{"id":255,"date":"2026-04-06T06:04:33","date_gmt":"2026-04-06T03:04:33","guid":{"rendered":"https:\/\/lista-avocati.ro\/blog\/mo-mo-pi-260-2026-hg-186-2026-art-14-alin-6-din-hg-nr-1-094-2025-ajutor-de-stat-motori\/"},"modified":"2026-04-09T04:14:48","modified_gmt":"2026-04-09T01:14:48","slug":"mo-mo-pi-260-2026-hg-186-2026-art-14-alin-6-din-hg-nr-1-094-2025-ajutor-de-stat-motori","status":"publish","type":"post","link":"https:\/\/lista-avocati.ro\/blog\/mo-mo-pi-260-2026-hg-186-2026-art-14-alin-6-din-hg-nr-1-094-2025-ajutor-de-stat-motori\/","title":{"rendered":"Motorina ieftin\u0103 se prelunge\u0219te: plafonul neutilizat trece automat \u00een urm\u0103torul trimestru"},"content":{"rendered":"

CE S-A MODIFICAT<\/h3>\n

HG 186\/2026<\/strong> \u2014 Art. 14 alin. (6) din HG nr. 1.094\/2025 (ajutor de stat motorin\u0103): plafonul trimestrial alocat \u0219i neconsumat se reporteaz\u0103 \u00een trimestrul urm\u0103tor<\/strong>.<\/p>\n

Ordin ANAF nr. 411\/2026<\/strong> \u2014 Formularul (060) pentru sedii secundare: denumirea se completeaz\u0103 cu sintagma \u00absediu secundar\u00bb; certificatele fiscale se pot emite \u0219i \u00een form\u0103 electronic\u0103<\/strong>, semnate cu semn\u0103tur\u0103 electronic\u0103 extins\u0103, transmise prin Spa\u021biul Privat Virtual.<\/p>\n

Ordin ANAF+AVR nr. 433\/757\/2026<\/strong> \u2014 Monitorizare operatori accize (art. 435 alin. (3\u00b9) Cod fiscal): se definesc \u201eautoritatea vamal\u0103 teritorial\u0103 competent\u0103” \u0219i \u201eComisia”; operatorii au obliga\u021bia depunerii declara\u021biei pe propria r\u0103spundere<\/strong> \u00eenainte de comercializare; verificarea conform\u0103rii se face \u00een termen de maximum 15 zile lucr\u0103toare<\/strong> de la fiecare termen declarativ.<\/p>\n

Ordin ANAF nr. 439\/2026<\/strong> \u2014 Declara\u021bia destinatarilor \u00eenregistra\u021bi (art. 375 alin. (1\u00b9) Cod fiscal): se adaug\u0103 \u00een formular c\u0103su\u021ba \u201evinuri lini\u0219tite”<\/strong> (denumire comercial\u0103, cod produs accizabil, cod NC, litri, acciz\u0103 datorat\u0103).<\/p>\n

–<\/p>\n

CE \u00ceNSEAMN\u0102 PRACTIC<\/h3>\n
  • Transportatorii\/distribuitorii de motorin\u0103 beneficiaz\u0103 de scheme mai flexibile \u2014 bugetul neutilizat trimestrial nu se pierde.<\/li>\n
  • Certificatele fiscale pot circula electronic prin SPV, f\u0103r\u0103 deplasare la ghi\u0219eu.<\/li>\n
  • Distribuitorii angro de alcool, tutun \u0219i produse energetice f\u0103r\u0103 depozitare proprie<\/strong> trebuie s\u0103 depun\u0103 declara\u021bie scris\u0103 la autoritatea vamal\u0103 \u00eenainte de fiecare livrare.<\/li>\n
  • Destinatarii \u00eenregistra\u021bi care primesc vinuri lini\u0219tite \u00een regim suspensiv trebuie s\u0103 declare explicit aceast\u0103 categorie.<\/li>\n

    –<\/p>\n

    CINE E AFECTAT<\/h3>\n
  • Operatori de distribu\u021bie\/comercializare angro de b\u0103uturi alcoolice, tutun prelucrat, benzine, motorine, petrol lampant, gaz petrolier lichefiat, p\u0103cur\u0103 \u0219i biocombustibili (art. 435 alin. (3\u00b9) Cod fiscal)<\/li>\n
  • Destinatari \u00eenregistra\u021bi cu risc fiscal ridicat<\/strong> care primesc produse accizabile \u00een regim suspensiv (art. 375 alin. (1\u00b9) Cod fiscal)<\/li>\n
  • Contribuabili cu sedii secundare pl\u0103titoare de salarii<\/li>\n
  • Beneficiari ai schemei de compensare acciz\u0103 motorin\u0103 (HG 1.094\/2025)<\/li>\n

    –<\/p>\n

    CE TREBUIE F\u0102CUT<\/h3>\n

    1. Distribuitori accize<\/strong>: depune\u021bi declara\u021bia pe propria r\u0103spundere la autoritatea vamal\u0103 teritorial\u0103 competent\u0103 \u00eenainte<\/strong> de fiecare comercializare.
    \n2. Destinatari \u00eenregistra\u021bi<\/strong>: actualiza\u021bi declara\u021bia pentru a include vinurile lini\u0219tite cu toate c\u00e2mpurile cerute.
    \n3. Firme cu sedii secundare<\/strong>: verifica\u021bi c\u0103 formularul (060) con\u021bine sintagma \u00absediu secundar\u00bb \u00een c\u00e2mpul denumire.
    \n4. Beneficiari compensare motorin\u0103<\/strong>: reportarea automat\u0103 a plafonului neutilizat \u2014 nu necesit\u0103 ac\u021biune, dar urm\u0103ri\u021bi comunic\u0103rile de la administratorul schemei.<\/p>\n\n

    Analiz\u0103 generat\u0103 automat din Monitorul Oficial \u2014 50.ro AI Platform.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    CE S-A MODIFICAT HG 186\/2026 \u2014 Art. 14 alin. (6) din HG nr. 1.094\/2025 (ajutor de stat motorin\u0103): plafonul trimestrial alocat \u0219i neconsumat se reporteaz\u0103 \u00een trimestrul urm\u0103tor. Ordin ANAF nr. 411\/2026 \u2014 Formularul (060) pentru sedii secundare: denumirea se completeaz\u0103 cu sintagma \u00absediu secundar\u00bb; certificatele fiscale se pot emite \u0219i \u00een form\u0103 electronic\u0103, semnate … Cite\u0219te mai mult<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,16],"tags":[],"class_list":["post-255","post","type-post","status-publish","format-standard","hentry","category-ghiduri-juridice","category-monitorul-oficial"],"_links":{"self":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/comments?post=255"}],"version-history":[{"count":4,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/255\/revisions"}],"predecessor-version":[{"id":611,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/255\/revisions\/611"}],"wp:attachment":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/media?parent=255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/categories?post=255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/tags?post=255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}