{"id":1986,"date":"2023-06-08T15:07:52","date_gmt":"2023-06-08T12:07:52","guid":{"rendered":"https:\/\/legality.ro\/ro\/?page_id=1986"},"modified":"2023-08-28T11:03:35","modified_gmt":"2023-08-28T08:03:35","slug":"formarea-companiei","status":"publish","type":"page","link":"https:\/\/legality.ro\/ro\/formarea-companiei\/","title":{"rendered":"Formarea companiei"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1986\" class=\"elementor elementor-1986\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1196dd39 elementor-section-full_width elementor-section-stretched elementor-hidden-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"1196dd39\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-647005f8\" data-id=\"647005f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-115f8e3 elementor-widget elementor-widget-image\" data-id=\"115f8e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"606\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/shaking-hands-long-scaled-1.jpg\" class=\"attachment-full size-full wp-image-1988 lazyload\" alt=\"\" \/><noscript><img decoding=\"async\" width=\"2560\" height=\"606\" src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/shaking-hands-long-scaled-1.jpg\" class=\"attachment-full size-full wp-image-1988 lazyload\" alt=\"\" \/><\/noscript>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a5ef2ce elementor-widget elementor-widget-text-editor\" data-id=\"3a5ef2ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1><span style=\"color: #704a72;\"><b>FORMAREA FIRMEI<\/b><\/span><\/h1><h1><span style=\"font-size: 16px;\">Profita\u021bi la maximum de bugetul dvs. \u0219i experien\u021ba noastr\u0103<\/span><\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45c7a6 elementor-widget elementor-widget-text-editor\" data-id=\"c45c7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"margin-bottom: 29.6875px; font-size: 20px; background-size: cover; background-color: rgba(255, 255, 255, 0); font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif; font-style: italic; min-height: 0px; margin-top: -70px !important; color: #f96234 !important;\"><div style=\"font-size: 20px;\" data-et-multi-view=\"{&quot;schema&quot;:{&quot;content&quot;:{&quot;desktop&quot;:&quot;&lt;p&gt;&lt;strong&gt;R\\u0103spuns garantat \\u00een 24 ore!&lt;\\\/strong&gt;&lt;\\\/p&gt;&quot;,&quot;tablet&quot;:&quot;&lt;p&gt;Guaranteed Feedback in 6 Hour!&lt;\\\/p&gt;&quot;}},&quot;slug&quot;:&quot;et_pb_text&quot;}\" data-et-multi-view-load-tablet-hidden=\"true\"><p style=\"font-size: 20px;\"><span style=\"font-size: 20px; font-weight: bold;\">\u00a0<\/span><\/p><p style=\"font-size: 20px;\"><span style=\"font-size: 20px; font-weight: bold;\">R\u0103spuns garantat \u00een 24 ore!<\/span><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b8bcd55 elementor-align-left elementor-invisible elementor-widget elementor-widget-button\" data-id=\"6b8bcd55\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"#sg-popup-id-1998\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">PROGRAMEAZ\u0102 CONSULTAN\u021a\u0102 GRATUIT\u0102<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d03406c elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d03406c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-16ab7241\" data-id=\"16ab7241\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8c98ac elementor-widget elementor-widget-heading\" data-id=\"b8c98ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicii Mai Bune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5a071fd7\" data-id=\"5a071fd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a0ebbee elementor-widget elementor-widget-heading\" data-id=\"3a0ebbee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preturi Mai Bune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-27352631\" data-id=\"27352631\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e395c6d elementor-widget elementor-widget-heading\" data-id=\"5e395c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Experienta Mai Buna<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37b5d164 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37b5d164\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67c2d652\" data-id=\"67c2d652\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71681fe9 elementor-widget elementor-widget-spacer\" data-id=\"71681fe9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-693d79cb elementor-widget elementor-widget-heading\" data-id=\"693d79cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><div style=\"margin-bottom: 8px;font-size: 37px;background-size: cover;font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif;font-weight: 500;line-height: 1.2em;white-space: normal;margin-top: -9px !important;padding-top: 18px !important\"><div style=\"font-size: 37px\"><p style=\"font-size: 37px\">AVOCAT DE DREPT AFACERI<span style=\"font-family: Montserrat, sans-serif;font-size: 30px;font-weight: 600;white-space: pre-wrap\"><\/span><\/p><\/div><\/div><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52cf09b9 elementor-widget elementor-widget-heading\" data-id=\"52cf09b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><div style=\"margin-bottom: 12px;font-size: 35px;background-size: cover;font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif;line-height: 1.2em;white-space: normal;padding-top: 3px !important\"><div style=\"font-size: 35px\">Ob\u021bine\u021bi serviciile juridice de care ave\u021bi nevoie pentru afacerea dvs<span style=\"font-family: Montserrat, sans-serif;font-size: 30px;white-space: pre-wrap\"><\/span><\/div><\/div><div style=\"font-size: 16px;background-size: cover;font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif;line-height: 1.2em;white-space: normal;padding-top: 3px !important\"><div style=\"font-size: 16px\"><\/div><\/div><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3288886b elementor-widget elementor-widget-heading\" data-id=\"3288886b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00cencorporarea unei companii \u0219i conducerea afacerii vin cu o cantitate mare de stres. Lua\u021bi greutatea legal\u0103 de pe umeri\nfolosind avoca\u021bii no\u0219tri de \u00eencredere. Costurile sunt g\u00e2ndite \u00eentr-un mod unic.\n\nSuntem mai accesibili \u0219i mai siguri dec\u00e2t s\u0103 mergem singuri<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12a024a2 elementor-widget elementor-widget-spacer\" data-id=\"12a024a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63220dd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63220dd5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-46d2948a\" data-id=\"46d2948a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a9b63dc elementor-widget elementor-widget-heading\" data-id=\"6a9b63dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">LA BIROU SAU ONLINE\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74517b5e elementor-widget elementor-widget-text-editor\" data-id=\"74517b5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ob\u021bine\u021bi r\u0103spuns la fiecare \u00eentrebare \u0219i claritate cu privire la cea mai bun\u0103 cale de urmat cu consultan\u021b\u0103 gratuit\u0103<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-525bdfcb\" data-id=\"525bdfcb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69eb0614 elementor-widget elementor-widget-heading\" data-id=\"69eb0614\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SFATURI &amp; INDRUMARI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73412ea5 elementor-widget elementor-widget-text-editor\" data-id=\"73412ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ob\u021bine\u021bi r\u0103spuns la fiecare \u00eentrebare \u0219i claritate cu privire la cea mai bun\u0103 cale de urmat cu consultan\u021b\u0103 gratuit\u0103<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3754fc1c\" data-id=\"3754fc1c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24762146 elementor-widget elementor-widget-heading\" data-id=\"24762146\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CONSULTANTA 100% GRATUITA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3055a547 elementor-widget elementor-widget-text-editor\" data-id=\"3055a547\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ob\u021bine\u021bi r\u0103spuns la fiecare \u00eentrebare \u0219i claritate cu privire la cea mai bun\u0103 cale de urmat cu o consulta\u021bie GRATUIT\u0102<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5347f817 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5347f817\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d5cfb78\" data-id=\"5d5cfb78\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10156e0b elementor-widget elementor-widget-spacer\" data-id=\"10156e0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-94ffe01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94ffe01\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5cf939a1\" data-id=\"5cf939a1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15951f9b elementor-widget elementor-widget-text-editor\" data-id=\"15951f9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"background-color: #ffffff; font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif;\"><span style=\"font-size: 14px; color: #f96234;\"><span style=\"font-size: 14px; font-weight: bold;\">Configura\u021bi-v\u0103 \u0219i conduce\u021bi afacerea dvs. \u00een mod corect<\/span><\/span><\/h3><ul style=\"padding-bottom: 1em; padding-left: 1em; font-size: 14px; background-color: #ffffff; list-style-type: disc; line-height: 26px; color: #704a72; font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif;\"><li style=\"font-size: 14px;\">Navigarea prin legile care guverneaz\u0103 crearea de companii \u0219i desf\u0103\u0219urarea afacerilor este o adev\u0103rat\u0103 provocare. De aceea dorim s\u0103 fim consultan\u021bii t\u0103i de \u00eencredere \u00een alegerea celei mai bune \u0219i mai de \u00eencredere solu\u021bii pentru planurile tale de afaceri.<\/li><li style=\"font-size: 14px;\"><span style=\"font-size: 14px; font-weight: bold;\">Avoca\u021bi cu experien\u021b\u0103 \u2013\u00a0<\/span>v\u0103 putem ajuta cu o varietate de nevoi juridice de afaceri<\/li><li style=\"font-size: 14px;\"><span style=\"font-size: 14px; font-weight: bold;\">L\u0103sa\u021bi grijile juridice \u00een urm\u0103<\/span>\u00a0\u2013 lucrul cu avoca\u021bi de top \u00eenseamn\u0103 c\u0103 afacerea dvs. are mai pu\u021bine griji juridice<\/li><li style=\"font-size: 14px;\"><span style=\"font-size: 14px; font-weight: bold;\">Concentra\u021bi-v\u0103 pe afacerea \u0219i via\u021ba dvs.<\/span>\u00a0\u2013 Suntem aici pentru a v\u0103 oferi cuno\u0219tin\u021bele noastre solide, astfel \u00eenc\u00e2t s\u0103 v\u0103 pute\u021bi concentra pe ceea ce conteaz\u0103 cel mai mult pentru dvs.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd5686 elementor-widget elementor-widget-text-editor\" data-id=\"4dd5686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDaca doriti sa aflati mai multe detalii despre tipurile de societati si procedura de inmatriculare in Romania, va rugam sa consultati\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fba70d3 elementor-widget elementor-widget-image\" data-id=\"6fba70d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/legality.ro\/wp-content\/uploads\/2022\/07\/online-guide-romanian-guideline-for-all-type-of-Businesses.pdf\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"122\" height=\"150\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/NicePng_pdf-icon-png_1963193.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1989 lazyload\" alt=\"\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"122\" height=\"150\" src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/NicePng_pdf-icon-png_1963193.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1989 lazyload\" alt=\"\" \/><\/noscript>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-43977f34\" data-id=\"43977f34\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bfcb6ff elementor-widget elementor-widget-text-editor\" data-id=\"4bfcb6ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff6600;\"><strong>FORMAREA FIRMEI<\/strong><\/span><\/h3><p>V\u0103 oferim o consultan\u021b\u0103 profesional\u0103 de \u00eenalt nivel pentru afacerea \u0219i investi\u021bia dvs.; suntem gata \u0219i bucuro\u0219i s\u0103 v\u0103 ajut\u0103m s\u0103 alege\u021bi forma potrivit\u0103 de companie pentru interesele dumneavoastr\u0103.<\/p><p>Cele mai des \u00eent\u00e2lnite forme de societate \u00een Rom\u00e2nia sunt societatea cu r\u0103spundere limitat\u0103 (SRL) \u0219i societatea pe ac\u021biuni (SA). Societ\u0103\u021bile rom\u00e2ne\u0219ti pot lua \u0219i forma altor parteneriate, mai pu\u021bin fezabile pentru pia\u021ba rom\u00e2neasc\u0103: societate \u00een nume colectiv, societate \u00een comandit\u0103 \u00een comandit\u0103 \u0219i societate \u00een comandit\u0103 \u00een comandit\u0103.<\/p><p>\u00a0<\/p><h3><span style=\"color: #ff6600;\"><strong>INFIINTEAZA O COMPANIE: PAS CU PAS<\/strong><\/span><\/h3><p>1. Verifica\u021bi ce tip de companie este potrivit pentru dvs<\/p><p>&#8211; Societate cu r\u0103spundere limitat\u0103<br \/>&#8211; Societate pe actiuni<\/p><p>2: Alege\u021bi un nume<\/p><p>3: Stabili\u021bi cine vor fi asocia\u021bii\/ac\u021bionarii societ\u0103\u021bii \u0219i procentele de participare a acestora la capitalul social.<\/p><p>4. Stabili\u021bi valoarea capitalului social<\/p><p>5. Stabili\u021bi cine va fi administratorul societ\u0103\u021bii \u0219i, dup\u0103 caz, ce component\u0103 va avea Consiliul de Administra\u021bie al societ\u0103\u021bii (\u00een cazul societ\u0103\u021bii pe ac\u021biuni);<\/p><p>6. Alege\u021bi sediul social al viitoarei companii<\/p><p>7. Stabili\u021bi activit\u0103\u021bile pe care compania urmeaz\u0103 s\u0103 le desf\u0103\u0219oare<\/p><p>8. Stabili\u021bi regulile de conducere ale companiei \u0219i apoi semna\u021bi documentele scrise \u0219i puse la dispozi\u021bie de echipa noastr\u0103 de avoca\u021bi<\/p><p>9. Verifica\u021bi regulile contabile din Rom\u00e2nia \u0219i contacta\u021bi o firm\u0103 de contabilitate<\/p><p>10. \u00cencorpora\u021bi-v\u0103 compania<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63ba06a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63ba06a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bbb5e36\" data-id=\"5bbb5e36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-743aaab5 elementor-widget elementor-widget-spacer\" data-id=\"743aaab5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a9751ac elementor-widget elementor-widget-heading\" data-id=\"6a9751ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Afacerea ta este important\u0103\n\n<div style=\"margin-bottom: 12px;font-size: 38px;background-size: cover;font-family: Montserrat, Helvetica, Arial, Lucida, sans-serif;line-height: 1.2em;width: 1080px;max-width: 100%;white-space: normal;padding-top: 3px !important\"><div style=\"font-size: 38px\"><p style=\"font-size: 38px\">Desf\u0103\u0219ura\u021bi munca legal, corect \u0219i f\u0103r\u0103 stres<span style=\"font-family: Montserrat, sans-serif;font-size: 30px;white-space: pre-wrap\"><\/span><\/p><\/div><\/div><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3392b568 elementor-widget elementor-widget-spacer\" data-id=\"3392b568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e4ffacf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e4ffacf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-79a8dfac\" data-id=\"79a8dfac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20646742 elementor-widget elementor-widget-image\" data-id=\"20646742\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/circle-we-know.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1990 lazyload\" alt=\"\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/circle-we-know.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1990 lazyload\" alt=\"\" \/><\/noscript>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7cd4d6cd\" data-id=\"7cd4d6cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ac3d7f3 elementor-widget elementor-widget-text-editor\" data-id=\"6ac3d7f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"et_pb_module et_pb_text et_pb_text_19 et_pb_text_align_left et_pb_text_align_center-tablet et_pb_bg_layout_light et_had_animation\"><div class=\"et_pb_text_inner\"><p>Noi<br \/>Stim<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68ecf32c elementor-widget elementor-widget-text-editor\" data-id=\"68ecf32c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>cum este s\u0103 \u00eencepi \u0219i s\u0103 conduci o afacere;<\/li><li>c\u00e2t de dificil este s\u0103 \u00eencepi pe o nou\u0103 cale;<\/li><li>care sunt \u00eentreb\u0103rile generate de inten\u021bia de a prelua o afacere;<\/li><li>c\u0103 sinceritatea este at\u00e2t pentru noi \u00een\u0219ine, c\u00e2t \u0219i pentru partenerii de afaceri condimente esen\u021biale \u00een afaceri.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48ae9e2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48ae9e2f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26547b46\" data-id=\"26547b46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c93a103 elementor-widget elementor-widget-spacer\" data-id=\"6c93a103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-53591162 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53591162\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5107ccf9\" data-id=\"5107ccf9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e04c6ec elementor-widget elementor-widget-text-editor\" data-id=\"3e04c6ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"pt-cv-wrapper\">Error: View <strong>d8ae6724tq<\/strong> may not exist<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a97cb15 elementor-widget elementor-widget-spacer\" data-id=\"4a97cb15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6af6d2bc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6af6d2bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47db6100\" data-id=\"47db6100\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ed7ccbc elementor-widget elementor-widget-heading\" data-id=\"4ed7ccbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">AVEM ACELASI SCOP\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34b2103a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34b2103a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-107f15f1\" data-id=\"107f15f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d65f277 elementor-widget elementor-widget-text-editor\" data-id=\"6d65f277\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><h1 style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>Hai sa ne cunoastem!<br \/><\/strong><\/span><\/h1><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48509adb elementor-widget elementor-widget-image\" data-id=\"48509adb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"111\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/email-mobile-phones-telephone-internet-law.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1991 lazyload\" alt=\"\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"111\" src=\"https:\/\/legality.ro\/ro\/wp-content\/uploads\/2023\/06\/email-mobile-phones-telephone-internet-law.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1991 lazyload\" alt=\"\" \/><\/noscript>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a607215\" data-id=\"6a607215\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-564f1fe0 elementor-align-justify contactform elementor-widget elementor-widget-button\" data-id=\"564f1fe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#sg-popup-id-1998\" contactform=\"\" id=\".contactform\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-folder-open\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Evaluare Gratuita<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-382117f3 elementor-align-justify contactform elementor-widget elementor-widget-button\" data-id=\"382117f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#sg-popup-id-1998\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Integrare Online<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-501337f5 elementor-align-justify contactform elementor-widget elementor-widget-button\" data-id=\"501337f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#sg-popup-id-1998\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-euro-sign\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Solicitare Tarife<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-499acb78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"499acb78\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11ed7515\" data-id=\"11ed7515\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c739564 elementor-widget elementor-widget-spacer\" data-id=\"7c739564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a57b56 elementor-widget elementor-widget-heading\" data-id=\"3a57b56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><div style=\"margin-bottom: 29.6875px;padding: 20px;border-width: 1px;border-style: solid;font-size: 14px;background-size: cover;, Arial, sans-serif;font-weight: 500;white-space: normal\"><h5 style=\"padding-right: 50px;padding-bottom: 0px;cursor: pointer;position: relative\">Noutati<\/h5><\/div><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-628d6438 elementor-widget elementor-widget-accordion\" data-id=\"628d6438\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1651\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1651\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Regimul microintreprinderilor 2022<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1651\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1651\"><p><span style=\"color: #ff0000;\">Ca parte a activitatii firmei noastre de avocatura, consultanta juridica in diverse arii ale dreptului civil este esentiala.<\/span><\/p><p><span style=\"color: #ff0000;\">In aceasta categorie este inclusa si consultanta juridica cu privire la tot ceea ce tine de infiintarea, functionarea \/ dizolvarea \/ lichidarea \/ restructurarea societatilor comerciale.<\/span><\/p><p><span style=\"color: #ff0000;\">Echipa noastra de avocati are o vasta experienta in acest domeniu, a infiintat sute de societati\/entitati avand diferite structuri de organizare (ex: societati pe actiuni, societati cu raspundere limitata, sucursale, reprezentante), a acordat timp de 23 de ani servicii juridice de consultanta clientilor atat in procesul decizional dinaintea infiintarii societatilor, cat si ulterior, in cadrul activitatii profesionistului in vederea protejarii intereselor acestuia sau a solutionarii diverselor circumstante cu care, in mod invariabil, orice entitate juridica se confrunta la un moment dat.\u00a0<strong>Putem afirma, fara falsa modestie, ca toti clientii nostri se afla sub egida principiului pe care ni l-am setat: \u201cservicii juridice orientate catre preventia, protectia si interesul clientului.<\/strong><\/span><\/p><p><span style=\"color: #ff0000;\">Din acest motiv avocatii nostri specializati in dreptul societatilor comerciale considera oportuna sesizarea unor aspecte importante pentru profesionisti.<\/span><\/p><p><strong>Conditiile desfasurarii activitatii comerciale ca microintreprindere<\/strong><\/p><p>Ca urmare a modificarii Codului Fiscal prin Ordonanta 16\/2022, incepand cu data de 01.01.2023 intra in vigoare noile conditii privind functionarea societatilor in regim de microintreprindere.<\/p><p><strong>Ce este o microintreprindere?<\/strong><\/p><p>Microintreprinderea este o societate impozitata cu impozit de 1% din venituri si care indeplineste cumulativ urmatoarele conditii (art. 47 din Codul Fiscal):<\/p><ol><li>a realizat venituri, altele dec\u00e2t cele din consultan\u0163\u0103 \u015fi\/sau management, \u00een propor\u0163ie de peste 80% din veniturile totale;<\/li><li>are cel pu\u0163in un salariat;<\/li><li>are asocia\u0163i\/ac\u0163ionari care de\u0163in peste 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot la cel mult trei persoane juridice rom\u00e2ne care se \u00eencadreaz\u0103 s\u0103 aplice sistemul de impunere pe veniturile micro\u00eentreprinderilor.<\/li><li>cifra de afaceri totala la nivelul unui an fiscal nu depaseste valoarea de 500.000 euro;<\/li><li>nu se incadreaza in activitatile sau structurile de organizare exceptate de lege in mod expres.<\/li><\/ol><p><strong>In ce situatii nu se mai aplica sistemul de impozitare de microintreprindere?<\/strong><\/p><p>Potrivit articolului 52 din Codul fiscal, o societate pierde regimul de microintreprindere daca intervine cel putin una dintre urmatoarele situatii:<\/p><p>(1) Dac\u0103 \u00een cursul unui an fiscal o micro\u00eentreprindere realizeaz\u0103 venituri mai mari de 500.000 euro sau ponderea veniturilor realizate din consultan\u0163\u0103 \u015fi\/sau management;<\/p><p>Nota: sunt exceptate veniturile din consultan\u0163\u0103 fiscal\u0103, corespunz\u0103toare codului CAEN: 6920 \u2013 \u00abActivit\u0103\u0163i de contabilitate \u015fi audit financiar; consultan\u0163\u0103 \u00een domeniul fiscal\u00bb. Cu alte cuvinte, o societate poate obtine venituri din consultanta fiscala in proportie de 100% si sa functioneze in continuare ca microintreprindere.<\/p><p>\u00a0(2) \u00cen cazul \u00een care, \u00een cursul unui an fiscal, o micro\u00eentreprindere nu mai \u00eendepline\u015fte condi\u0163ia privind incadrarea unui salariat cu norma intreaga (sau indeplinirea conditiei echivalente). \u00a0In aceasta situatie societatea datoreaz\u0103 impozit pe profit \u00eencep\u00e2nd cu trimestrul \u00een care nu mai este \u00eendeplinit\u0103 aceast\u0103 condi\u0163ie.<\/p><p><strong>Nota<\/strong>: Prin excep\u0163ie, pentru o micro\u00eentreprindere cu un singur salariat, al c\u0103rui raport de munc\u0103 \u00eenceteaz\u0103, dac\u0103 \u00een termen de 30 de zile de la \u00eencetarea raportului de munc\u0103 este angajat un nou salariat cu contract individual de munc\u0103 pe durat\u0103 nedeterminat\u0103 sau pe durat\u0103 determinat\u0103 pe o perioad\u0103 de cel pu\u0163in 12 luni, societatea nu va trece la regimul de platitor de impozit pe profit.<\/p><p>(3) Micro\u00eentreprinderile care \u00een cursul unui trimestru \u00eencep s\u0103 desf\u0103\u015foare activit\u0103\u0163i dintre cele pentru care nu este permisa optarea pentru regimul de microintreprindere. Acestea datoreaz\u0103 impozit pe profit \u00eencep\u00e2nd cu trimestrul in care respectivele activitati sunt desfasurate.<\/p><p>\u00a0(4) \u00cen situa\u0163ia \u00een care, \u00een cursul anului fiscal, oricare dintre asocia\u0163ii\/ac\u0163ionarii unei micro\u00eentreprinderi de\u0163ine peste 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot la mai mult de trei micro\u00eentreprinderi, asocia\u0163ii\/ac\u0163ionarii trebuie s\u0103 stabileasc\u0103 micro\u00eentreprinderea\/micro\u00eentreprinderile care raman in regim de microintreprindere si cele care ies de sub acest regim. Ie\u015firea din sistemul de impunere pe veniturile micro\u00eentreprinderilor se comunic\u0103 organului fiscal competent \u015fi este definitiv\u0103 pentru anul fiscal curent.<\/p><p>\u00a0<\/p><p><strong>Care sunt exceptiile de aplicare a regimului de microintreprindere?<\/strong><\/p><p>Unele societatii nu pot aplica regimul de microintreprindere deoarece se incadreaza in exceptiile prevazute de Codul fiscal (art. 47 alin. (3) lit. f)-i))<\/p><ol><li>a realizat venituri din consultan\u0163\u0103 \u015fi\/sau management \u00een propor\u0163ie de peste 80% din veniturile totale, cu excep\u0163ia veniturilor din consultan\u0163\u0103 fiscal\u0103, corespunz\u0103toare codului CAEN: 6920 \u2013 \u00abActivit\u0103\u0163i de contabilitate \u015fi audit financiar;<\/li><li>persoana juridic\u0103 rom\u00e2n\u0103 care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een domeniile asigur\u0103rilor \u015fi reasigur\u0103rilor, al pie\u0163ei de capital, inclusiv cea care desf\u0103\u015foar\u0103 activit\u0103\u0163i de intermediere \u00een aceste domenii;<\/li><li>persoana juridic\u0103 rom\u00e2n\u0103 care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een domeniul jocurilor de noroc;<\/li><li>persoana juridic\u0103 rom\u00e2n\u0103 care desf\u0103\u015foar\u0103 activit\u0103\u0163i de explorare, dezvoltare, exploatare a z\u0103c\u0103mintelor de petrol \u015fi gaze naturale.<\/li><li>Fondul de garantare a depozitelor \u00een sistemul bancar, constituit potrivit legii;<\/li><li>Fondul de compensare a investitorilor, \u00eenfiin\u0163at potrivit legii;<\/li><li>Fondul de garantare a pensiilor private, \u00eenfiin\u0163at potrivit legii;<\/li><li>Fondul de garantare a asigura\u0163ilor, constituit potrivit legii;<\/li><li>entitatea transparent\u0103 fiscal cu personalitate juridic\u0103.<\/li><\/ol><p>\u00a0<\/p><p>\u00cencep\u00e2nd cu data de 1 ianuarie 2023, persoanele juridice rom\u00e2ne care desf\u0103\u015foar\u0103 activit\u0103\u0163i corespunz\u0103toare codurilor CAEN: 5510 \u2013 \u00abHoteluri \u015fi alte facilit\u0103\u0163i de cazare similare\u00bb, 5520 \u2013 \u00abFacilit\u0103\u0163i de cazare pentru vacan\u0163e \u015fi perioade de scurt\u0103 durat\u0103\u00bb, 5530 \u2013 \u00abParcuri pentru rulote, campinguri \u015fi tabere\u00bb, 5590 \u2013 \u00abAlte servicii de cazare\u00bb, 5610 \u2013 \u00abRestaurante\u00bb, 5621 \u2013 \u00abActivit\u0103\u0163i de alimenta\u0163ie (catering) pentru evenimente\u00bb, 5629 \u2013 \u00abAlte servicii de alimenta\u0163ie n.c.a.\u00bb, 5630 \u2013 \u00abBaruri \u015fi alte activit\u0103\u0163i de servire a b\u0103uturilor\u00bb pot opta pentru aplicarea regimului fiscal de microintreprindere. Pentru veniturile din alte activit\u0103\u0163i, altele decat clasele CAEN mai sus mentionate, persoanele juridice aplic\u0103 sistemul de declarare \u015fi plat\u0103 a impozitului pe profit prev\u0103zut de titlul II \u201eImpozitul pe profit\u201c, dac\u0103 \u00eendeplinesc oricare dintre urm\u0103toarele condi\u0163ii:<\/p><ol><li>a) realizeaz\u0103 venituri din consultan\u0163\u0103 \u015fi\/sau management \u00een propor\u0163ie de peste 20% inclusiv din veniturile totale;<\/li><li>b) desf\u0103\u015foar\u0103 activit\u0103\u0163i pentru care nu este permisa optarea pentru sistemul de microintreprindere;<\/li><li>c) veniturile din alte activit\u0103\u0163i au dep\u0103\u015fit echivalentul \u00een lei a 500.000 euro.<\/li><\/ol><p>Cursul de schimb pentru determinarea echivalentului \u00een euro este cel valabil la \u00eenchiderea exerci\u0163iului financiar precedent celui \u00een care s-au \u00eenregistrat veniturile. Acestea datoreaz\u0103 impozit pe profit pentru veniturile din alte activit\u0103\u0163i \u00eencep\u00e2nd cu trimestrul \u00een care s-a \u00eendeplinit oricare dintre aceste condi\u0163ii, pentru \u00eentreaga perioad\u0103 \u00een care exist\u0103 contribuabilul.<\/p><p>\u00a0Limitele fiscale se verific\u0103 pe baza veniturilor \u00eenregistrate cumulat de la \u00eenceputul anului fiscal, iar calculul \u015fi plata impozitului pe profit se efectueaz\u0103 lu\u00e2nd \u00een considerare veniturile \u015fi cheltuielile realizate \u00eencep\u00e2nd cu trimestrul \u00een care sa \u00eendeplinit oricare dintre condi\u0163iile de excludere.<\/p><p><strong>Pot opta microintreprinderile pentru plata impozitului pe profit?<\/strong><\/p><p>Micro\u00eentreprinderile nu pot opta pentru plata impozitului pe profit \u00een cursul anului fiscal, op\u0163iunea put\u00e2nd fi exercitat\u0103 \u00eencep\u00e2nd cu anul fiscal urm\u0103tor, cu excep\u0163ia situatiei in care nu mai indepliniesc conditiile prevazute de lege pentru a aplica acest regim.<\/p><p>Se poate stabili regimul de microintreprindere la infiintare?<\/p><p>O persoan\u0103 juridic\u0103 rom\u00e2n\u0103 care este nou-\u00eenfiin\u0163at\u0103 poate opta s\u0103 pl\u0103teasc\u0103 impozit pe veniturile micro\u00eentreprinderilor \u00eencep\u00e2nd cu primul an fiscal, dac\u0103 indeplineste conditiile prevazute de Codul Fiscal.<\/p><p>Acestea sunt:<\/p><ol><li>la data \u00eenregistr\u0103rii \u00een registrul comer\u0163ului: capitalul social al societatii este de\u0163inut de persoane, altele dec\u00e2t statul \u015fi unit\u0103\u0163ile administrativ-teritoriale; are asocia\u0163i\/ac\u0163ionari care de\u0163in peste 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot la cel mult trei persoane juridice rom\u00e2ne care se \u00eencadreaz\u0103 s\u0103 aplice sistemul de impunere pe veniturile micro\u00eentreprinderilor (art. 47 alin. (1) lit. d) \u015fi h))<\/li><li>indeplinirea conditiei angajarii unui salariat sau echivalentul acestuia, conform legii, \u00een termen de 30 de zile inclusiv de la data \u00eenregistr\u0103rii persoanei juridice respective.<\/li><\/ol><p><strong>\u00a0<\/strong><\/p><p><strong>Cum se verifica ponderea veniturilor din activitati care duc la excluderea societatii de la aplicarea regimului de microintreprindere?<\/strong><\/p><p>Limitele fiscale prev\u0103zute pentru venituri obtinute din activitati care duc la excluderea societatii de la aplicarea regimului de microintreprindere se verific\u0103 pe baza veniturilor \u00eenregistrate cumulat de la \u00eenceputul anului fiscal. Cursul de schimb pentru determinarea echivalentului \u00een euro este cel valabil la \u00eenchiderea exerci\u0163iului financiar precedent.<\/p><p>\u00a0<\/p><p><strong>Cum se calculeaza si plateste impozitul pe profit pentru societatile care pierd regimul de microintreprindere?<\/strong><\/p><p>Calculul \u015fi plata impozitului pe profit de c\u0103tre micro\u00eentreprinderile care pierd regimul de microintreprindere ca urmare a indeplinirii a cel putin uneia dintre conditiile de excludere se efectueaz\u0103 lu\u00e2nd \u00een considerare veniturile \u015fi cheltuielile realizate \u00eencep\u00e2nd cu trimestrul respectiv.<\/p><p>\u00a0<\/p><p><strong>Cum se stabileste anul fiscal pentru\u00a0 o societat comerciala?<\/strong><\/p><p>Anul fiscal al unei micro\u00eentreprinderi este anul calendaristic.<\/p><p>\u00cen cazul unei micro\u00eentreprinderi care se \u00eenfiin\u0163eaz\u0103 sau \u00ee\u015fi \u00eenceteaz\u0103 existen\u0163a, anul fiscal este perioada din anul calendaristic \u00een care persoana juridic\u0103 a existat.<\/p><p><strong>\u00a0<\/strong><\/p><p><strong>Ce este Baza impozabil\u0103?<\/strong><\/p><p>Baza impozabil\u0103 asupra c\u0103reia se aplic\u0103 cote de impozitare de 1% este reprezentat\u0103 de totalul veniturilor trimestriale care sunt \u00eenregistrate \u00een creditul conturilor din clasa a 7-a \u201cConturi de venituri\u201d, potrivit reglement\u0103rilor contabile aplicabile, din care se scad unele categoriile de venituri (men\u0163ionate la art. 53 alin. (1) din Codul Fiscal) \u015fi se adaug\u0103 elementele (men\u0163ionate la art. 53 alin. (2) din Codul fiscal).<\/p><p>\u00a0<\/p><p><strong>Care sunt veniturile care se scad din Baza impozabila?<\/strong><\/p><p>Urmatoarele venituri se scad din baza impozabila (art. 53 alin. 1):<\/p><ol><li>a) veniturile aferente costurilor stocurilor de produse;<\/li><li>b) veniturile aferente costurilor serviciilor \u00een curs de execu\u0163ie;<\/li><li>c) veniturile din produc\u0163ia de imobiliz\u0103ri corporale \u015fi necorporale;<\/li><li>d) veniturile din subven\u0163ii;<\/li><li>e) veniturile din provizioane, ajust\u0103ri pentru depreciere sau pentru pierdere de valoare, care au fost cheltuieli nedeductibile la calculul profitului impozabil sau au fost constituite \u00een perioada \u00een care persoana juridic\u0103 rom\u00e2n\u0103 era supus\u0103 impozitului pe veniturile micro\u00eentreprinderilor;<\/li><\/ol><p>e^1) veniturile din ajust\u0103ri pentru pierderi a\u015fteptate aferente activelor financiare constituite de persoanele juridice rom\u00e2ne care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een domeniul bancar, \u00een domeniile asigur\u0103rilor \u015fi reasigur\u0103rilor, al pie\u0163ei de capital, care au fost cheltuieli nedeductibile la calculul profitului impozabil sau au fost constituite \u00een perioada \u00een care persoana juridic\u0103 rom\u00e2n\u0103 era supus\u0103 impozitului pe veniturile micro\u00eentreprinderilor.<\/p><ol><li>f) veniturile rezultate din restituirea sau anularea unor dob\u00e2nzi \u015fi\/sau penalit\u0103\u0163i de \u00eent\u00e2rziere, care au fost cheltuieli nedeductibile la calculul profitului impozabil;<\/li><li>g) veniturile realizate din desp\u0103gubiri, de la societ\u0103\u0163ile de asigurare\/reasigurare, pentru pagubele produse bunurilor de natura stocurilor sau a activelor corporale proprii;<\/li><li>h) veniturile din diferen\u0163e de curs valutar;<\/li><li>i) veniturile financiare aferente crean\u0163elor \u015fi datoriilor cu decontare \u00een func\u0163ie de cursul unei valute, rezultate din evaluarea sau decontarea acestora;<\/li><li>j) valoarea reducerilor comerciale acordate ulterior factur\u0103rii, \u00eenregistrate \u00een contul \u201c709\u201d, potrivit reglement\u0103rilor contabile aplicabile;<\/li><li>k) veniturile aferente titlurilor de plat\u0103 ob\u0163inute de persoanele \u00eendrept\u0103\u0163ite, potrivit legii, titulari ini\u0163iali afla\u0163i \u00een eviden\u0163a Comisiei Centrale pentru Stabilirea Desp\u0103gubirilor sau mo\u015ftenitorii legali ai acestora;<\/li><li>l) desp\u0103gubirile primite \u00een baza hot\u0103r\u00e2rilor Cur\u0163ii Europene a Drepturilor Omului;<\/li><li>m) veniturile ob\u0163inute dintr-un stat str\u0103in cu care Rom\u00e2nia are \u00eencheiat\u0103 conven\u0163ie de evitare a dublei impuneri, dac\u0103 acestea au fost impozitate \u00een statul str\u0103in.<\/li><li>n) dividendele primite de la o persoan\u0103 juridic\u0103 rom\u00e2n\u0103.<\/li><li>o) dividendele primite de la o filial\u0103 a micro\u00eentreprinderii, persoan\u0103 juridic\u0103 situat\u0103 \u00eentr-un alt stat membru al Uniunii Europene, \u00een m\u0103sura \u00een care at\u00e2t micro\u00eentreprinderea, c\u00e2t \u015fi filiala \u00eendeplinesc condi\u0163iile prev\u0103zute la art. 24; dispozi\u0163iile prezentei litere prevaleaz\u0103 fa\u0163\u0103 de cele ale lit. m).<\/li><\/ol><p>\u00a0<\/p><p><strong>Care sunt veniturile care se adauga la Baza impozabila?<\/strong><\/p><p>Pentru determinarea impozitului pe veniturile micro\u00eentreprinderilor, la baza impozabil\u0103 se adaug\u0103 urm\u0103toarele:<\/p><ol><li>a) valoarea reducerilor comerciale primite ulterior factur\u0103rii, \u00eenregistrate \u00een contul \u201c609\u201d, potrivit reglement\u0103rilor contabile aplicabile;<\/li><li>b) \u00een trimestrul IV sau \u00een ultimul trimestru al perioadei impozabile, \u00een cazul contribuabililor care \u00ee\u015fi \u00eenceteaz\u0103 existen\u0163a, diferen\u0163a favorabil\u0103 dintre veniturile din diferen\u0163e de curs valutar\/veniturile financiare aferente crean\u0163elor \u015fi datoriilor cu decontare \u00een func\u0163ie de cursul unei valute, rezultate din evaluarea sau decontarea acestora, \u015fi cheltuielile din diferen\u0163e de curs valutar\/cheltuielile financiare aferente, \u00eenregistrate cumulat de la \u00eenceputul anului; \u00een cazul micro\u00eentreprinderilor care devin pl\u0103titoare de impozit pe profit, aceast\u0103 diferen\u0163\u0103 reprezint\u0103 elemente similare veniturilor \u00een primul trimestru pentru care datoreaz\u0103 impozit pe profit; \u00een cazul micro\u00eentreprinderilor care devin pl\u0103titoare de impozit pe profit, \u00een primul trimestru al anului fiscal, diferen\u0163a respectiv\u0103 nu reprezint\u0103 elemente similare veniturilor \u00een acest prim trimestru;<\/li><li>c) rezervele, cu excep\u0163ia celor reprezent\u00e2nd facilit\u0103\u0163i fiscale, reduse sau anulate, reprezent\u00e2nd rezerva legal\u0103, rezerve din reevaluarea mijloacelor fixe, inclusiv a terenurilor, care au fost deduse la calculul profitului impozabil \u015fi nu au fost impozitate \u00een perioada \u00een care micro\u00eentreprinderile au fost \u015fi pl\u0103titoare de impozit pe profit, indiferent dac\u0103 reducerea sau anularea este datorat\u0103 modific\u0103rii destina\u0163iei rezervei, distribuirii acesteia c\u0103tre participan\u0163i sub orice form\u0103, lichid\u0103rii, diviz\u0103rii, fuziunii contribuabilului sau oric\u0103rui altui motiv;<\/li><li>d) rezervele reprezent\u00e2nd facilit\u0103\u0163i fiscale, constituite \u00een perioada \u00een care micro\u00eentreprinderile au fost \u015fi pl\u0103titoare de impozit pe profit, care sunt utilizate pentru majorarea capitalului social, pentru distribuire c\u0103tre participan\u0163i sub orice form\u0103, pentru acoperirea pierderilor sau pentru oricare alt motiv. \u00cen situa\u0163ia \u00een care rezervele fiscale sunt men\u0163inute p\u00e2n\u0103 la lichidare, acestea nu sunt luate \u00een calcul pentru determinarea bazei impozabile ca urmare a lichid\u0103rii.<\/li><\/ol><p>\u00a0<\/p><p><strong>Ce se intelege prin salariat al unei microintreprideri?<\/strong><\/p><p>Potrivit Codului Fiscal, prin salariat se \u00een\u0163elege persoana angajat\u0103 cu contract individual de munc\u0103 cu norm\u0103 \u00eentreag\u0103, potrivit Legii nr. 53\/2003 \u2013 Codul muncii, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare.<\/p><p>De asemenea, Codul Fiscal asimileaza notiunii de salariat, din perspectiva indeplinirii conditiei privind stabilirea regimului fiscal de microintreprindere, urmatoarele situatii:<\/p><ol><li>a) microintreprinderile au persoane angajate cu contract individual de munc\u0103 cu timp par\u0163ial, dac\u0103 frac\u0163iunile de norm\u0103 prev\u0103zute \u00een contractele individuale de munca, \u00eensumate, reprezint\u0103 echivalentul unei norme \u00eentregi;<\/li><li>b) microintreprinderile au \u00eencheiate contracte de administrare sau mandat, potrivit legii, \u00een cazul \u00een care remunera\u0163ia acestora este cel pu\u0163in la nivelul salariului de baz\u0103 minim brut pe \u0163ar\u0103 garantat \u00een plat\u0103.<\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5bead461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bead461\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-72e0a4c8\" data-id=\"72e0a4c8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ea0ecc8 elementor-widget elementor-widget-spacer\" data-id=\"2ea0ecc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>FORMAREA FIRMEI Profita\u021bi la maximum de bugetul dvs. \u0219i experien\u021ba noastr\u0103 \u00a0 R\u0103spuns garantat \u00een 24 ore! PROGRAMEAZ\u0102 CONSULTAN\u021a\u0102 GRATUIT\u0102 Servicii Mai Bune Preturi Mai Bune Experienta Mai Buna AVOCAT DE DREPT AFACERI Ob\u021bine\u021bi serviciile juridice de care ave\u021bi nevoie pentru afacerea dvs \u00cencorporarea unei companii \u0219i conducerea afacerii vin cu o cantitate mare de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1986","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/pages\/1986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/comments?post=1986"}],"version-history":[{"count":0,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/pages\/1986\/revisions"}],"wp:attachment":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/media?parent=1986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}