{"id":87193,"date":"2026-10-23T16:25:08","date_gmt":"2026-10-23T14:25:08","guid":{"rendered":"https:\/\/euro-tax.com\/?p=87193"},"modified":"2026-10-23T16:25:10","modified_gmt":"2026-10-23T14:25:10","slug":"z017-plecare-din-romania","status":"publish","type":"post","link":"https:\/\/euro-tax.com\/ro\/blog\/z017-plecare-din-romania\/","title":{"rendered":"A\u021bi plecat la munc\u0103 \u00een str\u0103in\u0103tate? Mai trebuie s\u0103 anun\u021ba\u021bi ANAF?"},"content":{"rendered":"<div class=\"mceContentBody mceFrontEnd\">\n    \n      <section id=\"simple-text-block_9523fa0e8b77414d9e8c3aaf41f9344d\" class=\"simple-text lozad\">\n        <div class=\"container\" id=\"\">\n          <div class=\"row\">\n                          <div class=\"content\">\n                <h2>Dac\u0103 a\u021bi plecat la munc\u0103 \u00een str\u0103in\u0103tate, unde trebuie s\u0103 pl\u0103ti\u021bi impozit?<\/h2>\n<p>Dac\u0103 a\u021bi plecat sezonier la cules de c\u0103p\u0219uni sau sparanghel, lucra\u021bi \u00eentr-o ser\u0103, \u00eentr-un depozit, pe un \u0219antier ori \u00een domeniul hotelier, este firesc s\u0103 v\u0103 \u00eentreba\u021bi dac\u0103 trebuie s\u0103 anun\u021ba\u021bi ANAF \u0219i dac\u0103 mai ave\u021bi impozite de pl\u0103tit \u00een Rom\u00e2nia.<\/p>\n<p>R\u0103spunsul depinde de situa\u021bia dumneavoastr\u0103. Conteaz\u0103 unde locui\u021bi, c\u00e2t timp sta\u021bi \u00een fiecare \u021bar\u0103, unde v\u0103 afla\u021bi familia \u0219i unde v\u0103 desf\u0103\u0219ura\u021bi activitatea. De aceea, simplul fapt c\u0103 lucra\u021bi \u00een str\u0103in\u0103tate sau c\u0103 angajatorul v\u0103 re\u021bine impozitul din salariu nu l\u0103mure\u0219te \u00eentotdeauna toate obliga\u021biile fiscale din Rom\u00e2nia.<\/p>\n<p>Unul dintre documentele folosite pentru clarificarea plec\u0103rii este formularul Z017, numit \u201eChestionar pentru stabilirea reziden\u021bei fiscale a persoanei fizice la plecarea din Rom\u00e2nia\u201d.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-87206\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate.png\" alt=\"Persoan\u0103 care se preg\u0103te\u0219te s\u0103 plece la munc\u0103 \u00een str\u0103in\u0103tate\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/plecare-la-munca-in-strainatate-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<h2>Ce \u00eenseamn\u0103 reziden\u021ba fiscal\u0103, pe \u00een\u021belesul tuturor<\/h2>\n<p>Reziden\u021ba fiscal\u0103 arat\u0103 statul \u00een care sunte\u021bi considerat contribuabil. \u00cen func\u021bie de situa\u021bie, acel stat poate avea dreptul s\u0103 impoziteze veniturile dumneavoastr\u0103.<\/p>\n<p>Termenul \u201ereziden\u021b\u0103 fiscal\u0103\u201d nu \u00eenseamn\u0103 doar \u021bara \u00een care ave\u021bi o adres\u0103 \u0219i nici nu este acela\u0219i lucru cu cet\u0103\u021benia. De exemplu, faptul c\u0103 sunte\u021bi cet\u0103\u021bean rom\u00e2n nu \u00eenseamn\u0103 automat c\u0103 trebuie s\u0103 pl\u0103ti\u021bi impozit \u00een Rom\u00e2nia pentru toate veniturile. \u00cen acela\u0219i timp, mutarea \u00eentr-un alt stat nu \u00eenseamn\u0103 automat c\u0103 Rom\u00e2nia nu v\u0103 mai consider\u0103 contribuabil aici.<\/p>\n<p>Autorit\u0103\u021bile analizeaz\u0103 mai multe informa\u021bii, nu doar locul \u00een care a\u021bi lucrat sau num\u0103rul de zile petrecute \u00een str\u0103in\u0103tate. Dac\u0103 dori\u021bi s\u0103 afla\u021bi cum stabile\u0219te ANAF unde ave\u021bi reziden\u021ba fiscal\u0103, consulta\u021bi <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_rezidenta_2023.pdf\">ghidul ANAF privind reziden\u021ba fiscal\u0103 a persoanelor fizice<\/a><\/p>\n<h2>Cum poate stabili ANAF unde locui\u021bi \u00een fapt<\/h2>\n<p>Printre elementele care pot fi analizate se afl\u0103:<\/p>\n<ul>\n<li>domiciliul;<\/li>\n<li>existen\u021ba unei locuin\u021be pe care o pute\u021bi folosi \u00een Rom\u00e2nia sau \u00een str\u0103in\u0103tate;<\/li>\n<li>locul \u00een care locuie\u0219te familia dumneavoastr\u0103;<\/li>\n<li>statul \u00een care lucra\u021bi sau desf\u0103\u0219ura\u021bi o activitate;<\/li>\n<li>timpul petrecut \u00een Rom\u00e2nia \u0219i \u00een cel\u0103lalt stat;<\/li>\n<li>alte leg\u0103turi personale sau economice relevante.<\/li>\n<\/ul>\n<p>De exemplu, dac\u0103 a\u021bi plecat la munc\u0103 \u00een Germania, locui\u021bi acolo \u0219i v-a\u021bi mutat \u00eempreun\u0103 cu familia, aceste informa\u021bii pot sus\u021bine ideea c\u0103 via\u021ba dumneavoastr\u0103 s-a mutat \u00een Germania. Dac\u0103, \u00een schimb, lucra\u021bi temporar \u00een str\u0103in\u0103tate, dar familia \u0219i locuin\u021ba dumneavoastr\u0103 r\u0103m\u00e2n \u00een Rom\u00e2nia, situa\u021bia poate necesita o analiz\u0103 mai atent\u0103.<\/p>\n<p>Pragul de <strong>183 de zile<\/strong> este important, dar nu este singurul criteriu. ANAF poate analiza \u0219i domiciliul, locuin\u021ba permanent\u0103 \u0219i locul unde sunt mai apropiate rela\u021biile personale \u0219i economice.<\/p>\n<h2>Ce \u00eenseamn\u0103 \u201ecentrul intereselor vitale\u201d<\/h2>\n<p>Expresia se refer\u0103, \u00eentr-un limbaj simplu, la statul de care sunte\u021bi mai legat prin via\u021ba personal\u0103 \u0219i economic\u0103.<\/p>\n<p>Pot conta, de exemplu, locul \u00een care locuiesc so\u021bul, copiii sau persoanele aflate \u00een \u00eentre\u021binerea dumneavoastr\u0103, dar \u0219i locul de munc\u0103, propriet\u0103\u021bile sau activitatea economic\u0103. De aceea, dou\u0103 persoane care au plecat \u00een aceea\u0219i \u021bar\u0103 pentru acela\u0219i tip de munc\u0103 pot avea situa\u021bii fiscale diferite.<\/p>\n<p>P\u0103strarea unei locuin\u021be \u00een Rom\u00e2nia nu decide singur\u0103 unde sunte\u021bi rezident fiscal. Nici mutarea \u00eentr-o locuin\u021b\u0103 \u00eenchiriat\u0103 \u00een str\u0103in\u0103tate nu este suficient\u0103, luat\u0103 separat. ANAF analizeaz\u0103 toate \u00eemprejur\u0103rile \u0219i documentele prezentate.<\/p>\n<h2>C\u00e2nd trebuie s\u0103 depune\u021bi formularul Z017<\/h2>\n<p>Potrivit ghidului ANAF, formularul Z017 trebuie completat de persoanele care pleac\u0103 din Rom\u00e2nia pentru una sau mai multe perioade de \u0219edere \u00een str\u0103in\u0103tate care dep\u0103\u0219esc, cumulat, 183 de zile \u00eentr-un interval de 12 luni consecutive. Formularul trebuie depus, \u00een principiu, cu 30 de zile \u00eenainte de plecare. Exist\u0103 excep\u021bii, inclusiv pentru cet\u0103\u021benii rom\u00e2ni care lucreaz\u0103 \u00een str\u0103in\u0103tate ca func\u021bionari sau angaja\u021bi ai statului rom\u00e2n.<\/p>\n<p>Chestionarul poate fi desc\u0103rcat de pe <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/Z017.html\">pagina formularului Z017 de pe site-ul ANAF<\/a>. \u00cel pute\u021bi depune prin Spa\u021biul Privat Virtual, prin portalul e-guvernare, la registratura organului fiscal competent sau prin po\u0219t\u0103, cu confirmare de primire.<\/p>\n<p>Dac\u0103 a\u021bi plecat deja \u0219i nu a\u021bi depus formularul, acesta poate fi transmis \u0219i ulterior. \u00cen func\u021bie de situa\u021bie, ANAF poate cere documente suplimentare pentru a putea analiza perioada plec\u0103rii \u0219i statutul fiscal.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-87215\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf.png\" alt=\"Documente preg\u0103tite pentru anun\u021barea plec\u0103rii din Rom\u00e2nia la ANAF\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/documente-formular-z017-anaf-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<h2>Ce documente pute\u021bi ata\u0219a la formular<\/h2>\n<p>Formularul ofer\u0103 ANAF informa\u021bii despre situa\u021bia dumneavoastr\u0103. Documentele anexate ajut\u0103 la sus\u021binerea acestor informa\u021bii.<\/p>\n<p>\u00cen func\u021bie de caz, pot fi utile:<\/p>\n<ul>\n<li>certificatul de reziden\u021b\u0103 fiscal\u0103 emis de statul \u00een care locui\u021bi;<\/li>\n<li>documente privind locuin\u021ba din str\u0103in\u0103tate;<\/li>\n<li>contractul de munc\u0103 sau alte dovezi ale activit\u0103\u021bii desf\u0103\u0219urate acolo;<\/li>\n<li>documente care arat\u0103 c\u0103 familia s-a mutat \u00eempreun\u0103 cu dumneavoastr\u0103;<\/li>\n<li>alte documente relevante pentru situa\u021bia personal\u0103 \u0219i economic\u0103.<\/li>\n<\/ul>\n<p>Certificatul de reziden\u021b\u0103 fiscal\u0103 este emis de autoritatea competent\u0103 din statul respectiv \u0219i arat\u0103 perioada pentru care acel stat v\u0103 consider\u0103 rezident fiscal. Dac\u0103 documentul este \u00eentr-o limb\u0103 str\u0103in\u0103, ANAF poate solicita traducerea lui \u00een limba rom\u00e2n\u0103. Ghidul ANAF precizeaz\u0103 c\u0103 documentul este valabil pentru anul sau anii pentru care a fost emis.<\/p>\n<p>Nu toate documentele sunt necesare \u00een fiecare caz. Este important ca actele depuse s\u0103 corespund\u0103 informa\u021biilor din formular \u0219i s\u0103 explice situa\u021bia dumneavoastr\u0103 real\u0103.<\/p>\n<p>&nbsp;<\/p>\n<h2>Ce se \u00eent\u00e2mpl\u0103 dup\u0103 ce depune\u021bi Z017<\/h2>\n<p>ANAF analizeaz\u0103 chestionarul \u00eempreun\u0103 cu documentele anexate. Apoi v\u0103 transmite o notificare prin care comunic\u0103 rezultatul analizei \u0219i situa\u021bia obliga\u021biilor fiscale din Rom\u00e2nia.<\/p>\n<p>Depunerea Z017 nu schimb\u0103 automat statutul fiscal. Formularul \u00eei ofer\u0103 ANAF informa\u021biile necesare pentru analiz\u0103, dar autoritatea fiscal\u0103 este cea care stabile\u0219te concluzia pe baza criteriilor \u0219i documentelor prezentate.<\/p>\n<p>Dac\u0103 primi\u021bi o notificare, citi\u021bi cu aten\u021bie ce a stabilit ANAF \u0219i dac\u0103 vi se cer ac\u021biuni sau documente suplimentare. P\u0103stra\u021bi notificarea \u0219i dovada depunerii formularului.<\/p>\n<h2>Trebuie s\u0103 depune\u021bi formularul \u00een fiecare an?<\/h2>\n<p>\u00cen mod obi\u0219nuit, Z017 se depune o singur\u0103 dat\u0103 pentru a informa ANAF despre plecare \u0219i pentru a permite analizarea situa\u021biei. Nu este o declara\u021bie anual\u0103 de venit.<\/p>\n<p>Certificatul de reziden\u021b\u0103 fiscal\u0103 este un document separat. Dac\u0103 certificatul este valabil doar pentru un anumit an, este posibil s\u0103 ave\u021bi nevoie de unul nou pentru un an ulterior, de exemplu pentru aplicarea unei conven\u021bii fiscale. Ob\u021binerea unui certificat nou nu \u00eenseamn\u0103 automat c\u0103 trebuie s\u0103 depune\u021bi din nou Z017.<\/p>\n<p>Dac\u0103 se schimb\u0103 situa\u021bia declarat\u0103 sau ob\u021bine\u021bi documente care nu au fost prezentate ini\u021bial, pute\u021bi solicita reanalizarea. De exemplu, dac\u0103 nu avea\u021bi certificatul de reziden\u021b\u0103 fiscal\u0103 la prima depunere, \u00eel pute\u021bi transmite ulterior \u00eempreun\u0103 cu informa\u021biile actualizate. ANAF poate emite o notificare nou\u0103 \u0219i o poate anula pe cea anterioar\u0103.<\/p>\n<h2>Dac\u0103 a\u021bi plecat din Rom\u00e2nia \u00eenainte de 2012<\/h2>\n<p>Obliga\u021bia de depunere a chestionarelor de reziden\u021b\u0103 fiscal\u0103 a \u00eenceput odat\u0103 cu intrarea \u00een vigoare a Ordinului nr. 74\/2012. Prin urmare, persoanele care au plecat \u00eenainte de acel moment nu aveau obliga\u021bia de a depune formularul la data plec\u0103rii. Ghidul ANAF confirm\u0103 c\u0103 obliga\u021bia de depunere a chestionarelor a \u00eenceput \u00een 2012.<\/p>\n<p>\u00cen r\u0103spunsurile ANAF men\u021bionate \u00een materialele consultate, persoanele plecate \u00eenainte de 2012, care nu mai aveau domiciliul sau reziden\u021ba fiscal\u0103 \u00een Rom\u00e2nia, nu aveau obliga\u021bia depunerii chestionarului. Dac\u0103 a\u021bi plecat \u00eenainte de 2012, dar nu \u0219ti\u021bi cum figureaz\u0103 situa\u021bia dumneavoastr\u0103 \u00een eviden\u021bele ANAF, pute\u021bi solicita clarificarea acesteia. \u00cen func\u021bie de situa\u021bie, transmiterea formularului \u0219i a documentelor justificative poate ajuta la actualizarea informa\u021biilor.<\/p>\n<p>Lipsa unui formular depus \u00eenainte de 2012 nu \u00eenseamn\u0103 automat c\u0103 ave\u021bi impozite de pl\u0103tit \u00een Rom\u00e2nia. Totu\u0219i, dac\u0103 ANAF nu a primit documente despre plecare, eviden\u021bele sale pot s\u0103 nu reflecte situa\u021bia dumneavoastr\u0103 actual\u0103. De aceea, este util s\u0103 p\u0103stra\u021bi documentele care arat\u0103 c\u00e2nd a\u021bi plecat \u0219i unde a\u021bi locuit \u0219i lucrat ulterior.<\/p>\n<h3>Dac\u0103 Rom\u00e2nia v\u0103 consider\u0103 \u00een continuare contribuabil rezident<\/h3>\n<p>\u00cen anumite situa\u021bii, Rom\u00e2nia poate impozita venituri ob\u021binute at\u00e2t \u00een \u021bar\u0103, c\u00e2t \u0219i \u00een str\u0103in\u0103tate. Pot intra aici, \u00een func\u021bie de caz, venituri din salarii, activit\u0103\u021bi independente, chirii, dividende, dob\u00e2nzi, pensii sau alte surse prev\u0103zute de lege.<\/p>\n<p>Asta nu \u00eenseamn\u0103 c\u0103 orice sum\u0103 primit\u0103 \u00een str\u0103in\u0103tate este automat impozitat\u0103 \u00eenc\u0103 o dat\u0103 \u00een Rom\u00e2nia. Trebuie verificat dac\u0103 venitul este impozabil aici, dac\u0103 exista obliga\u021bia de declarare \u0219i ce prevede conven\u021bia dintre Rom\u00e2nia \u0219i statul \u00een care a\u021bi lucrat.<\/p>\n<p>Exist\u0103 \u0219i reguli speciale pentru persoanele cu domiciliul \u00een Rom\u00e2nia care \u00ee\u0219i schimb\u0103 reziden\u021ba \u00eentr-un stat cu care Rom\u00e2nia nu are conven\u021bie de evitare a dublei impuneri. Pentru anumite situa\u021bii, Codul fiscal prevede continuarea impozit\u0103rii veniturilor din orice surs\u0103 \u00een anul schimb\u0103rii reziden\u021bei \u0219i \u00een urm\u0103torii trei ani calendaristici. Aplicarea acestei reguli trebuie verificat\u0103 \u00een func\u021bie de statul \u00een care v-a\u021bi mutat \u0219i de situa\u021bia dumneavoastr\u0103.<\/p>\n<h3>Dac\u0103 sunte\u021bi nerezident \u00een Rom\u00e2nia<\/h3>\n<p>Nereziden\u021ba nu \u00eenseamn\u0103 c\u0103 nu mai pute\u021bi avea nicio obliga\u021bie fiscal\u0103 \u00een Rom\u00e2nia. Statul rom\u00e2n poate impozita anumite venituri legate de Rom\u00e2nia, chiar dac\u0103 locui\u021bi \u00een alt\u0103 \u021bar\u0103.<\/p>\n<p>De exemplu, pot exista obliga\u021bii fiscale pentru veniturile ob\u021binute din \u00eenchirierea unui apartament aflat \u00een Rom\u00e2nia, pentru dividende pl\u0103tite de o societate rom\u00e2neasc\u0103 sau pentru activit\u0103\u021bi desf\u0103\u0219urate pe teritoriul Rom\u00e2niei. Conven\u021bia fiscal\u0103 dintre Rom\u00e2nia \u0219i statul \u00een care locui\u021bi poate influen\u021ba impozitul datorat.<\/p>\n<h2>Cum se evit\u0103 plata impozitului de dou\u0103 ori pentru acela\u0219i venit<\/h2>\n<p>Dac\u0103 a\u021bi pl\u0103tit impozit \u00een statul \u00een care a\u021bi lucrat, iar venitul trebuie declarat \u0219i \u00een Rom\u00e2nia, conven\u021bia fiscal\u0103 dintre cele dou\u0103 state poate stabili cum se evit\u0103 dubla impunere.<\/p>\n<p>\u00cen unele situa\u021bii se folose\u0219te metoda creditului fiscal. Asta \u00eenseamn\u0103 c\u0103 impozitul pl\u0103tit \u00een str\u0103in\u0103tate poate fi luat \u00een calcul la stabilirea sumei datorate \u00een Rom\u00e2nia, \u00een limitele prev\u0103zute de lege \u0219i de conven\u021bie. Dac\u0103 suma recunoscut\u0103 din str\u0103in\u0103tate este mai mic\u0103 dec\u00e2t impozitul calculat \u00een Rom\u00e2nia, poate r\u0103m\u00e2ne o diferen\u021b\u0103 de plat\u0103.<\/p>\n<p>De aceea, p\u0103stra\u021bi documentele care arat\u0103 venitul ob\u021binut \u0219i impozitul re\u021binut sau pl\u0103tit \u00een str\u0103in\u0103tate. Pentru aplicarea regulilor corecte, pot fi necesare \u0219i certificatul de reziden\u021b\u0103 fiscal\u0103 sau alte documente emise de autorit\u0103\u021bile statului respectiv.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-87219\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate.png\" alt=\"Persoan\u0103 care verific\u0103 o notificare dup\u0103 plecarea la munc\u0103 \u00een str\u0103in\u0103tate\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/10\/notificare-anaf-plecare-strainatate-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<h2>C\u00e2nd poate fi necesar\u0103 Declara\u021bia unic\u0103 D212<\/h2>\n<p>Z017 \u0219i D212 au roluri diferite:<\/p>\n<ul>\n<li><strong>Z017<\/strong> informeaz\u0103 ANAF despre plecare \u0219i ajut\u0103 la clarificarea situa\u021biei fiscale;<\/li>\n<li><strong>D212<\/strong> este folosit\u0103 pentru declararea anumitor venituri \u0219i, dup\u0103 caz, a contribu\u021biilor sociale datorate.<\/li>\n<\/ul>\n<p>Dac\u0103 a\u021bi ob\u021binut venituri din str\u0103in\u0103tate sau venituri \u00een Rom\u00e2nia pentru care impozitul nu a fost re\u021binut la surs\u0103, poate exista obliga\u021bia depunerii D212. Obliga\u021bia depinde de tipul venitului, statutul fiscal, regulile aplicabile \u0219i conven\u021bia dintre state. Nu orice persoan\u0103 care depune Z017 trebuie s\u0103 depun\u0103 \u0219i D212.<\/p>\n<p>Dac\u0103 primi\u021bi o notificare de la ANAF, aceasta poate solicita depunerea unei declara\u021bii, transmiterea unor documente sau clarificarea unor venituri. Citi\u021bi documentul integral \u0219i verifica\u021bi termenul de r\u0103spuns. Noi v\u0103 explic\u0103m \u0219i <a href=\"https:\/\/euro-tax.com\/ro\/blog\/decizie-impunere-din-oficiu-anaf\/\">ce se poate \u00eent\u00e2mpla c\u00e2nd primi\u021bi o decizie de impunere din oficiu de la ANAF<\/a>.<\/p>\n<h2>Impozitul pe venit \u0219i contribu\u021biile sociale sunt lucruri diferite<\/h2>\n<p>Impozitul pe venit, CAS \u0219i CASS sunt obliga\u021bii distincte:<\/p>\n<ul>\n<li><strong>impozitul pe venit<\/strong> se calculeaz\u0103 \u00een func\u021bie de tipul venitului \u0219i de regulile fiscale aplicabile;<\/li>\n<li><strong>CAS<\/strong> este contribu\u021bia de asigur\u0103ri sociale, legat\u0103 de pensie;<\/li>\n<li><strong>CASS<\/strong> este contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate.<\/li>\n<\/ul>\n<p>Faptul c\u0103 un venit este impozitat nu \u00eenseamn\u0103 automat c\u0103 datora\u021bi \u0219i CAS sau CASS pentru el. Contribu\u021biile pot depinde de categoria \u0219i valoarea veniturilor, de plafoanele aplicabile \u00een anul respectiv \u0219i de situa\u021bia dumneavoastr\u0103 de asigurat.<\/p>\n<p>Dac\u0103 sunte\u021bi asigurat \u00een alt stat, este posibil s\u0103 existe reguli europene sau acorduri \u00eentre state care influen\u021beaz\u0103 plata contribu\u021biei de s\u0103n\u0103tate \u00een Rom\u00e2nia. Statutul fiscal \u0219i asigurarea medical\u0103 trebuie verificate separat.<\/p>\n<h2>Ce risca\u021bi dac\u0103 nu r\u0103spunde\u021bi unei notific\u0103ri ANAF<\/h2>\n<p>O notificare ANAF poate include un termen p\u00e2n\u0103 la care trebuie s\u0103 r\u0103spunde\u021bi sau s\u0103 transmite\u021bi documente. Dac\u0103 nu r\u0103spunde\u021bi, autoritatea poate lua o decizie pe baza informa\u021biilor pe care le de\u021bine deja. \u00cen func\u021bie de situa\u021bie, pot ap\u0103rea obliga\u021bii de plat\u0103, dob\u00e2nzi, penalit\u0103\u021bi sau alte consecin\u021be fiscale.<\/p>\n<p>Ghidul ANAF prevede sanc\u021biuni pentru nedepunerea \u00een termen a chestionarelor de reziden\u021b\u0103 \u00een cazurile \u00een care formularul era obligatoriu. De aceea, dac\u0103 primi\u021bi o notificare, nu o ignora\u021bi: verifica\u021bi ce vi se cere \u0219i cere\u021bi ajutor dac\u0103 nu \u00een\u021belege\u021bi documentul.<\/p>\n<h2>Cum v\u0103 poate ajuta Euro-Tax<\/h2>\n<p>Dac\u0103 nu \u0219ti\u021bi ce \u00eenseamn\u0103 notificarea primit\u0103 sau ce documente s\u0103 trimite\u021bi, Euro-Tax poate analiza situa\u021bia \u0219i v\u0103 poate explica pa\u0219ii urm\u0103tori. \u00cen func\u021bie de caz, serviciul poate include sprijin pentru formularul Z017, Declara\u021bia unic\u0103 D212, preg\u0103tirea \u0219i depunerea documentelor \u0219i urm\u0103rirea comunic\u0103rii cu ANAF.<\/p>\n<p>Euro-Tax poate ajuta la organizarea \u0219i explicarea demersurilor, dar ANAF este autoritatea care stabile\u0219te reziden\u021ba fiscal\u0103 \u0219i emite notificarea. Datele \u0219i documentele furnizate trebuie s\u0103 fie corecte, iar responsabilitatea legal\u0103 pentru declara\u021biile depuse \u0219i respectarea termenelor r\u0103m\u00e2ne la persoana fizic\u0103. Pentru detalii, accesa\u021bi pagina <a href=\"https:\/\/euro-tax.com\/ro\/alte-servicii\/anaf\/\">serviciilor Euro-Tax \u00een rela\u021bia cu ANAF<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n              <\/div>\n                      <\/div>\n        <\/div>\n      <\/section>\n\n    \n  \n\n\n\n    \n      <section id=\"simple-button-block_8ded2e66d485ccac18165cdab56f4643\" class=\"simple-button lozad\">\n        <div class=\"container\">\n          <div class=\"row\">\n            <div class=\"col-xs-20 offset-sm-1 col-sm-18\">\n              <div class=\"text--centered\">\n                                                      <a href=\"https:\/\/euro-tax.com\/ro\/alte-servicii\/anaf\/\" target=\"_blank\" class=\"button button--gradient-bg text text--w-medium\"><span>Vede\u021bi serviciile Euro-Tax pentru ANAF<\/span><\/a>\n                                                <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/section>\n\n    \n  \n\n\n\n    \n      <section id=\"faq-block_fa013603391b51f48f8256190e814ae5\" class=\"faq lozad\">\n        <div class=\"container\" id=\"\">\n          <div class=\"row\">\n            <div class=\"col-xs-18 offset-xs-1 col-md-20 offset-md-0\">\n                                        <\/div>\n          <\/div>\n\n                      <div class=\"faq__wrap\">\n              <div class=\"row\">\n                <div class=\"col-xs-20 col-md-18 offset-md-1\">\n                                                          <div class=\"faq__item\">\n                      <h4 class=\"text text--w-medium\">\n                        <span>Dac\u0103 angajatorul din str\u0103in\u0103tate mi-a re\u021binut impozitul, mai trebuie s\u0103 fac ceva \u00een Rom\u00e2nia?<\/span>\n                        <span><svg width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                          <line x1=\"1.06066\" y1=\"1.18934\" x2=\"10.5607\" y2=\"10.6893\" stroke=\"url(#qbpmztdxyj)\" stroke-width=\"3\"\/>\n                          <line y1=\"-1.5\" x2=\"13.435\" y2=\"-1.5\" transform=\"matrix(-0.707107 0.707107 0.707107 0.707107 19 2.25)\" stroke=\"url(#ysngfxqkbp)\" stroke-width=\"3\"\/>\n                          <defs>\n                          <linearGradient id=\"qbpmztdxyj\" x1=\"-0.353553\" y1=\"2.60355\" x2=\"9.2628\" y2=\"11.9843\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <linearGradient id=\"ysngfxqkbp\" x1=\"-1.88302e-09\" y1=\"0.5\" x2=\"13.433\" y2=\"0.333392\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <\/defs>\n                        <\/svg><\/span>\n                      <\/h4>\n                      <div class=\"content\">\n                        <p>Este posibil s\u0103 nu mai ave\u021bi nimic de declarat \u00een Rom\u00e2nia pentru acel venit, dar nu se poate stabili doar din faptul c\u0103 angajatorul a re\u021binut impozitul. Conteaz\u0103 dac\u0103 a\u021bi fost rezident fiscal \u00een Rom\u00e2nia \u00een perioada respectiv\u0103, ce tip de venit a\u021bi ob\u021binut \u0219i ce prevede conven\u021bia dintre state.<\/p>\n                      <\/div>\n                    <\/div>\n                                                          <div class=\"faq__item\">\n                      <h4 class=\"text text--w-medium\">\n                        <span>Dac\u0103 am plecat mai mult de 183 de zile, devin automat nerezident?<\/span>\n                        <span><svg width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                          <line x1=\"1.06066\" y1=\"1.18934\" x2=\"10.5607\" y2=\"10.6893\" stroke=\"url(#xfdbngyovp)\" stroke-width=\"3\"\/>\n                          <line y1=\"-1.5\" x2=\"13.435\" y2=\"-1.5\" transform=\"matrix(-0.707107 0.707107 0.707107 0.707107 19 2.25)\" stroke=\"url(#jzwhlnyuvt)\" stroke-width=\"3\"\/>\n                          <defs>\n                          <linearGradient id=\"xfdbngyovp\" x1=\"-0.353553\" y1=\"2.60355\" x2=\"9.2628\" y2=\"11.9843\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <linearGradient id=\"jzwhlnyuvt\" x1=\"-1.88302e-09\" y1=\"0.5\" x2=\"13.433\" y2=\"0.333392\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <\/defs>\n                        <\/svg><\/span>\n                      <\/h4>\n                      <div class=\"content\">\n                        <p>Nu automat. Durata \u0219ederii este un criteriu important, dar ANAF poate analiza \u0219i domiciliul, locuin\u021ba \u0219i leg\u0103turile personale \u0219i economice. Formularul Z017 \u0219i documentele anexate ajut\u0103 la clarificarea situa\u021biei.<\/p>\n<h3><\/h3>\n                      <\/div>\n                    <\/div>\n                                                          <div class=\"faq__item\">\n                      <h4 class=\"text text--w-medium\">\n                        <span>Trebuie s\u0103 depun Z017 \u00een fiecare an?<\/span>\n                        <span><svg width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                          <line x1=\"1.06066\" y1=\"1.18934\" x2=\"10.5607\" y2=\"10.6893\" stroke=\"url(#lodgtrxzf-)\" stroke-width=\"3\"\/>\n                          <line y1=\"-1.5\" x2=\"13.435\" y2=\"-1.5\" transform=\"matrix(-0.707107 0.707107 0.707107 0.707107 19 2.25)\" stroke=\"url(#-bmsriwltn)\" stroke-width=\"3\"\/>\n                          <defs>\n                          <linearGradient id=\"lodgtrxzf-\" x1=\"-0.353553\" y1=\"2.60355\" x2=\"9.2628\" y2=\"11.9843\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <linearGradient id=\"-bmsriwltn\" x1=\"-1.88302e-09\" y1=\"0.5\" x2=\"13.433\" y2=\"0.333392\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <\/defs>\n                        <\/svg><\/span>\n                      <\/h4>\n                      <div class=\"content\">\n                        <p>\u00cen mod obi\u0219nuit, nu. Formularul este legat de plecare \u0219i de analizarea situa\u021biei fiscale. Un certificat de reziden\u021b\u0103 fiscal\u0103 emis pentru un anumit an este un document separat \u0219i nu \u00eenseamn\u0103 c\u0103 trebuie s\u0103 depune\u021bi anual un nou Z017.<\/p>\n<h3><\/h3>\n                      <\/div>\n                    <\/div>\n                                                          <div class=\"faq__item\">\n                      <h4 class=\"text text--w-medium\">\n                        <span>Am plecat \u00eenainte de 2012. Trebuie s\u0103 depun formularul acum?<\/span>\n                        <span><svg width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                          <line x1=\"1.06066\" y1=\"1.18934\" x2=\"10.5607\" y2=\"10.6893\" stroke=\"url(#skvrxiyc-q)\" stroke-width=\"3\"\/>\n                          <line y1=\"-1.5\" x2=\"13.435\" y2=\"-1.5\" transform=\"matrix(-0.707107 0.707107 0.707107 0.707107 19 2.25)\" stroke=\"url(#ajmywnoiup)\" stroke-width=\"3\"\/>\n                          <defs>\n                          <linearGradient id=\"skvrxiyc-q\" x1=\"-0.353553\" y1=\"2.60355\" x2=\"9.2628\" y2=\"11.9843\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <linearGradient id=\"ajmywnoiup\" x1=\"-1.88302e-09\" y1=\"0.5\" x2=\"13.433\" y2=\"0.333392\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <\/defs>\n                        <\/svg><\/span>\n                      <\/h4>\n                      <div class=\"content\">\n                        <p>Potrivit informa\u021biilor ANAF men\u021bionate anterior, obliga\u021bia de depunere a chestionarelor a \u00eenceput \u00een 2012. Dac\u0103 a\u021bi plecat \u00eenainte de aceast\u0103 dat\u0103 \u0219i nu mai ave\u021bi domiciliul sau reziden\u021ba fiscal\u0103 \u00een Rom\u00e2nia, este posibil s\u0103 nu fi avut obliga\u021bia depunerii la plecare. Dac\u0103 statutul dumneavoastr\u0103 din eviden\u021bele ANAF nu este clar, solicita\u021bi clarificarea situa\u021biei.<\/p>\n<h3><\/h3>\n                      <\/div>\n                    <\/div>\n                                                          <div class=\"faq__item\">\n                      <h4 class=\"text text--w-medium\">\n                        <span>Dac\u0103 am primit o notificare ANAF, \u00eenseamn\u0103 c\u0103 am fost sanc\u021bionat?<\/span>\n                        <span><svg width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                          <line x1=\"1.06066\" y1=\"1.18934\" x2=\"10.5607\" y2=\"10.6893\" stroke=\"url(#mwqfkliveh)\" stroke-width=\"3\"\/>\n                          <line y1=\"-1.5\" x2=\"13.435\" y2=\"-1.5\" transform=\"matrix(-0.707107 0.707107 0.707107 0.707107 19 2.25)\" stroke=\"url(#tidhbwayel)\" stroke-width=\"3\"\/>\n                          <defs>\n                          <linearGradient id=\"mwqfkliveh\" x1=\"-0.353553\" y1=\"2.60355\" x2=\"9.2628\" y2=\"11.9843\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <linearGradient id=\"tidhbwayel\" x1=\"-1.88302e-09\" y1=\"0.5\" x2=\"13.433\" y2=\"0.333392\" gradientUnits=\"userSpaceOnUse\">\n                          <stop stop-color=\"#F57921\"\/>\n                          <stop offset=\"0.765625\" stop-color=\"#D2116E\"\/>\n                          <\/linearGradient>\n                          <\/defs>\n                        <\/svg><\/span>\n                      <\/h4>\n                      <div class=\"content\">\n                        <p>Nu neap\u0103rat. Notificarea poate solicita explica\u021bii, documente sau depunerea unei declara\u021bii. Citi\u021bi documentul integral, verifica\u021bi termenul indicat \u0219i r\u0103spunde\u021bi \u00een func\u021bie de solicitare.<\/p>\n                      <\/div>\n                    <\/div>\n                                  <\/div>\n              <\/div>\n            <\/div>\n          \n          \n          \n        <\/div>\n      <\/section>\n\n    \n  \n<\/div>","protected":false},"excerpt":{"rendered":"<p>A\u021bi plecat sezonier sau pe termen lung? \u00cen\u021belege\u021bi ce trebuie s\u0103 \u0219tie ANAF despre plecarea dvs., c\u00e2nd se folose\u0219te Z017 \u0219i de ce conteaz\u0103 actele din \u021bara \u00een care lucra\u021bi.<\/p>\n","protected":false},"author":16,"featured_media":87225,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57,56],"tags":[565],"class_list":["post-87193","post","type-post","status-publish","has-post-thumbnail","hentry","category-romania","category-taxe-in-general","tag-alexandra-anton"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"A\u021bi plecat sezonier sau pe termen lung? \u00cen\u021belege\u021bi ce trebuie s\u0103 \u0219tie ANAF despre plecarea dvs., c\u00e2nd se folose\u0219te Z017 \u0219i de ce conteaz\u0103 actele din \u021bara \u00een care lucra\u021bi. A\u021bi plecat la munc\u0103 \u00een str\u0103in\u0103tate? Afla\u021bi c\u00e2nd trebuie s\u0103 anun\u021ba\u021bi ANAF, ce acte v\u0103 pot fi cerute \u0219i dac\u0103 mai ave\u021bi impozit de pl\u0103tit \u00een Rom\u00e2nia.\" \/>\n\t<meta name=\"robots\" content=\"max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n\t<meta name=\"author\" content=\"alexandraanton\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/euro-tax.com\/ro\/blog\/z017-plecare-din-romania\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"ro_RO\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Euro-tax.com Zwrot Podatku S.A.\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"A\u021bi plecat la munc\u0103 \u00een str\u0103in\u0103tate? 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Mai trebuie s\u0103 anun\u021ba\u021bi ANAF? | Euro-Tax.com","twitter:description":"A\u021bi plecat sezonier sau pe termen lung? \u00cen\u021belege\u021bi ce trebuie s\u0103 \u0219tie ANAF despre plecarea dvs., c\u00e2nd se folose\u0219te Z017 \u0219i de ce conteaz\u0103 actele din \u021bara \u00een care lucra\u021bi. A\u021bi plecat la munc\u0103 \u00een str\u0103in\u0103tate? Afla\u021bi c\u00e2nd trebuie s\u0103 anun\u021ba\u021bi ANAF, ce acte v\u0103 pot fi cerute \u0219i dac\u0103 mai ave\u021bi impozit de pl\u0103tit \u00een Rom\u00e2nia."},"aioseo_meta_data":{"post_id":"87193","title":null,"description":"#post_excerpt A\u021bi plecat la munc\u0103 \u00een str\u0103in\u0103tate? 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