Factura Proforma<\/title><br \/>\n<\/head><br \/>\n<body><\/p>\n<h1>Factura Proforma<\/h1>\n<p>Factura proforma este un document comercial prezentat de v\u00e2nz\u0103tor \u00eenainte de livrarea bunurilor sau prestarea serviciului. De\u0219i arat\u0103 ca o factur\u0103 final\u0103, include numele \u0219i adresa p\u0103r\u021bilor, descrierea m\u0103rfurilor\/serviciilor, pre\u021burile unitare \u0219i totale, TVA \u0219i termenul de plat\u0103, proforma nu are valoare contabil\u0103 \u0219i nu este \u00eenregistrat\u0103 \u00een eviden\u021bele contabile. Este doar o ofert\u0103 sau o simulare a tranzac\u021biei, nu genereaz\u0103 obliga\u021bii fiscale pentru furnizor sau cump\u0103r\u0103tor \u0219i nu creeaz\u0103 o obliga\u021bie legal\u0103 de plat\u0103.<\/p>\n<h2>Ce este o factur\u0103 proforma?<\/h2>\n<p>Prin defini\u021bie, factura proforma este emis\u0103 \u00eenainte de v\u00e2nzare sau plat\u0103 pentru a informa clientul cu privire la valoarea estimativ\u0103 a tranzac\u021biei. Este folosit\u0103 \u00een special c\u00e2nd v\u00e2nz\u0103torul vrea s\u0103 comunice pre\u021bul \u0219i condi\u021biile, s\u0103 ob\u021bin\u0103 acordul clientului sau s\u0103 solicite un avans. Codul Fiscal nu reglementeaz\u0103 acest document, iar seriile \u0219i numerele pot fi stabilite liber de emitent. Spre deosebire de facturile fiscale, proforma nu creeaz\u0103 obliga\u021bii de plat\u0103 \u0219i nu poate fi folosit\u0103 ca document justificativ \u00een litigii. Clientul o poate accepta sau respinge, iar dup\u0103 plata avansului sau livrarea bunurilor\/serviciilor se emite factura fiscal\u0103 final\u0103.<\/p>\n<h2>De ce \u0219i c\u00e2nd se folose\u0219te?<\/h2>\n<p>Factura proforma este util\u0103 \u00een mai multe situa\u021bii:<\/p>\n<ul>\n<li><strong>Informarea clientului<\/strong>\n<p>Se utilizeaz\u0103 pentru a comunica pre\u021bul \u0219i condi\u021biile unei tranzac\u021bii, oferind clientului posibilitatea s\u0103 decid\u0103.<\/p>\n<\/li>\n<li><strong>\u00cencasarea \u00een avans<\/strong>\n<p>Se emite pentru a \u00eencasa un avans sau \u00eentreaga sum\u0103 \u00eenainte de livrarea produselor, mai ales \u00een lipsa unui contract. Astfel, furnizorul evit\u0103 riscul de a emite o factur\u0103 fiscal\u0103 pentru sume ne\u00eencasate.<\/p>\n<\/li>\n<li><strong>Evitarea colect\u0103rii TVA<\/strong>\n<p>\u00cen regimul normal de impozitare, emiterea unei facturi fiscale \u00eenainte de \u00eencasare oblig\u0103 colectarea \u0219i plata TVA; proforma prezint\u0103 suma f\u0103r\u0103 a genera obliga\u021bii fiscale p\u00e2n\u0103 la plat\u0103.<\/p>\n<\/li>\n<li><strong>Comer\u021b interna\u021bional<\/strong>\n<p>Este solicitat\u0103 \u00een tranzac\u021bii de export sau import, de exemplu pentru ob\u021binerea scrisorilor de credit sau la solicitarea autorit\u0103\u021bilor vamale.<\/p>\n<\/li>\n<li><strong>Rela\u021bii cu clien\u021bi noi<\/strong>\n<p>V\u00e2nz\u0103torii trimit proforme clien\u021bilor necunoscu\u021bi \u00eenainte de a emite factura fiscal\u0103 pentru a minimiza riscul de neplat\u0103 \u0219i de a evita plata impozitului pe venit pentru facturi ne\u00eencasate.<\/p>\n<\/li>\n<\/ul>\n<h2>Elemente recomandate \u00eentr-o factur\u0103 proforma<\/h2>\n<p>De\u0219i nu exist\u0103 cerin\u021be legale stricte, o factur\u0103 proforma bine \u00eentocmit\u0103 ar trebui s\u0103 includ\u0103:<\/p>\n<ul>\n<li>denumirea \u0219i datele de identificare ale v\u00e2nz\u0103torului \u0219i ale cump\u0103r\u0103torului (nume, adres\u0103, cod fiscal);<\/li>\n<li>descrierea bunurilor sau serviciilor, cantitatea \u0219i pre\u021bul unitar;<\/li>\n<li>valoarea total\u0103 estimat\u0103 \u0219i, op\u021bional, cota de TVA aplicat\u0103 \u0219i suma TVA, chiar dac\u0103 nu se colecteaz\u0103 la proforma;<\/li>\n<li>termenul sau condi\u021biile de plat\u0103 (avans, plat\u0103 integral\u0103) \u0219i datele bancare ale furnizorului;<\/li>\n<li>men\u021biunea clar\u0103 c\u0103 documentul este o \u201efactur\u0103 proforma\u201d \u0219i nu are valoare fiscal\u0103.<\/li>\n<\/ul>\n<p>Aceste informa\u021bii asigur\u0103 transparen\u021ba tranzac\u021biei \u0219i ofer\u0103 clientului toate detaliile necesare pentru luarea unei decizii.<\/p>\n<h2>Diferen\u021be fa\u021b\u0103 de factura fiscal\u0103<\/h2>\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Factura proforma<\/th>\n<th>Factura fiscal\u0103<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Reglementare<\/td>\n<td>Nu este reglementat\u0103 de Codul Fiscal; nu este document contabil<\/td>\n<td>Este un document oficial reglementat de Codul Fiscal, cu elemente obligatorii (num\u0103r, dat\u0103, denumire, TVA etc.)<\/td>\n<\/tr>\n<tr>\n<td>Momentul emiterii<\/td>\n<td>Se emite \u00eenainte de v\u00e2nzare\/plat\u0103 pentru a informa clientul<\/td>\n<td>Se emite la sau dup\u0103 v\u00e2nzare, ca justificativ al tranzac\u021biei<\/td>\n<\/tr>\n<tr>\n<td>Efect juridic<\/td>\n<td>Nu creeaz\u0103 obliga\u021bie de plat\u0103; clientul poate accepta sau refuza oferta<\/td>\n<td>Creeaz\u0103 obliga\u021bie legal\u0103 de plat\u0103 \u0219i permite colectarea \u0219i deducerea TVA<\/td>\n<\/tr>\n<tr>\n<td>\u00cenregistrare contabil\u0103<\/td>\n<td>Nu se \u00eenregistreaz\u0103 \u00een contabilitate<\/td>\n<td>Se \u00eenregistreaz\u0103 ca document justificativ<\/td>\n<\/tr>\n<tr>\n<td>TVA \u0219i impozit<\/td>\n<td>Nu genereaz\u0103 colectarea sau deducerea TVA \u0219i nu implic\u0103 plata impozitului pe venit<\/td>\n<td>Oblig\u0103 colectarea \u0219i deducerea TVA \u0219i plata impozitului<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Cum se \u00eentocme\u0219te \u0219i utilizeaz\u0103 o factur\u0103 proforma<\/h2>\n<p>Emiterea unei facturi proforma este simpl\u0103. Poate fi realizat\u0103 cu un software de facturare sau manual, respect\u00e2nd elementele de mai sus. Important este s\u0103 eviden\u021bia\u021bi c\u0103 este vorba de o proforma, pentru a evita confuzii cu factura fiscal\u0103. Dup\u0103 ce clientul accept\u0103 oferta \u0219i efectueaz\u0103 plata sau dup\u0103 livrarea bunurilor\/serviciilor, furnizorul trebuie s\u0103 emit\u0103 factura fiscal\u0103 final\u0103, care va fi \u00eenregistrat\u0103 \u00een contabilitate.<\/p>\n<p>\u00cen cadrul opera\u021biunilor interna\u021bionale, proforma poate fi \u00eenso\u021bit\u0103 de acte suplimentare pentru vam\u0103 sau banc\u0103. \u00cen rela\u021bia cu clien\u021bii interni, de regul\u0103 se trimite proforma \u00eempreun\u0103 cu termenii de plat\u0103, iar dup\u0103 \u00eencasarea avansului se emite factura fiscal\u0103.<\/p>\n<h2>Concluzie<\/h2>\n<p>Factura proforma este o practic\u0103 uzual\u0103 \u00een mediul de afaceri rom\u00e2nesc. De\u0219i nu are valoare fiscal\u0103 sau contabil\u0103, ea faciliteaz\u0103 comunicarea transparent\u0103 a pre\u021burilor \u0219i condi\u021biilor, ajut\u0103 la gestionarea fluxului de numerar prin \u00eencasarea avansurilor f\u0103r\u0103 a genera obliga\u021bii fiscale \u0219i reduce riscul pentru furnizori. Dup\u0103 acceptarea proformei, este obligatorie emiterea facturii fiscale finale, care st\u0103 la baza \u00eenregistr\u0103rii contabile \u0219i a colect\u0103rii TVA.<\/p>\n<h2>\u00centreb\u0103ri frecvente despre factura proforma<\/h2>\n<h3>1. Ce este o factur\u0103 proforma?<\/h3>\n<p>Factura proforma este un document informativ emis de v\u00e2nz\u0103tor \u00eenainte de livrarea bunurilor sau prestarea serviciilor. Ea prezint\u0103 detaliile \u0219i valoarea estimativ\u0103 a tranzac\u021biei, dar nu are valoare fiscal\u0103 \u0219i nu este \u00eenregistrat\u0103 \u00een contabilitate.<\/p>\n<h3>2. Este obligatoriu s\u0103 emi\u021bi o factur\u0103 proforma?<\/h3>\n<p>Nu. Emiterea unei proforme nu este prev\u0103zut\u0103 de legisla\u021bie; v\u00e2nz\u0103torul decide dac\u0103 dore\u0219te s\u0103 trimit\u0103 clientului un astfel de document. Este \u00eens\u0103 util\u0103 pentru a comunica pre\u021burile, a ob\u021bine avansuri \u0219i a evita emiterea prematur\u0103 a unei facturi fiscale.<\/p>\n<h3>3. Factura proforma include TVA?<\/h3>\n<p>Proforma poate s\u0103 arate separat baza de impozitare \u0219i cota de TVA pentru a informa clientul, \u00eens\u0103 aceast\u0103 tax\u0103 nu se colecteaz\u0103 p\u00e2n\u0103 la emiterea facturii fiscale finale. Din acest motiv, proforma nu genereaz\u0103 obliga\u021bii fiscale.<\/p>\n<h3>4. Ce se \u00eent\u00e2mpl\u0103 dup\u0103 ce clientul pl\u0103te\u0219te proforma?<\/h3>\n<p>Dup\u0103 ce clientul accept\u0103 condi\u021biile \u0219i achit\u0103 suma solicitat\u0103 (integral sau avans), v\u00e2nz\u0103torul trebuie s\u0103 emit\u0103 factura fiscal\u0103 final\u0103. Aceasta se \u00eenregistreaz\u0103 \u00een contabilitate \u0219i genereaz\u0103 colectarea TVA \u0219i plata impozitului pe venit.<\/p>\n<p><\/body><br \/>\n<\/html><\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Timpul estimat pentru citire: <\/span> <span class=\"rt-time\"> 4<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>Factura Proforma Factura Proforma Factura proforma este un document comercial prezentat de v\u00e2nz\u0103tor \u00eenainte de livrarea bunurilor sau prestarea serviciului. De\u0219i arat\u0103 ca o factur\u0103 final\u0103, include numele \u0219i adresa p\u0103r\u021bilor, descrierea m\u0103rfurilor\/serviciilor, pre\u021burile unitare \u0219i totale, TVA \u0219i termenul de plat\u0103, proforma nu are valoare contabil\u0103 \u0219i nu este \u00eenregistrat\u0103 \u00een eviden\u021bele contabile. Este doar o ofert\u0103 sau o […]<\/p>\n","protected":false},"author":9,"featured_media":4595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-4596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diverse"],"yoast_head":"\n<title>Factura proform\u0103: ce este, c\u00e2nd se folose\u0219te \u0219i cum se \u00eentocme\u0219te - Blogul 123Credit<\/title>\n<meta name=\"description\" content=\"Factura proform\u0103 este un document comercial folosit \u00eenainte de emiterea facturii fiscale. 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{"id":4596,"date":"2026-01-30T10:00:54","date_gmt":"2026-01-30T08:00:54","guid":{"rendered":"https:\/\/123credit.ro\/blog\/factura-proforma\/"},"modified":"2026-01-30T10:00:55","modified_gmt":"2026-01-30T08:00:55","slug":"factura-proforma","status":"publish","type":"post","link":"https:\/\/123credit.ro\/blog\/factura-proforma\/","title":{"rendered":"Factura proform\u0103: ce este, c\u00e2nd se folose\u0219te \u0219i cum se \u00eentocme\u0219te"},"content":{"rendered":"Timpul estimat pentru citire: <\/span> 4<\/span> minute<\/span><\/span>

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\n Factura Proforma<\/title><br \/>\n<\/head><br \/>\n<body><\/p>\n<h1>Factura Proforma<\/h1>\n<p>Factura proforma este un document comercial prezentat de v\u00e2nz\u0103tor \u00eenainte de livrarea bunurilor sau prestarea serviciului. De\u0219i arat\u0103 ca o factur\u0103 final\u0103, include numele \u0219i adresa p\u0103r\u021bilor, descrierea m\u0103rfurilor\/serviciilor, pre\u021burile unitare \u0219i totale, TVA \u0219i termenul de plat\u0103, proforma nu are valoare contabil\u0103 \u0219i nu este \u00eenregistrat\u0103 \u00een eviden\u021bele contabile. Este doar o ofert\u0103 sau o simulare a tranzac\u021biei, nu genereaz\u0103 obliga\u021bii fiscale pentru furnizor sau cump\u0103r\u0103tor \u0219i nu creeaz\u0103 o obliga\u021bie legal\u0103 de plat\u0103.<\/p>\n<h2>Ce este o factur\u0103 proforma?<\/h2>\n<p>Prin defini\u021bie, factura proforma este emis\u0103 \u00eenainte de v\u00e2nzare sau plat\u0103 pentru a informa clientul cu privire la valoarea estimativ\u0103 a tranzac\u021biei. Este folosit\u0103 \u00een special c\u00e2nd v\u00e2nz\u0103torul vrea s\u0103 comunice pre\u021bul \u0219i condi\u021biile, s\u0103 ob\u021bin\u0103 acordul clientului sau s\u0103 solicite un avans. Codul Fiscal nu reglementeaz\u0103 acest document, iar seriile \u0219i numerele pot fi stabilite liber de emitent. Spre deosebire de facturile fiscale, proforma nu creeaz\u0103 obliga\u021bii de plat\u0103 \u0219i nu poate fi folosit\u0103 ca document justificativ \u00een litigii. Clientul o poate accepta sau respinge, iar dup\u0103 plata avansului sau livrarea bunurilor\/serviciilor se emite factura fiscal\u0103 final\u0103.<\/p>\n<h2>De ce \u0219i c\u00e2nd se folose\u0219te?<\/h2>\n<p>Factura proforma este util\u0103 \u00een mai multe situa\u021bii:<\/p>\n<ul>\n<li><strong>Informarea clientului<\/strong>\n<p>Se utilizeaz\u0103 pentru a comunica pre\u021bul \u0219i condi\u021biile unei tranzac\u021bii, oferind clientului posibilitatea s\u0103 decid\u0103.<\/p>\n<\/li>\n<li><strong>\u00cencasarea \u00een avans<\/strong>\n<p>Se emite pentru a \u00eencasa un avans sau \u00eentreaga sum\u0103 \u00eenainte de livrarea produselor, mai ales \u00een lipsa unui contract. Astfel, furnizorul evit\u0103 riscul de a emite o factur\u0103 fiscal\u0103 pentru sume ne\u00eencasate.<\/p>\n<\/li>\n<li><strong>Evitarea colect\u0103rii TVA<\/strong>\n<p>\u00cen regimul normal de impozitare, emiterea unei facturi fiscale \u00eenainte de \u00eencasare oblig\u0103 colectarea \u0219i plata TVA; proforma prezint\u0103 suma f\u0103r\u0103 a genera obliga\u021bii fiscale p\u00e2n\u0103 la plat\u0103.<\/p>\n<\/li>\n<li><strong>Comer\u021b interna\u021bional<\/strong>\n<p>Este solicitat\u0103 \u00een tranzac\u021bii de export sau import, de exemplu pentru ob\u021binerea scrisorilor de credit sau la solicitarea autorit\u0103\u021bilor vamale.<\/p>\n<\/li>\n<li><strong>Rela\u021bii cu clien\u021bi noi<\/strong>\n<p>V\u00e2nz\u0103torii trimit proforme clien\u021bilor necunoscu\u021bi \u00eenainte de a emite factura fiscal\u0103 pentru a minimiza riscul de neplat\u0103 \u0219i de a evita plata impozitului pe venit pentru facturi ne\u00eencasate.<\/p>\n<\/li>\n<\/ul>\n<h2>Elemente recomandate \u00eentr-o factur\u0103 proforma<\/h2>\n<p>De\u0219i nu exist\u0103 cerin\u021be legale stricte, o factur\u0103 proforma bine \u00eentocmit\u0103 ar trebui s\u0103 includ\u0103:<\/p>\n<ul>\n<li>denumirea \u0219i datele de identificare ale v\u00e2nz\u0103torului \u0219i ale cump\u0103r\u0103torului (nume, adres\u0103, cod fiscal);<\/li>\n<li>descrierea bunurilor sau serviciilor, cantitatea \u0219i pre\u021bul unitar;<\/li>\n<li>valoarea total\u0103 estimat\u0103 \u0219i, op\u021bional, cota de TVA aplicat\u0103 \u0219i suma TVA, chiar dac\u0103 nu se colecteaz\u0103 la proforma;<\/li>\n<li>termenul sau condi\u021biile de plat\u0103 (avans, plat\u0103 integral\u0103) \u0219i datele bancare ale furnizorului;<\/li>\n<li>men\u021biunea clar\u0103 c\u0103 documentul este o \u201efactur\u0103 proforma\u201d \u0219i nu are valoare fiscal\u0103.<\/li>\n<\/ul>\n<p>Aceste informa\u021bii asigur\u0103 transparen\u021ba tranzac\u021biei \u0219i ofer\u0103 clientului toate detaliile necesare pentru luarea unei decizii.<\/p>\n<h2>Diferen\u021be fa\u021b\u0103 de factura fiscal\u0103<\/h2>\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Factura proforma<\/th>\n<th>Factura fiscal\u0103<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Reglementare<\/td>\n<td>Nu este reglementat\u0103 de Codul Fiscal; nu este document contabil<\/td>\n<td>Este un document oficial reglementat de Codul Fiscal, cu elemente obligatorii (num\u0103r, dat\u0103, denumire, TVA etc.)<\/td>\n<\/tr>\n<tr>\n<td>Momentul emiterii<\/td>\n<td>Se emite \u00eenainte de v\u00e2nzare\/plat\u0103 pentru a informa clientul<\/td>\n<td>Se emite la sau dup\u0103 v\u00e2nzare, ca justificativ al tranzac\u021biei<\/td>\n<\/tr>\n<tr>\n<td>Efect juridic<\/td>\n<td>Nu creeaz\u0103 obliga\u021bie de plat\u0103; clientul poate accepta sau refuza oferta<\/td>\n<td>Creeaz\u0103 obliga\u021bie legal\u0103 de plat\u0103 \u0219i permite colectarea \u0219i deducerea TVA<\/td>\n<\/tr>\n<tr>\n<td>\u00cenregistrare contabil\u0103<\/td>\n<td>Nu se \u00eenregistreaz\u0103 \u00een contabilitate<\/td>\n<td>Se \u00eenregistreaz\u0103 ca document justificativ<\/td>\n<\/tr>\n<tr>\n<td>TVA \u0219i impozit<\/td>\n<td>Nu genereaz\u0103 colectarea sau deducerea TVA \u0219i nu implic\u0103 plata impozitului pe venit<\/td>\n<td>Oblig\u0103 colectarea \u0219i deducerea TVA \u0219i plata impozitului<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Cum se \u00eentocme\u0219te \u0219i utilizeaz\u0103 o factur\u0103 proforma<\/h2>\n<p>Emiterea unei facturi proforma este simpl\u0103. Poate fi realizat\u0103 cu un software de facturare sau manual, respect\u00e2nd elementele de mai sus. Important este s\u0103 eviden\u021bia\u021bi c\u0103 este vorba de o proforma, pentru a evita confuzii cu factura fiscal\u0103. Dup\u0103 ce clientul accept\u0103 oferta \u0219i efectueaz\u0103 plata sau dup\u0103 livrarea bunurilor\/serviciilor, furnizorul trebuie s\u0103 emit\u0103 factura fiscal\u0103 final\u0103, care va fi \u00eenregistrat\u0103 \u00een contabilitate.<\/p>\n<p>\u00cen cadrul opera\u021biunilor interna\u021bionale, proforma poate fi \u00eenso\u021bit\u0103 de acte suplimentare pentru vam\u0103 sau banc\u0103. \u00cen rela\u021bia cu clien\u021bii interni, de regul\u0103 se trimite proforma \u00eempreun\u0103 cu termenii de plat\u0103, iar dup\u0103 \u00eencasarea avansului se emite factura fiscal\u0103.<\/p>\n<h2>Concluzie<\/h2>\n<p>Factura proforma este o practic\u0103 uzual\u0103 \u00een mediul de afaceri rom\u00e2nesc. De\u0219i nu are valoare fiscal\u0103 sau contabil\u0103, ea faciliteaz\u0103 comunicarea transparent\u0103 a pre\u021burilor \u0219i condi\u021biilor, ajut\u0103 la gestionarea fluxului de numerar prin \u00eencasarea avansurilor f\u0103r\u0103 a genera obliga\u021bii fiscale \u0219i reduce riscul pentru furnizori. Dup\u0103 acceptarea proformei, este obligatorie emiterea facturii fiscale finale, care st\u0103 la baza \u00eenregistr\u0103rii contabile \u0219i a colect\u0103rii TVA.<\/p>\n<h2>\u00centreb\u0103ri frecvente despre factura proforma<\/h2>\n<h3>1. Ce este o factur\u0103 proforma?<\/h3>\n<p>Factura proforma este un document informativ emis de v\u00e2nz\u0103tor \u00eenainte de livrarea bunurilor sau prestarea serviciilor. Ea prezint\u0103 detaliile \u0219i valoarea estimativ\u0103 a tranzac\u021biei, dar nu are valoare fiscal\u0103 \u0219i nu este \u00eenregistrat\u0103 \u00een contabilitate.<\/p>\n<h3>2. Este obligatoriu s\u0103 emi\u021bi o factur\u0103 proforma?<\/h3>\n<p>Nu. Emiterea unei proforme nu este prev\u0103zut\u0103 de legisla\u021bie; v\u00e2nz\u0103torul decide dac\u0103 dore\u0219te s\u0103 trimit\u0103 clientului un astfel de document. Este \u00eens\u0103 util\u0103 pentru a comunica pre\u021burile, a ob\u021bine avansuri \u0219i a evita emiterea prematur\u0103 a unei facturi fiscale.<\/p>\n<h3>3. Factura proforma include TVA?<\/h3>\n<p>Proforma poate s\u0103 arate separat baza de impozitare \u0219i cota de TVA pentru a informa clientul, \u00eens\u0103 aceast\u0103 tax\u0103 nu se colecteaz\u0103 p\u00e2n\u0103 la emiterea facturii fiscale finale. Din acest motiv, proforma nu genereaz\u0103 obliga\u021bii fiscale.<\/p>\n<h3>4. Ce se \u00eent\u00e2mpl\u0103 dup\u0103 ce clientul pl\u0103te\u0219te proforma?<\/h3>\n<p>Dup\u0103 ce clientul accept\u0103 condi\u021biile \u0219i achit\u0103 suma solicitat\u0103 (integral sau avans), v\u00e2nz\u0103torul trebuie s\u0103 emit\u0103 factura fiscal\u0103 final\u0103. Aceasta se \u00eenregistreaz\u0103 \u00een contabilitate \u0219i genereaz\u0103 colectarea TVA \u0219i plata impozitului pe venit.<\/p>\n<p><\/body><br \/>\n<\/html><\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Timpul estimat pentru citire: <\/span> <span class=\"rt-time\"> 4<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>Factura Proforma Factura Proforma Factura proforma este un document comercial prezentat de v\u00e2nz\u0103tor \u00eenainte de livrarea bunurilor sau prestarea serviciului. De\u0219i arat\u0103 ca o factur\u0103 final\u0103, include numele \u0219i adresa p\u0103r\u021bilor, descrierea m\u0103rfurilor\/serviciilor, pre\u021burile unitare \u0219i totale, TVA \u0219i termenul de plat\u0103, proforma nu are valoare contabil\u0103 \u0219i nu este \u00eenregistrat\u0103 \u00een eviden\u021bele contabile. Este doar o ofert\u0103 sau o […]<\/p>\n","protected":false},"author":9,"featured_media":4595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-4596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diverse"],"yoast_head":"\n<title>Factura proform\u0103: ce este, c\u00e2nd se folose\u0219te \u0219i cum se \u00eentocme\u0219te - Blogul 123Credit<\/title>\n<meta name=\"description\" content=\"Factura proform\u0103 este un document comercial folosit \u00eenainte de emiterea facturii fiscale. 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