{"id":258,"date":"2026-04-06T06:04:35","date_gmt":"2026-04-06T03:04:35","guid":{"rendered":"https:\/\/lista-avocati.ro\/blog\/mo-mo-pi-263-2026-500-000-lei-500-000-lei-3-acte\/"},"modified":"2026-04-09T04:14:29","modified_gmt":"2026-04-09T01:14:29","slug":"mo-mo-pi-263-2026-500-000-lei-500-000-lei-3-acte","status":"publish","type":"post","link":"https:\/\/lista-avocati.ro\/blog\/mo-mo-pi-263-2026-500-000-lei-500-000-lei-3-acte\/","title":{"rendered":"ATEN\u021aIE! Atestatul fiscal se schimb\u0103: penalit\u0103\u021bi p\u00e2n\u0103 la 500.000 lei!"},"content":{"rendered":"

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

Ordinul nr. 432\/756 din 1 aprilie 2026, emis de Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 \u0219i Autoritatea Vamal\u0103 Rom\u00e2n\u0103, aprob\u0103 noi condi\u021bii \u0219i proceduri pentru ob\u021binerea atestatului de distribu\u021bie \u0219i comercializare angro de b\u0103uturi alcoolice, tutun prelucrat \u0219i produse energetice (benzine, motorine, petrol lampant, gaz petrolier lichefiat, p\u0103cur\u0103, biocombustibili).<\/p>\n

Se abrog\u0103 expres Ordinul ANAF nr. 3.236\/2018 (art. 10) \u0219i se \u00eenlocuie\u0219te Ordinul AVR nr. 5.697\/2022, cre\u00e2nd o procedur\u0103 unificat\u0103.<\/p>\n

–<\/p>\n

CE \u00ceNSEAMN\u0102 PRACTIC<\/h3>\n

Patru tipuri distincte de atestate (art. 15 din Anexa 1):<\/p>\n

  • Atestat distribuitor produse energetice<\/strong> \u2014 condi\u021bie: afiliere la un antrepozitar autorizat (art. 5 lit. c)<\/li>\n
  • Atestat comercializare angro cu depozitare<\/strong> \u2014 garan\u021bie obligatorie 2.500.000 lei<\/strong> + active corporale fixe minimum 2.500.000 lei<\/strong> + supraveghere video 24\/7 cu stocare minimum 30 de zile<\/strong> (art. 8 lit. f, g, h)<\/li>\n
  • Atestat comercializare angro f\u0103r\u0103 depozitare<\/strong> \u2014 garan\u021bie 2.500.000 lei<\/strong> + active corporale 2.500.000 lei<\/strong> (art. 7 lit. f, g); excep\u021bie: operatorii de p\u0103cur\u0103 \u0219i GPL \u2014 garan\u021bie 250.000 lei<\/strong>, f\u0103r\u0103 condi\u021bie active (art. 7 lit. f, g)<\/li>\n
  • Atestat b\u0103uturi alcoolice \u0219i tutun prelucrat<\/strong> \u2014 garan\u021bie 250.000 lei<\/strong> + spa\u021bii de depozitare + mijloace detec\u021bie marcaje false (art. 6 lit. h, c, d)<\/li>\n

    Valabilitate: 36 de luni<\/strong> de la data \u00eenceperii valabilit\u0103\u021bii (art. 19 alin. 3).<\/p>\n

    –<\/p>\n

    CINE E AFECTAT<\/h3>\n

    To\u021bi operatorii economici care distribuie sau comercializeaz\u0103 angro b\u0103uturi alcoolice, tutun prelucrat sau produse energetice enumerate la art. 435 alin. (3) din Codul fiscal.<\/p>\n

    –<\/p>\n

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

    | Situa\u021bie | Ac\u021biune | Termen |
    \n|–|–|–|
    \n| Atestat vechi f\u0103r\u0103 re\u00eenregistrare \u00een baza OUG 89\/2025 | Depunere cerere de \u00eenregistrare | \u00cenainte de 1 iunie 2026<\/strong> \u2014 dup\u0103 aceast\u0103 dat\u0103, atestatul \u00eenceteaz\u0103 de drept<\/strong> (art. 9 alin. 3) |
    \n| Cereri depuse \u00een baza vechilor ordine, nesolu\u021bionate | Se solu\u021bioneaz\u0103 automat conform noului ordin (art. 9 alin. 1) | \u2014 |
    \n| Modific\u0103ri ale datelor \u00eenscrise \u00een atestat | Cerere nou\u0103 + atestat original | 10 zile<\/strong> de la data modific\u0103rii (art. 27 alin. 1) |
    \n| Pierdere atestat | Anun\u021b \u00een Monitorul Oficial Partea a III-a + cerere duplicat | Imediat |<\/p>\n

    Documentele se depun electronic<\/strong> la autoritatea vamal\u0103 teritorial\u0103 competent\u0103 (art. 10 alin. 1 din Anexa 1). Procedura nu intr\u0103 sub inciden\u021ba aprob\u0103rii tacite (art. 29 din Anexa 1).<\/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 Ordinul nr. 432\/756 din 1 aprilie 2026, emis de Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 \u0219i Autoritatea Vamal\u0103 Rom\u00e2n\u0103, aprob\u0103 noi condi\u021bii \u0219i proceduri pentru ob\u021binerea atestatului de distribu\u021bie \u0219i comercializare angro de b\u0103uturi alcoolice, tutun prelucrat \u0219i produse energetice (benzine, motorine, petrol lampant, gaz petrolier lichefiat, p\u0103cur\u0103, biocombustibili). Se abrog\u0103 expres Ordinul … 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-258","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\/258","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=258"}],"version-history":[{"count":4,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":608,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/258\/revisions\/608"}],"wp:attachment":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/media?parent=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/categories?post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/tags?post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}