{"id":232,"date":"2013-10-21T12:32:09","date_gmt":"2013-10-21T12:32:09","guid":{"rendered":"http:\/\/blog.webinvoice.ro\/?p=232"},"modified":"2015-04-16T14:56:56","modified_gmt":"2015-04-16T14:56:56","slug":"tu-ce-alegi-pfa-sau-srl","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2013\/10\/tu-ce-alegi-pfa-sau-srl\/","title":{"rendered":"Tu ce alegi, PFA sau SRL?"},"content":{"rendered":"

Pentru cei care sunt la inceput de drum, alegerea unei forme juridice poate genera multe semne de intrebare. Pentru a va raspunde la cateva intrebari, am pus in balanta pentru dumneavoastra, o comparatie intre principalele avantaje si dezavantaje dintre un PFA si un SRL.
\n<\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n
<\/td>\n\n

Avantaje<\/h4>\n<\/td>\n

\n

Dezavantaje<\/h4>\n<\/td>\n<\/tr>\n

\n

PFA<\/h4>\n<\/td>\n

\n
    \n
  • Costurile de infiintare sunt mai mici si nu se cere depunerea unui capital social<\/li>\n
  • Evidenta contabila se poate tine in partida simpla<\/li>\n
  • Se poate dispune oricand de disponibilitatile banesti<\/li>\n
  • Fiscalitate redusa(numar mic de declaratii)<\/li>\n
  • Impozit de 16% pe venitul net<\/li>\n
  • Procesul de desfiintare este mai simplu<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • In fata creditorilor raspunde cu patrimoniul propriu<\/li>\n
  • Este nevoie de studii si de o calificare pentru a deveni persoana fizica autorizata<\/li>\n
  • Numar restrans de coduri CAEN, acestea fiind strict pe specializarea avuta de intreprinzator<\/li>\n
  • Nu poate participa la licitatii publice<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

SRL<\/h4>\n<\/td>\n

\n
    \n
  • In fata creditorilor raspunde cu patrimoniul firmei<\/li>\n
  • Nu se cere dovada calificarii, cu exceptia cazurilor in care activitatea desfasurata este reglementata prin legi speciale<\/li>\n
  • Poate avea in obiectul de activitate cate coduri CAEN doreste<\/li>\n
  • Poate participa la licitatii publice sau private<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Costurile de infiintare sunt mai mari iar capitalul social minim depus este de 200 lei<\/li>\n
  • Evidenta contabila se tine in partida dubla si este obligatorie existenta unui contabil angajat sau a unui contract de prestari servicii cu o firma de contabilitate<\/li>\n
  • Nu poate dispune oricand de disponibilitatile banesti<\/li>\n
  • Fiscalitate complexa(numar mare de declaratii)<\/li>\n
  • Impozit pe venit sau profit dar si pe dividente<\/li>\n
  • Procesul de desfiintare este mai complicat<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Cateva observatii in plus:<\/p>\n

    – PFA va depune trimestrial la ANAF o declaratie de anticipare a veniturilor, in baza careia se va plati impozitul de 16% . ANAF va ajusta impozitul anual de plata in functie de venitul net din anul precedent.<\/p>\n

    – PFA va detine obligatoriu un jurnal de incasari si plati, registru inventar, registru unic de control, chitantier si facturier.<\/p>\n

    – Intreprinzatorii PFA vor plati si ei contributii la pensie si contributii sociale.<\/p>\n

    – Un PFA poate avea un numar nelimitat de salariati la fel ca si un SRL.<\/p>\n

    Inainte de a lua o decizie finala va sfatuim sa cititi si:<\/p>\n

    – Legea 31\/1990 – respectiv Legea societatilor comerciale cu modificarile si completarile ulterioare<\/p>\n

    – OUG 44\/2008 \u2013 pentru PFA, legile speciale pentru experti contabili (OG 65\/1994), avocati (Legea 51\/1995 cu modificarile si completarile ulterioare), medici, arhitecti (Legea 184\/2001 cu modificarile si completarile ulterioare), auditori, evaluatori, precum si alte profesii liberale.<\/p>\n

    Speram sa luati cea mai buna decizie si va dorim mult succes!<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Pentru cei care sunt la inceput de drum, alegerea unei forme juridice poate genera multe semne de intrebare. Pentru a va raspunde la cateva intrebari, am pus in balanta pentru dumneavoastra, o comparatie intre principalele avantaje si dezavantaje dintre un PFA si un SRL.<\/p>\n","protected":false},"author":2,"featured_media":472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,6,2],"tags":[12,13,37,63,64,65,82,85],"yoast_head":"\nTu ce alegi, PFA sau SRL? - webinvoice<\/title>\n<meta name=\"description\" content=\"Am pus in balanta pentru dumneavoastra, o comparatie intre principalele avantaje si dezavantaje dintre un PFA si un SRL. 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