s\u0103 achite impozitul pe dividende p\u00e2n\u0103 la data de 25 a lunii urm\u0103toare celei \u00een care au fost \u00eemp\u0103r\u021bite dividendele.<\/p>\n\n\n\n<p>\u00cen ultima perioad\u0103 \u00eens\u0103, b\u0103ncile au \u00eenceput s\u0103 solicite dovada achit\u0103rii acestui impozit \u00eenainte de a elibera banii pentru dividende. A\u0219a c\u0103 \u0219i impozitul pe dividende trebuie achitat din timp.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Concluzii:<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\" style=\"list-style-type:1\">\n<li>\u00cen Codul fiscal e men\u021bionat c\u0103 dividendele aferente perioadei fiscale de p\u00e2n\u0103 la 1 ianuarie 2008 care se achit\u0103 \u00een folosul persoanelor fizice rezidente constituie surse de venit neimpozabile. Drept urmare, din acestea nu se va re\u021bine impozitul pe venit. Acest lucru e specificat \u00een, art. 20 lit. z<sup>10<\/sup>).<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cencep\u00e2nd cu data de 01 ianuarie 2021, dividendele primite de persoanele juridice rezidente de la alte persoane juridice rezidente constituie venit neimpozabil.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cen rest, dividendele achitate at\u00e2t \u00een folosul persoanelor fizice rezidente, c\u00e2t \u0219i cele achitate \u00een folosul persoanelor juridice rezidente se impoziteaz\u0103 astfel:<\/li>\n\n\n\n<li>15% din dividende, inclusiv sub form\u0103 de ac\u021biuni sau cote-p\u0103r\u021bi, aferente profitului nerepartizat ob\u021binut \u00een perioadele fiscale 2008\u20132011 inclusiv;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>6% din dividende, inclusiv cele sub form\u0103 de ac\u021biuni sau titluri de proprietate pl\u0103tite de un rezident. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividendele pe care o persoan\u0103 (fizic\u0103 sau juridic\u0103) rezident\u0103 le prime\u0219te de la o companie din afara Republicii Moldova se impoziteaz\u0103 cu 12%.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cen cazul dividendelor achitate nereziden\u021bilor\/primite din afara \u021b\u0103rii, se va \u021bine cont \u0219i de regulile \u0219i prevederile tratatului interna\u021bional. Dac\u0103 \u00eentre Republica Moldova \u0219i \u021bara respectiv\u0103 a fost semnat asemenea tratat\/conven\u021bie.<\/li>\n<\/ul>\n\n\n\n<p>Cam asta e tot ce \u021bine de subiectul impozitului pe dividende. Dac\u0103 mai ai \u00eentreb\u0103ri sau dac\u0103 ai vrea s\u0103 te ajut\u0103m cu contabilitatea, <a href=\"https:\/\/dad.md\/contacte\/\">contacteaz\u0103-ne<\/a>! Muncim \u00een domeniu de mai bine de 6 ani. Speciali\u0219tii no\u0219tri cunosc toate dedesubturile \u0219i te pot scuti de grijile inutile legate de achitarea impozitelor, rapoarte financiare \u0219i alte chestii ce \u021bin 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  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