{"id":5079,"date":"2025-02-20T13:19:00","date_gmt":"2025-02-20T11:19:00","guid":{"rendered":"https:\/\/weagro.ua\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/"},"modified":"2026-03-24T10:43:17","modified_gmt":"2026-03-24T08:43:17","slug":"cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica","status":"publish","type":"post","link":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/","title":{"rendered":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103"},"content":{"rendered":"<p>Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.  <\/p>\n\n<h2 class=\"wp-block-heading\">Ce este impozitul pe teren<\/h2>\n\n<p>Impozitul pe teren este o parte a impozitului pe proprietate, pl\u0103tit de proprietarii sau utilizatorii terenurilor. Din 2015, acesta face parte din impozitele locale, astfel c\u0103 ratele \u0219i facilit\u0103\u021bile sunt stabilite de autorit\u0103\u021bile administra\u021biei publice locale. <\/p>\n\n<p><strong>Obiectele impozabile sunt:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>terenurile aflate \u00een proprietatea companiei;<\/li>\n\n\n\n<li>terenurile primite \u00een folosin\u021b\u0103 permanent\u0103;<\/li>\n\n\n\n<li>cotele de teren (parcele) \u00eenregistrate pe persoana juridic\u0103.<\/li>\n<\/ul>\n\n<p><strong>Baza pentru calculul impozitului este:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>datele din Cadastrul Funciar de Stat;<\/li>\n\n\n\n<li>extrasele din Registrul de Stat al Drepturilor Reale;<\/li>\n\n\n\n<li>documentele care stabilesc drepturile (acte de stat, contracte, certificate);<\/li>\n\n\n\n<li>deciziile consiliilor locale privind ratele \u0219i facilit\u0103\u021bile.<\/li>\n<\/ul>\n\n<p><em>Citi\u021bi de asemenea: <\/em><a href=\"https:\/\/weagro.ua\/blog\/fermerske-gospodarstvo-shho-cze-vydy-yak-nazvaty-ta-zareyestruvaty\/\"><em>Gospod\u0103ria fermierului: ce este, tipuri, cum s\u0103 o numi\u021bi \u0219i s\u0103 o \u00eenregistra\u021bi<\/em><\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Pl\u0103titorii impozitului pe teren<\/h2>\n\n<p>Obliga\u021bia de plat\u0103 o au:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>companiile &#8211; proprietare de terenuri;<\/li>\n\n\n\n<li>utilizatorii terenurilor proprietate de stat sau municipal\u0103 cu drept de folosin\u021b\u0103 permanent\u0103;<\/li>\n\n\n\n<li>arenda\u0219ii terenurilor proprietate de stat \u0219i municipal\u0103 (prin plata arendei, care este echivalent\u0103 cu impozitul pe teren).<\/li>\n<\/ul>\n\n<p>Pentru persoanele juridice nou \u00eenfiin\u021bate, impozitul se pl\u0103te\u0219te din luna urm\u0103toare dob\u00e2ndirii dreptului de proprietate sau de utilizare.<\/p>\n\n<h3 class=\"wp-block-heading\">Care persoane juridice sunt scutite de la plat\u0103<\/h3>\n\n<p>Sunt scutite de impozitul pe teren, \u00een special:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>institu\u021biile balneo-climaterice \u0219i de recuperare ale organiza\u021biilor persoanelor cu dizabilit\u0103\u021bi;<\/li>\n\n\n\n<li>organiza\u021biile persoanelor cu dizabilit\u0103\u021bi \u0219i \u00eentreprinderile acestora, aflate integral \u00een proprietatea lor;<\/li>\n\n\n\n<li>bazele de preg\u0103tire olimpic\u0103 \u0219i paralimpic\u0103;<\/li>\n\n\n\n<li>institu\u021biile pre\u0219colare \u0219i de \u00eenv\u0103\u021b\u0103m\u00e2nt general;<\/li>\n\n\n\n<li>institu\u021biile de \u0219tiin\u021b\u0103, cultur\u0103, s\u0103n\u0103tate, protec\u021bie social\u0103, sport, finan\u021bate de la buget;<\/li>\n\n\n\n<li>institu\u021biile de recuperare pentru copii de stat \u0219i municipale, \u00eenregistrate \u00een Registrul organiza\u021biilor non-profit.<\/li>\n<\/ul>\n\n<p>\u00cen plus, consiliile locale pot aproba facilit\u0103\u021bi suplimentare pentru institu\u021biile \u0219i \u00eentreprinderile municipale.<\/p>\n\n<h3 class=\"wp-block-heading\">Cum se calculeaz\u0103 suma impozitului pentru persoanele juridice<\/h3>\n\n<h3 class=\"wp-block-heading\">Dac\u0103 exist\u0103 evaluarea normativ\u0103 monetar\u0103 (ENM)<\/h3>\n\n<p>Baza este ENM a terenului, lu\u00e2nd \u00een considerare coeficientul de indexare.<br\/><strong>Ratele:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>p\u00e2n\u0103 la 3% din ENM &#8211; pentru majoritatea terenurilor;<\/li>\n\n\n\n<li>0,3-1% &#8211; pentru terenurile agricole;<\/li>\n\n\n\n<li>0,1% &#8211; pentru terenurile forestiere;<\/li>\n\n\n\n<li>p\u00e2n\u0103 la 12% &#8211; pentru terenurile \u00een folosin\u021b\u0103 permanent\u0103 ale structurilor comerciale.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Dac\u0103 ENM nu a fost efectuat\u0103<\/h3>\n\n<p>Baza este suprafa\u021ba terenului. \u00cen acest caz, rata se stabile\u0219te \u00een procente din ENM a terenului arabil din regiune: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>p\u00e2n\u0103 la 5% &#8211; pentru terenurile obi\u0219nuite din afara localit\u0103\u021bilor;<\/li>\n\n\n\n<li>0,3-5% &#8211; pentru terenurile agricole;<\/li>\n\n\n\n<li>0,1% &#8211; pentru terenurile forestiere.<\/li>\n<\/ul>\n\n<p><strong>Exemplu:<\/strong><br\/>O companie din regiunea Lviv de\u021bine un teren de 10 ha, pentru care ENM este de 30.000 grivne\/ha. Consiliul local a stabilit o rat\u0103 de 1%. <br\/>Formula: 10 \u00d7 30.000 \u00d7 1% = 3.000 grivne\/an.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" data-src=\"http:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/02\/stattya-2-1-1-1024x585.jpg.webp\" alt=\"Cum s&#x103; calcula&#x21B;i suma impozitului pe teren\" class=\"wp-image-1927 lazyload\" data-srcset=\"https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/02\/stattya-2-1-1-1024x585.jpg.webp 1024w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/02\/stattya-2-1-1-300x171.jpg.webp 300w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/02\/stattya-2-1-1-768x439.jpg.webp 768w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/02\/stattya-2-1-1-1536x878.jpg.webp 1536w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/02\/stattya-2-1-1.jpg.webp 1792w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/585;\" \/><\/figure>\n\n<p><strong> <\/strong><\/p>\n\n<h2 class=\"wp-block-heading\">Cum pot persoanele juridice s\u0103 afle suma impozitului<\/h2>\n\n<p>Persoanele juridice \u00ee\u0219i determin\u0103 singure obliga\u021biile fiscale. Pentru aceasta: <\/p>\n\n<ol class=\"wp-block-list\">\n<li>Ob\u021bin date despre ENM prin <strong>Cadastrul Funciar de Stat<\/strong> sau de la consiliul local.<\/li>\n\n\n\n<li>Verific\u0103 ratele \u0219i facilit\u0103\u021bile \u00een vigoare stabilite prin decizia comunit\u0103\u021bii respective.<\/li>\n\n\n\n<li>Efectueaz\u0103 calculul \u0219i depun <strong>declara\u021bia privind plata pentru teren<\/strong> p\u00e2n\u0103 la 20 februarie a anului curent.<\/li>\n<\/ol>\n\n<p><strong>Cum pl\u0103tesc persoanele juridice impozitul pe teren<\/strong><\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Depunerea declara\u021biei<\/strong>\n<ul class=\"wp-block-list\">\n<li>Trebuie depus\u0103 la administra\u021bia fiscal\u0103 de la locul amplas\u0103rii terenului.<\/li>\n\n\n\n<li>Se poate alege perioada de raportare: anual\u0103 sau lunar\u0103.<\/li>\n\n\n\n<li>\u00cen declara\u021bie, suma este \u00eemp\u0103r\u021bit\u0103 pe luni (sau trimestre).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Termene de plat\u0103<\/strong>\n<ul class=\"wp-block-list\">\n<li>Pentru perioada de raportare anual\u0103 &#8211; lunar, \u00een termen de 30 de zile de la sf\u00e2r\u0219itul lunii de raportare.<\/li>\n\n\n\n<li>Pentru perioada lunar\u0103 &#8211; \u00een termen de 30 de zile de la depunerea declara\u021biei.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Modalit\u0103\u021bi de plat\u0103<\/strong>\n<ul class=\"wp-block-list\">\n<li>prin internet banking (Privat24, O\u0219cead24 etc.);<\/li>\n\n\n\n<li>prin sucursale bancare sau terminale;<\/li>\n\n\n\n<li>cu rechizitele Trezoreriei de Stat.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n<p><strong>Rechizite necesare:<\/strong><\/p>\n\n<p>codul de clasificare a veniturilor bugetare &#8211; 18010700.<\/p>\n\n<p>beneficiar &#8211; administra\u021bia local\u0103 a Trezoreriei de Stat;<\/p>\n\n<p>codul EDRPOU al beneficiarului &#8211; organul SFS unde compania este \u00eenregistrat\u0103;<\/p>\n\n<p>contul IBAN pentru \u00eencasarea impozitului;<\/p>\n\n<p><em>Citi\u021bi \u0219i: <\/em><a href=\"https:\/\/weagro.ua\/blog\/kvalifikovanyj-elektronnyj-pidpys-kep-shho-cze-ta-yak-otrymaty\/\"><em>Semn\u0103tura electronic\u0103 calificat\u0103 (SEC): ce este \u0219i cum s\u0103 o ob\u021bine\u021bi<\/em><\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Particularit\u0103\u021bi \u00een condi\u021bii de stare de r\u0103zboi<\/h2>\n\n<p>Din 2022 se aplic\u0103 facilit\u0103\u021bi pentru terenurile din teritoriile:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>unde s-au desf\u0103\u0219urat ac\u021biuni militare;<\/li>\n\n\n\n<li>temporar ocupate;<\/li>\n\n\n\n<li>contaminate cu obiecte explozive;<\/li>\n\n\n\n<li>inutilizabile din cauza construc\u021biilor de fortifica\u021bie.<\/li>\n<\/ul>\n\n<p>\u00cen astfel de cazuri, consiliile locale adopt\u0103 decizii de scutire de la impozit.<\/p>\n\n<h2 class=\"wp-block-heading\">Concluzie<\/h2>\n\n<p>Pentru persoanele juridice, impozitul pe teren este o obliga\u021bie regulat\u0103 care afecteaz\u0103 direct disciplina financiar\u0103 a companiei. Plata la timp garanteaz\u0103 absen\u021ba amenzilor \u0219i contribuie la dezvoltarea bugetelor locale. <\/p>\n\n<p>Ast\u0103zi, companiile \u00ee\u0219i pot planifica cheltuielile mai eficient: serviciile moderne permit distribuirea sarcinii financiare, iar produc\u0103torii agricoli au posibilitatea de a cump\u0103ra produsele necesare \u00een rate agricole f\u0103r\u0103 birocra\u021bie pe h\u00e2rtie.<\/p>\n\n<p><em>Prin plata la timp a impozitului pe teren, fermierii aduc o contribu\u021bie important\u0103 la dezvoltarea comunit\u0103\u021bilor lor. Ast\u0103zi exist\u0103 instrumente moderne convenabile care ajut\u0103 produc\u0103torii agricoli s\u0103-\u0219i planifice eficient cheltuielile. Serviciul <\/em><a href=\"https:\/\/weagro.ua\/ro\/\"><em>WEAGRO<\/em><\/a><em> permite achizi\u021bionarea produselor necesare cu plat\u0103 am\u00e2nat\u0103 f\u0103r\u0103 documente suplimentare, ceea ce este deosebit de important \u00een perioadele cu sarcini financiare semnificative. Acest lucru ajut\u0103 la \u00eendeplinirea la timp a tuturor obliga\u021biilor fa\u021b\u0103 de stat \u0219i comunitate, men\u021bin\u00e2nd \u00een acela\u0219i timp stabilitatea financiar\u0103 a fermei.<\/em><\/p>\n<div class=\"banner banner--content\">\n    <div class=\"banner__inner\">\n                    <img decoding=\"async\" data-src=\"https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2024\/05\/banner-content.jpg.webp\"  class=\"banner__bg lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 780px; --smush-placeholder-aspect-ratio: 780\/222;\" \/>\n                <div class=\"banner__content\">\n            <div class=\"banner__text\">\n                <h4>Cump\u0103ra\u021bi acum, pl\u0103ti\u021bi mai t\u00e2rziu<\/h4>\n<h2>Plata \u00een rate agricole pentru produc\u0103torul agricol<\/h2>            <\/div>\n                                                \t\t\t\t\t\t\t        <\/div>\n    <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, [&hellip;]<\/p>","protected":false},"author":17,"featured_media":5080,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[88],"tags":[],"class_list":["post-5079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agribusiness"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103 - WEAGRO<\/title>\n<meta name=\"description\" content=\"Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103 - WEAGRO\" \/>\n<meta property=\"og:description\" content=\"Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\" \/>\n<meta property=\"og:site_name\" content=\"WEAGRO\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-20T11:19:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-24T08:43:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1792\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\"},\"author\":{\"name\":\"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a\",\"@id\":\"https:\/\/weagro.ua\/ro\/#\/schema\/person\/470eafd12e8a27e394b4d7195ef37051\"},\"headline\":\"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103\",\"datePublished\":\"2025-02-20T11:19:00+00:00\",\"dateModified\":\"2026-03-24T08:43:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\"},\"wordCount\":948,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp\",\"articleSection\":[\"Agribusiness\"],\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\",\"url\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\",\"name\":\"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103 - WEAGRO\",\"isPartOf\":{\"@id\":\"https:\/\/weagro.ua\/ro\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp\",\"datePublished\":\"2025-02-20T11:19:00+00:00\",\"dateModified\":\"2026-03-24T08:43:17+00:00\",\"author\":{\"@id\":\"https:\/\/weagro.ua\/ro\/#\/schema\/person\/470eafd12e8a27e394b4d7195ef37051\"},\"description\":\"Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.\",\"breadcrumb\":{\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage\",\"url\":\"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp\",\"contentUrl\":\"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp\",\"width\":1792,\"height\":1024,\"caption\":\"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Acas\u0103\",\"item\":\"https:\/\/weagro.ua\/ro\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/weagro.ua\/ro\/#website\",\"url\":\"https:\/\/weagro.ua\/ro\/\",\"name\":\"WEAGRO\",\"description\":\"Credit agricol pentru agrobusiness\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/weagro.ua\/ro\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/weagro.ua\/ro\/#\/schema\/person\/470eafd12e8a27e394b4d7195ef37051\",\"name\":\"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/weagro.ua\/ro\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c9a207cf10d43657c1580fa97b2a643a4711010941e9d80fbaedb4109f2d6dbb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c9a207cf10d43657c1580fa97b2a643a4711010941e9d80fbaedb4109f2d6dbb?s=96&d=mm&r=g\",\"caption\":\"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a\"},\"sameAs\":[\"https:\/\/www.smartfarming.ua\/\"],\"url\":\"https:\/\/weagro.ua\/ro\/blog\/author\/nazar-malyniak\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103 - WEAGRO","description":"Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/","og_locale":"ro_RO","og_type":"article","og_title":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103 - WEAGRO","og_description":"Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.","og_url":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/","og_site_name":"WEAGRO","article_published_time":"2025-02-20T11:19:00+00:00","article_modified_time":"2026-03-24T08:43:17+00:00","og_image":[{"width":1792,"height":1024,"url":"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp","type":"image\/webp"}],"author":"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a","Timp estimat pentru citire":"5 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#article","isPartOf":{"@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/"},"author":{"name":"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a","@id":"https:\/\/weagro.ua\/ro\/#\/schema\/person\/470eafd12e8a27e394b4d7195ef37051"},"headline":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103","datePublished":"2025-02-20T11:19:00+00:00","dateModified":"2026-03-24T08:43:17+00:00","mainEntityOfPage":{"@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/"},"wordCount":948,"commentCount":0,"image":{"@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage"},"thumbnailUrl":"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp","articleSection":["Agribusiness"],"inLanguage":"ro-RO","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/","url":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/","name":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103 - WEAGRO","isPartOf":{"@id":"https:\/\/weagro.ua\/ro\/#website"},"primaryImageOfPage":{"@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage"},"image":{"@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage"},"thumbnailUrl":"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp","datePublished":"2025-02-20T11:19:00+00:00","dateModified":"2026-03-24T08:43:17+00:00","author":{"@id":"https:\/\/weagro.ua\/ro\/#\/schema\/person\/470eafd12e8a27e394b4d7195ef37051"},"description":"Impozitul pe teren este una dintre pl\u0103\u021bile obligatorii cheie pentru companiile care de\u021bin sau utilizeaz\u0103 terenuri. Valoarea acestuia este determinat\u0103 \u00een func\u021bie de evaluarea normativ\u0103 monetar\u0103 (ENM) sau de suprafa\u021ba terenului, iar procedura de plat\u0103 este reglementat\u0103 de Codul Fiscal al Ucrainei. \u00cen acest articol, vom analiza cum pot persoanele juridice s\u0103 afle suma impozitului, ce facilit\u0103\u021bi au \u0219i cum s\u0103 efectueze corect pl\u0103\u021bile.","breadcrumb":{"@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/"]}]},{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#primaryimage","url":"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp","contentUrl":"https:\/\/weagro.ua\/wp-content\/uploads\/2025\/02\/stattya-1-2.webp","width":1792,"height":1024,"caption":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi"},{"@type":"BreadcrumbList","@id":"https:\/\/weagro.ua\/ro\/blog\/cum-sa-aflati-suma-impozitului-pe-teren-si-cum-sa-il-platiti-ca-persoana-juridica\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Acas\u0103","item":"https:\/\/weagro.ua\/ro\/"},{"@type":"ListItem","position":2,"name":"Cum s\u0103 afla\u021bi suma impozitului pe teren \u0219i cum s\u0103 \u00eel pl\u0103ti\u021bi ca persoan\u0103 juridic\u0103"}]},{"@type":"WebSite","@id":"https:\/\/weagro.ua\/ro\/#website","url":"https:\/\/weagro.ua\/ro\/","name":"WEAGRO","description":"Credit agricol pentru agrobusiness","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/weagro.ua\/ro\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/weagro.ua\/ro\/#\/schema\/person\/470eafd12e8a27e394b4d7195ef37051","name":"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a","image":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/weagro.ua\/ro\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c9a207cf10d43657c1580fa97b2a643a4711010941e9d80fbaedb4109f2d6dbb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c9a207cf10d43657c1580fa97b2a643a4711010941e9d80fbaedb4109f2d6dbb?s=96&d=mm&r=g","caption":"\u041d\u0430\u0437\u0430\u0440 \u041c\u0430\u043b\u0438\u043d\u044f\u043a"},"sameAs":["https:\/\/www.smartfarming.ua\/"],"url":"https:\/\/weagro.ua\/ro\/blog\/author\/nazar-malyniak\/"}]}},"_links":{"self":[{"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/posts\/5079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/comments?post=5079"}],"version-history":[{"count":1,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/posts\/5079\/revisions"}],"predecessor-version":[{"id":5081,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/posts\/5079\/revisions\/5081"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/media\/5080"}],"wp:attachment":[{"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/media?parent=5079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/categories?post=5079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weagro.ua\/ro\/wp-json\/wp\/v2\/tags?post=5079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}