{"id":32100,"date":"2024-04-24T15:58:59","date_gmt":"2024-04-24T12:58:59","guid":{"rendered":"https:\/\/legalbadger.org\/?p=32100"},"modified":"2025-03-13T19:50:13","modified_gmt":"2025-03-13T16:50:13","slug":"pfi-vs-pfa-romaniaban","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/pfi-vs-pfa-romaniaban\/","title":{"rendered":"PFI vs. PFA Rom\u00e1ni\u00e1ban"},"content":{"rendered":"

Mit jelent a PFA Rom\u00e1ni\u00e1ban?<\/strong><\/h2>\n

A PFA a „Persoan\u0103 Fizic\u0103 Autorizat\u0103” r\u00f6vid\u00edt\u00e9se, amely hasonl\u00f3 a PFI-hez („Persoan\u0103 Fizic\u0103 Independent\u0103”), \u00e9s egy\u00e9ni v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra el\u00e9rhet\u0151 jogi forma. A PFI-t\u0151l elt\u00e9r\u0151en a PFA l\u00e9trehoz\u00e1s\u00e1nak elj\u00e1r\u00e1sa kiss\u00e9 \u00f6sszetettebb, \u00e9s az \u00fczleti tev\u00e9kenys\u00e9g szervez\u00e9s\u00e9vel kapcsolatos m\u00e1s elt\u00e9r\u00e9seket is mag\u00e1ban foglal.<\/span><\/p>\n

A l\u00e9trehoz\u00e1si folyamat tekintet\u00e9ben a PFA-t a Kereskedelmi Nyilv\u00e1ntart\u00e1sn\u00e1l (Registrul Comer\u021bului) kell bejegyezni. Miel\u0151tt a sz\u00fcks\u00e9ges dokumentumokat beny\u00fajtan\u00e1k, ki kell t\u00f6lteni t\u00f6bb, a nyilv\u00e1ntart\u00e1s \u00e1ltal el\u0151\u00edrt \u00e9s biztos\u00edtott \u0171rlapot, valamint le kell foglalni a PFA nevet. A n\u00e9v a szem\u00e9ly teljes nev\u00e9b\u0151l \u00e9s a „Persoan\u0103 Fizic\u0103 Autorizat\u0103” megjel\u00f6l\u00e9sb\u0151l \u00e1ll. Ez a folyamat szem\u00e9lyesen vagy online, az ONRC (Oficiul Na\u021bional al Registrului Comer\u021bului) honlapj\u00e1n kereszt\u00fcl v\u00e9gezhet\u0151 el.<\/span><\/p>\n

A bejegyz\u00e9si dokumentumok \u00e9s az \u0171rlapok a Kereskedelmi Nyilv\u00e1ntart\u00e1s hivatalos weboldal\u00e1n tal\u00e1lhat\u00f3k.<\/span><\/p>\n

A PFA jogi st\u00e1tusz\u00e1t a 44\/2008-as sz\u00e1m\u00fa s\u00fcrg\u0151ss\u00e9gi korm\u00e1nyrendelet szab\u00e1lyozza, amely az egy\u00e9ni v\u00e1llalkoz\u00e1sok, egy\u00e9ni v\u00e1llalkoz\u00f3k \u00e9s csal\u00e1di v\u00e1llalkoz\u00e1sok gazdas\u00e1gi tev\u00e9kenys\u00e9g\u00e9nek m\u0171k\u00f6d\u00e9s\u00e9t szab\u00e1lyozza. Ennek \u00e9rtelm\u00e9ben a PFA-k tev\u00e9kenys\u00e9gi k\u00f6re nem haladhatja meg az 5 CAEN-k\u00f3dot (Rom\u00e1n Nemzeti Gazdas\u00e1gi Tev\u00e9kenys\u00e9gek Oszt\u00e1lyoz\u00e1sa). A CAEN-k\u00f3dok egy adott gazdas\u00e1gi tev\u00e9kenys\u00e9gnek felelnek meg, \u00e9s minden v\u00e1llalkoz\u00e1snak egy vagy t\u00f6bb ilyen k\u00f3d alapj\u00e1n kell meghat\u00e1roznia \u00fczleti profilj\u00e1t. Tov\u00e1bb\u00e1 egy PFA legfeljebb 3 alkalmazottat foglalkoztathat, \u00e9s egy\u00fcttm\u0171k\u00f6dhet m\u00e1s jogi vagy term\u00e9szetes szem\u00e9lyekkel, m\u00e1s PFA-kkal, egy\u00e9ni v\u00e1llalkoz\u00e1sokkal vagy csal\u00e1di v\u00e1llalkoz\u00e1sokkal.<\/span><\/p>\n

Ha egy PFA ad\u00f3ss\u00e1got halmoz fel, a 44\/2008-as s\u00fcrg\u0151ss\u00e9gi rendelet \u00e9s a polg\u00e1ri t\u00f6rv\u00e9nyk\u00f6nyv rendelkez\u00e9sei szerint a hitelez\u0151k az adott PFA gazdas\u00e1gi tev\u00e9kenys\u00e9ghez kapcsol\u00f3d\u00f3 vagyoni alapj\u00e1t k\u00f6vetelhetik. Ha ez az alap nem elegend\u0151 a k\u00f6vetel\u00e9sek kiel\u00e9g\u00edt\u00e9s\u00e9re, akkor a hitelez\u0151k a v\u00e1llalkoz\u00e1s tulajdonos\u00e1nak szem\u00e9lyes vagyon\u00e1t is ig\u00e9nybe vehetik, bele\u00e9rtve a mag\u00e1nc\u00e9l\u00fa ingatlanokat, szem\u00e9lyg\u00e9pkocsit vagy egy\u00e9b bev\u00e9teleket.<\/span><\/p>\n

Mit jelent a PFI Rom\u00e1ni\u00e1ban?<\/strong><\/h2>\n

A PFI (Persoan\u0103 Fizic\u0103 Independent\u0103) egy f\u00fcggetlen v\u00e1llalkoz\u00f3i forma, amely f\u0151k\u00e9nt szabadfoglalkoz\u00e1s\u00fa szakm\u00e1k sz\u00e1m\u00e1ra \u00e1ll rendelkez\u00e9sre. Az ilyen szakm\u00e1k k\u00f6z\u00e9 tartoznak az \u00fcgyv\u00e9dek, \u00e9p\u00edt\u00e9szek, pszichol\u00f3gusok, k\u00f6nyvel\u0151k \u00e9s m\u00e1s, k\u00fcl\u00f6n t\u00f6rv\u00e9nyek \u00e1ltal szab\u00e1lyozott szakm\u00e1k.<\/span><\/p>\n

A PFI l\u00e9trehoz\u00e1sa egyszer\u0171bb, mint m\u00e1s v\u00e1llalkoz\u00e1si form\u00e1k\u00e9 (PFA, SRL, SA stb.), mivel az egyetlen sz\u00fcks\u00e9ges l\u00e9p\u00e9s az ANAF-n\u00e1l (Nemzeti Ad\u00f3hat\u00f3s\u00e1g) t\u00f6rt\u00e9n\u0151 regisztr\u00e1ci\u00f3. A beny\u00fajtand\u00f3 dokumentumok a k\u00f6vetkez\u0151k:<\/span><\/p>\n

    \n
  • Ad\u00f3bejelent\u00e9si nyilatkozat \u2013 070-es \u0171rlap, amely az ANAF \u00fcgyf\u00e9lszolg\u00e1lat\u00e1n vagy online \u00e9rhet\u0151 el;<\/li>\n
  • Szem\u00e9lyi igazolv\u00e1ny m\u00e1solata;<\/li>\n
  • Az adott szakma gyakorl\u00e1s\u00e1hoz sz\u00fcks\u00e9ges szakk\u00e9pes\u00edt\u00e9s igazol\u00e1sa (pl. egyetemi diploma);<\/li>\n
  • Az iroda vagy sz\u00e9khely tulajdonjog\u00e1t vagy b\u00e9rlet\u00e9t igazol\u00f3 dokumentumok;<\/li>\n
  • Egy\u00e9b, az ANAF \u00e1ltal esetenk\u00e9nt k\u00e9rt dokumentumok.<\/li>\n<\/ul>\n

    A dokument\u00e1ci\u00f3 beny\u00fajthat\u00f3 szem\u00e9lyesen, meghatalmazott \u00fatj\u00e1n vagy online. Az ANAF n\u00e9h\u00e1ny napon bel\u00fcl kibocs\u00e1tja az ad\u00f3azonos\u00edt\u00f3 sz\u00e1mot (CIF), amely az \u00fcgyf\u00e9lszolg\u00e1laton vehet\u0151 \u00e1t.<\/span><\/p>\n

    A PFA ad\u00f3z\u00e1sa Rom\u00e1ni\u00e1ban<\/strong><\/h3>\n

    A PFA-k k\u00e9t ad\u00f3z\u00e1si rendszer szerint m\u0171k\u00f6dhetnek: a val\u00f3s j\u00f6vedelem szerinti ad\u00f3z\u00e1s vagy az \u00e1tal\u00e1nyad\u00f3z\u00e1s alapj\u00e1n. A val\u00f3s j\u00f6vedelem szerint ad\u00f3z\u00f3 PFA-k \u00e9ves bev\u00e9teleik ut\u00e1n 10%-os j\u00f6vedelemad\u00f3t fizetnek.<\/span><\/p>\n

    Az \u00e1tal\u00e1nyad\u00f3z\u00e1s eset\u00e9n az ad\u00f3 alapj\u00e1t az ANAF \u00e1ltal meghat\u00e1rozott \u00e1tal\u00e1nyj\u00f6vedelem k\u00e9pezi, amely tev\u00e9kenys\u00e9gi ter\u00fcletenk\u00e9nt \u00e9s megy\u00e9nk\u00e9nt v\u00e1ltozik. Ez az ad\u00f3z\u00e1si forma kedvez\u0151bb vagy kedvez\u0151tlenebb lehet a t\u00e9nyleges bev\u00e9telek f\u00fcggv\u00e9ny\u00e9ben.<\/span><\/p>\n

    Ha egy v\u00e1llalkoz\u00e1s egy adott \u00e9vben nem termel bev\u00e9telt, a val\u00f3s j\u00f6vedelem szerinti ad\u00f3z\u00e1si rendszerben nem kell ad\u00f3t fizetnie. Az \u00e1tal\u00e1nyad\u00f3z\u00e1s eset\u00e9ben viszont az el\u0151\u00edrt fix \u00f6sszeget meg kell fizetni, f\u00fcggetlen\u00fcl a bev\u00e9telt\u0151l. Az \u00e1tal\u00e1nyad\u00f3z\u00e1s kedvez\u0151bb lehet olyan esetekben, amikor a bev\u00e9telek magasak, mivel az el\u0151\u00edrt ad\u00f3 \u00f6sszeg\u00e9t nem a t\u00e9nyleges j\u00f6vedelem alapj\u00e1n sz\u00e1molj\u00e1k.<\/span><\/p>\n

    Ezen k\u00edv\u00fcl a PFA-k eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9kot (CASS) is fizetnek, amely a t\u00f6rv\u00e9nyben meghat\u00e1rozott j\u00f6vedelmi k\u00fcsz\u00f6b\u00e9rt\u00e9kek alapj\u00e1n ker\u00fcl kisz\u00e1m\u00edt\u00e1sra:<\/span><\/p>\n

      \n
    • Ha a bev\u00e9tel nem \u00e9ri el a 6 minim\u00e1lb\u00e9r \u00f6sszeg\u00e9t, akkor a j\u00e1rul\u00e9k 10% a 6 minim\u00e1lb\u00e9r alapj\u00e1n (pl. 10% x 6 x 3.300 lej = 1.980 lej).<\/li>\n
    • Ha a bev\u00e9tel 6 \u00e9s 60 minim\u00e1lb\u00e9r k\u00f6z\u00f6tt van, akkor 10%-ot kell fizetni a teljes bev\u00e9tel ut\u00e1n.<\/li>\n
    • Ha a bev\u00e9tel meghaladja a 60 minim\u00e1lb\u00e9r \u00f6sszeg\u00e9t, akkor a j\u00e1rul\u00e9k 10%-a a 60 minim\u00e1lb\u00e9r alapj\u00e1n ker\u00fcl kisz\u00e1m\u00edt\u00e1sra (19.800 lej).<\/li>\n<\/ul>\n

      A PFI ad\u00f3z\u00e1sa Rom\u00e1ni\u00e1ban<\/strong><\/h3>\n

      A PFI azonos ad\u00f3z\u00e1si rendszer szerint m\u0171k\u00f6dik, mint a val\u00f3s j\u00f6vedelem szerinti ad\u00f3z\u00f3 PFA-k, azaz 10%-os j\u00f6vedelemad\u00f3t kell fizetni a nett\u00f3 j\u00f6vedelem ut\u00e1n (a levonhat\u00f3 k\u00f6lts\u00e9gek ut\u00e1n). A CAS \u00e9s CASS j\u00e1rul\u00e9kokra vonatkoz\u00f3 szab\u00e1lyok a fentiek szerint \u00e9rv\u00e9nyesek a PFI-k sz\u00e1m\u00e1ra is.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Mit jelent a PFA Rom\u00e1ni\u00e1ban? A PFA a „Persoan\u0103 Fizic\u0103 Autorizat\u0103” r\u00f6vid\u00edt\u00e9se, amely hasonl\u00f3 a PFI-hez („Persoan\u0103 Fizic\u0103 Independent\u0103”), \u00e9s egy\u00e9ni v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra el\u00e9rhet\u0151 jogi forma. A PFI-t\u0151l elt\u00e9r\u0151en a PFA l\u00e9trehoz\u00e1s\u00e1nak elj\u00e1r\u00e1sa kiss\u00e9 \u00f6sszetettebb, \u00e9s az \u00fczleti tev\u00e9kenys\u00e9g szervez\u00e9s\u00e9vel kapcsolatos m\u00e1s elt\u00e9r\u00e9seket is mag\u00e1ban foglal. A l\u00e9trehoz\u00e1si folyamat tekintet\u00e9ben a PFA-t a Kereskedelmi Nyilv\u00e1ntart\u00e1sn\u00e1l […]<\/p>\n","protected":false},"author":1,"featured_media":32101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[387],"tags":[],"ppma_author":[119],"class_list":["post-32100","post","type-post","status-publish","format-standard","has-post-thumbnail","category-uzleti-jog"],"yoast_head":"\nPFI vs. PFA Rom\u00e1ni\u00e1ban - Legal Badger<\/title>\n<meta name=\"description\" content=\"PFI vs. PFA Rom\u00e1ni\u00e1ban\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/pfi-vs-pfa-romaniaban\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PFI vs. PFA Rom\u00e1ni\u00e1ban - 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