{"id":5964,"date":"2025-04-03T05:10:50","date_gmt":"2025-04-03T05:10:50","guid":{"rendered":"https:\/\/capital-empire.co.uk\/?p=5964"},"modified":"2025-06-07T14:32:44","modified_gmt":"2025-06-07T14:32:44","slug":"who-will-be-required-to-register-for-mtd-making-tax-digital-and-submit-reports","status":"publish","type":"post","link":"https:\/\/old.capital-empire.co.uk\/ro\/who-will-be-required-to-register-for-mtd-making-tax-digital-and-submit-reports\/","title":{"rendered":"Cine va trebui s\u0103 se \u00eenregistreze \u00een MTD (Making Tax Digital) \u0219i s\u0103 depun\u0103 rapoarte?"},"content":{"rendered":"

MTD ITSA va fi obligatoriu pentru:
\n\u2022 Persoanele care desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente (sole traders)
\n\u2022 Proprietarii de imobile (landlords) care ob\u021bin venituri din chirii.
\nDar numai dac\u0103 veniturile lor dep\u0103\u0219esc pragurile stabilite:<\/p>\n

Data implement\u0103rii\tPrag de venit (venitul anual total din activit\u0103\u021bi independente \u0219i chirii)
\ndin aprilie 2026\tpeste \u00a350,000
\ndin aprilie 2027\tpeste \u00a330,000
\ndin aprilie 2028\tpeste \u00a320,000
\nDac\u0103 venitul este sub sumele indicate, trecerea la MTD nu este \u00eenc\u0103 obligatorie.<\/p>\n

Cine va putea face \u00eenregistrarea \u0219i trimite rapoartele?
\n\u00cenregistrarea \u0219i trimiterea rapoartelor \u00een MTD pot fi realizate de:
\n\u2022 Contribuabilul \u00eensu\u0219i (persoana fizic\u0103 autorizat\u0103)
\nFolosind un software fiscal aprobat (software compatibil cu MTD), care va fi integrat cu sistemul HMRC.
\n\u2022 Contabili \u0219i agen\u021bi fiscali
\nOrice contabil sau consultant fiscal calificat poate trimite declara\u021bia \u00een numele dumneavoastr\u0103. Pentru aceasta, trebuie s\u0103 acorda\u021bi o autoriza\u021bie de agent (agent authorisation) prin HMRC.<\/p>\n

Cum va func\u021biona raportarea \u00een MTD ITSA?
\nVa trebui s\u0103 \u021bine\u021bi eviden\u021ba digital\u0103 a veniturilor \u0219i cheltuielilor pe tot parcursul anului.
\nDe patru ori pe an (trimestrial) va trebui s\u0103 trimite\u021bi c\u0103tre HMRC rapoarte digitale despre venituri \u0219i cheltuieli.
\nLa finalul anului fiscal, va trebui s\u0103 trimite\u021bi un raport final (anual), confirm\u00e2nd rezultatele \u0219i calcul\u00e2nd definitiv impozitul.<\/p>\n

Scutire de la MTD
\nNu toat\u0103 lumea este obligat\u0103 s\u0103 utilizeze sistemul digital. Exist\u0103 excep\u021bii:
\nPersoane pentru care este dificil sau imposibil s\u0103 men\u021bin\u0103 eviden\u021be digitale (de exemplu, persoane \u00een v\u00e2rst\u0103, cu dizabilit\u0103\u021bi sau f\u0103r\u0103 acces la internet).
\nAnumi\u021bi contribuabili care nu pot utiliza serviciile digitale pot ob\u021bine o scutire printr-o cerere adresat\u0103 HMRC.<\/p>\n

Rezumat:
\nDac\u0103 venitul dumneavoastr\u0103 (din chirii sau activitate independent\u0103) dep\u0103\u0219e\u0219te pragul, trebuie s\u0103 trece\u021bi la MTD.
\nRapoartele pot fi trimise fie de dumneavoastr\u0103, fie cu ajutorul unui contabil\/agent.
\nSistemul presupune rapoarte trimestriale \u0219i un raport final anual.
\nPersoanele cu venituri mici sau cu limit\u0103ri pot primi scutiri.<\/p>\n

Acest sistem are scopul de a simplifica eviden\u021ba fiscal\u0103, de a reduce erorile \u0219i de a face impozitarea mai transparent\u0103 at\u00e2t pentru contribuabili, c\u00e2t \u0219i pentru HMRC.<\/p>\n","protected":false},"excerpt":{"rendered":"

MTD ITSA va fi obligatoriu pentru: \u2022 Persoanele care desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente (sole traders) \u2022 Proprietarii de imobile (landlords) care ob\u021bin venituri din chirii. Dar numai dac\u0103 veniturile lor dep\u0103\u0219esc pragurile stabilite: Data implement\u0103rii Prag de venit (venitul anual total din activit\u0103\u021bi independente \u0219i chirii) din aprilie 2026 peste \u00a350,000 din aprilie 2027 peste \u00a330,000 […]<\/p>\n","protected":false},"author":2,"featured_media":5977,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"ngg_post_thumbnail":0,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"ro","enabled_languages":["en","ru","uk","lt","ro"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":true,"content":true,"excerpt":false},"uk":{"title":true,"content":true,"excerpt":false},"lt":{"title":true,"content":true,"excerpt":false},"ro":{"title":true,"content":true,"excerpt":false}}},"yoast_head":"\nCine va trebui s\u0103 se \u00eenregistreze \u00een MTD (Making Tax Digital) \u0219i s\u0103 depun\u0103 rapoarte? - Capital Empire<\/title>\n<meta name=\"robots\" content=\"index, follow, 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