{"id":57328,"date":"2026-10-22T19:34:48","date_gmt":"2026-10-22T16:34:48","guid":{"rendered":"https:\/\/totul.md\/?p=57328"},"modified":"2026-10-22T19:35:04","modified_gmt":"2026-10-22T16:35:04","slug":"parlamentul-a-adoptat-reforma-fiscala-se-modifica-tva-ul-si-impozitele-pe-dividende-si-veniturile-din-investitii","status":"publish","type":"post","link":"https:\/\/totul.md\/ro\/news\/parlamentul-a-adoptat-reforma-fiscala-se-modifica-tva-ul-si-impozitele-pe-dividende-si-veniturile-din-investitii\/","title":{"rendered":"Parlamentul a adoptat reforma fiscal\u0103: se modific\u0103 TVA-ul \u0219i impozitele pe dividende \u0219i veniturile din investi\u021bii"},"content":{"rendered":"<p><strong>Parlamentul Republicii Moldova a adoptat \u00een lectura a doua proiectul de lege privind simplificarea legisla\u021biei fiscale \u0219i vamale.<\/strong> Documentul prevede revizuirea facilit\u0103\u021bilor fiscale, modificarea cotelor unor impozite, stimularea investi\u021biilor \u0219i m\u0103suri de protejare a consumului esen\u021bial. Majoritatea prevederilor urmeaz\u0103 s\u0103 intre \u00een vigoare <strong>la<\/strong> <strong>1 ianuarie 2027.<\/strong><\/p>\n<p>\u00cen lectura a doua, deputa\u021bii au \u00eenaintat aproximativ 70 de amendamente, iar reprezentan\u021bii mediului de afaceri \u0219i alte p\u0103r\u021bi interesate au propus peste 100 de modific\u0103ri. O parte dintre acestea au fost acceptate \u0219i incluse \u00een textul final.<\/p>\n<p>Ini\u021biativa, elaborat\u0103 de Guvern, urm\u0103re\u0219te \u00eembun\u0103t\u0103\u021birea aplic\u0103rii legisla\u021biei, eliminarea normelor ambigue \u0219i crearea unui cadru normativ mai accesibil \u0219i mai eficient.<\/p>\n<h3><strong>Principalele modific\u0103ri<\/strong><\/h3>\n<p><strong>Pentru persoanele fizice<\/strong>, scutirea personal\u0103 va cre\u0219te de la 29 700 la 40 020 de lei, iar pentru anumite categorii de cet\u0103\u021beni \u2014 p\u00e2n\u0103 la 46 680 de lei. Scutirea pentru copii va cre\u0219te de la 9 900 la 11 040 de lei. Cota impozitului pe cre\u0219terea de capital va constitui 12%.<\/p>\n<p><strong>Pentru mediul de afaceri<\/strong>, cota zero a impozitului pe venit pentru profitul nedistribuit va fi aplicat\u0103 p\u00e2n\u0103 \u00een 2029. Plafonul cifrei de afaceri sau al valorii activelor companiilor eligibile pentru acest regim va cre\u0219te de la 100 de milioane la 200 de milioane de lei. Din 2027, cota impozitului pe veniturile din activit\u0103\u021bi financiare \u0219i de asigur\u0103ri va constitui 18%, iar impozitul pe dividende va cre\u0219te de la 6% la 8%.<\/p>\n<p><strong>Pentru sectorul HoReCa<\/strong>, cota TVA va fi majorat\u0103 de la 8% la 12%. Aceea\u0219i cot\u0103 se va aplica unor categorii de produse agricole. Pentru cereale \u0219i oleaginoase, cota de 8% va fi men\u021binut\u0103 p\u00e2n\u0103 la sf\u00e2r\u0219itul anului 2027, urm\u00e2nd s\u0103 creasc\u0103 la 12%. Cota redus\u0103 de 8% va fi p\u0103strat\u0103 pentru p\u00e2ine, medicamente, dispozitive medicale, biocombustibili, legume \u0219i fructe proaspete.<\/p>\n<p><strong>Pentru consumul casnic<\/strong>, \u00eencep\u00e2nd cu 1 aprilie 2027, TVA-ul pentru gazele naturale va fi de 8% pentru un consum lunar de p\u00e2n\u0103 la 150 m\u00b3 per punct de consum. Pentru primii 150 kWh de energie electric\u0103 va fi men\u021binut\u0103 scutirea de TVA cu drept de deducere.<\/p>\n<p><strong>Pentru cump\u0103r\u0103turile la distan\u021b\u0103<\/strong>, vor fi introduse un regim special de TVA \u0219i o tax\u0103 de 12 lei pentru coletele cu o valoare de p\u00e2n\u0103 la 150 de euro. \u00cen domeniul accizelor sunt prev\u0103zute taxe noi pentru b\u0103uturile energizante, anumite b\u0103uturi nealcoolice cu zah\u0103r sau \u00eendulcitori, lichidele f\u0103r\u0103 nicotin\u0103 \u0219i articolele pirotehnice.<\/p>\n<p>De asemenea, restan\u021bele fiscale de p\u00e2n\u0103 la 20 de lei pentru fiecare clasifica\u021bie economic\u0103 vor fi anulate automat. Pentru impozitul pe avere va fi stabilit un plafon de 4 milioane de lei, iar cota de 0,8% se va aplica doar asupra valorii care dep\u0103\u0219e\u0219te acest prag.<\/p>\n<h3><strong>Impactul asupra bugetului<\/strong><\/h3>\n<p>Potrivit estim\u0103rilor Ministerului Finan\u021belor, politica bugetar-fiscal\u0103 pentru anul 2027 va genera venituri de 5,1 miliarde de lei: 820 de milioane de lei din impozitul pe venit \u0219i taxa de viciu, 1,6 miliarde de lei din TVA \u0219i 2,7 miliarde de lei din accize.<\/p>\n<p>Majoritatea prevederilor legii vor intra \u00een vigoare la 1 ianuarie 2027. Unele m\u0103suri, inclusiv cele privind impozitarea consumului casnic de gaze naturale \u0219i energie electric\u0103, se vor aplica de la 1 aprilie 2027, iar noile reguli pentru v\u00e2nz\u0103rile la distan\u021b\u0103 \u2014 de la 1 noiembrie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parlamentul Republicii Moldova a adoptat \u00een lectura a doua proiectul de lege privind simplificarea legisla\u021biei fiscale \u0219i vamale. Documentul prevede revizuirea facilit\u0103\u021bilor fiscale, modificarea cotelor unor impozite, stimularea investi\u021biilor \u0219i m\u0103suri de protejare a consumului esen\u021bial. Majoritatea prevederilor urmeaz\u0103 s\u0103 intre \u00een vigoare la 1 ianuarie 2027. \u00cen lectura a doua, deputa\u021bii au \u00eenaintat aproximativ [&hellip;]<\/p>\n","protected":false},"author":78,"featured_media":57326,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[218],"tags":[],"class_list":["post-57328","post","type-post","status-publish","format-standard","has-post-thumbnail","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parlamentul a adoptat reforma fiscal\u0103: se modific\u0103 TVA-ul \u0219i impozitele pe dividende \u0219i veniturile din investi\u021bii<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/totul.md\/ro\/news\/parlamentul-a-adoptat-reforma-fiscala-se-modifica-tva-ul-si-impozitele-pe-dividende-si-veniturile-din-investitii\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parlamentul a adoptat reforma fiscal\u0103: se modific\u0103 TVA-ul \u0219i impozitele pe dividende \u0219i veniturile din investi\u021bii\" \/>\n<meta property=\"og:description\" content=\"Parlamentul Republicii Moldova a adoptat \u00een lectura a doua proiectul de lege privind simplificarea legisla\u021biei fiscale \u0219i vamale. 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Majoritatea prevederilor urmeaz\u0103 s\u0103 intre \u00een vigoare la 1 ianuarie 2027. \u00cen lectura a doua, deputa\u021bii au \u00eenaintat aproximativ [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/totul.md\/ro\/news\/parlamentul-a-adoptat-reforma-fiscala-se-modifica-tva-ul-si-impozitele-pe-dividende-si-veniturile-din-investitii\/\" \/>\n<meta property=\"og:site_name\" content=\"Totul\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-22T16:34:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T16:35:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/totul.md\/wp-content\/uploads\/2026\/10\/55605073463_52e6451026_k.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"TOTUL\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" 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