{"id":12880,"date":"2026-06-12T05:33:34","date_gmt":"2026-06-12T05:33:34","guid":{"rendered":"https:\/\/gaspa-macchine.com\/vama-taxe-si-reglementari-de-import\/"},"modified":"2026-08-07T20:59:37","modified_gmt":"2026-08-07T20:59:37","slug":"vama-taxe-si-reglementari-de-import","status":"publish","type":"page","link":"https:\/\/gaspa-macchine.com\/ro\/vama-taxe-si-reglementari-de-import\/","title":{"rendered":"Vam\u0103, taxe \u0219i reglement\u0103ri de import"},"content":{"rendered":"\t\t
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\r\n\r\n\r\n\r\n\r\nTaxe, Impozite \u0219i Reglement\u0103ri de Import \u2013 GASPA MACCHINE<\/title>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin=\"\">\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@300;400;500;600;700;800&family=Sora:wght@400;600;700;800&display=swap\" rel=\"stylesheet\">\r\n<link rel=\"stylesheet\" href=\"https:\/\/cdn.jsdelivr.net\/npm\/@tabler\/icons-webfont@latest\/tabler-icons.min.css\">\r\n<style>\r\n *, *::before, *::after <span> box-sizing: border-box; margin: 0; padding: 0; <\/span>\r\n\r\n :root <span>\r\n --navy: #0b1442;\r\n --blue-deep: #0f2080;\r\n --blue-mid: #1a3ec2;\r\n --blue-bright:#2563eb;\r\n --blue-light: #3b82f6;\r\n --blue-glow: #60a5fa;\r\n --white: #ffffff;\r\n --off-white: #f0f4ff;\r\n --glass: rgba(255,255,255,0.07);\r\n --glass-border: rgba(255,255,255,0.15);\r\n --glass-hover: rgba(255,255,255,0.13);\r\n --text-muted: rgba(255,255,255,0.70);\r\n --text-dim: rgba(255,255,255,0.50);\r\n --accent: #60a5fa;\r\n --accent-gold:#fbbf24;\r\n --font-display: 'Sora', sans-serif;\r\n --font-body: 'Inter', sans-serif;\r\n --radius-card: 18px;\r\n --radius-pill: 999px;\r\n --transition: 0.30s cubic-bezier(0.4, 0, 0.2, 1);\r\n <\/span>\r\n\r\n body <span>\r\n font-family: var(--font-body);\r\n background: linear-gradient(160deg, var(--navy) 0%, var(--blue-deep) 35%, var(--blue-mid) 70%, #1a50d8 100%);\r\n background-attachment: fixed;\r\n color: var(--white);\r\n line-height: 1.7;\r\n min-height: 100vh;\r\n -webkit-font-smoothing: antialiased;\r\n <\/span>\r\n\r\n .gm-warranty <span> max-width: 1100px; margin: 0 auto; padding: 56px 24px 80px; <\/span>\r\n\r\n .gm-hero <span> text-align: center; padding: 64px 32px 56px; position: relative; <\/span>\r\n .gm-hero::before <span>\r\n content: ''; position: absolute; inset: 0; border-radius: 28px;\r\n background: radial-gradient(ellipse at 50% 0%, rgba(37,99,235,0.35) 0%, transparent 70%);\r\n pointer-events: none;\r\n <\/span>\r\n .gm-hero-badge <span>\r\n display: inline-flex; align-items: center; gap: 8px;\r\n background: rgba(96,165,250,0.18);\r\n border: 1px solid rgba(96,165,250,0.35);\r\n border-radius: var(--radius-pill);\r\n padding: 6px 20px;\r\n font-size: 12px; font-weight: 600; letter-spacing: 0.12em;\r\n text-transform: uppercase; color: var(--blue-glow);\r\n margin-bottom: 28px;\r\n <\/span>\r\n .gm-hero h1 <span>\r\n font-family: var(--font-display);\r\n font-size: clamp(2rem, 5vw, 3.2rem);\r\n font-weight: 800; line-height: 1.15;\r\n color: var(--white);\r\n margin-bottom: 18px;\r\n <\/span>\r\n .gm-hero h1 span <span> color: var(--blue-glow); <\/span>\r\n .gm-hero-sub <span> font-size: 16px; color: var(--text-muted); max-width: 680px; margin: 0 auto 32px; <\/span>\r\n .gm-meta-row <span> display: flex; flex-wrap: wrap; gap: 12px; justify-content: center; margin-bottom: 16px; <\/span>\r\n .gm-meta-chip <span>\r\n display: inline-flex; align-items: center; gap: 6px;\r\n background: var(--glass); border: 1px solid var(--glass-border);\r\n border-radius: var(--radius-pill); padding: 6px 16px;\r\n font-size: 13px; color: var(--text-muted);\r\n transition: var(--transition);\r\n <\/span>\r\n .gm-meta-chip:hover <span> background: var(--glass-hover); color: var(--white); <\/span>\r\n .gm-meta-chip i <span> color: var(--accent); <\/span>\r\n .gm-divider <span>\r\n width: 72px; height: 3px;\r\n background: linear-gradient(90deg, var(--blue-bright), var(--blue-glow));\r\n border-radius: 99px; margin: 32px auto 0;\r\n <\/span>\r\n\r\n .gm-toc <span>\r\n background: var(--glass); border: 1px solid var(--glass-border);\r\n border-radius: var(--radius-card); padding: 32px 36px; margin-bottom: 48px;\r\n transition: var(--transition);\r\n <\/span>\r\n .gm-toc:hover <span> background: var(--glass-hover); <\/span>\r\n .gm-toc-title <span>\r\n font-family: var(--font-display); font-size: 15px; font-weight: 700;\r\n text-transform: uppercase; letter-spacing: 0.1em;\r\n color: var(--accent); margin-bottom: 20px;\r\n display: flex; align-items: center; gap: 10px;\r\n <\/span>\r\n .gm-toc ol <span>\r\n display: grid; grid-template-columns: repeat(auto-fill, minmax(280px, 1fr)); gap: 6px 24px;\r\n padding-left: 0; list-style: none; counter-reset: toc;\r\n <\/span>\r\n .gm-toc ol li <span> counter-increment: toc; <\/span>\r\n .gm-toc ol li a <span>\r\n display: flex; align-items: center; gap: 8px;\r\n color: var(--text-muted); text-decoration: none;\r\n font-size: 14px; padding: 4px 0;\r\n transition: var(--transition);\r\n <\/span>\r\n .gm-toc ol li a::before <span>\r\n content: counter(toc, decimal-leading-zero);\r\n font-size: 11px; font-weight: 700; color: var(--blue-glow);\r\n min-width: 24px;\r\n <\/span>\r\n .gm-toc ol li a:hover <span> color: var(--white); padding-left: 4px; <\/span>\r\n\r\n .gm-section <span>\r\n background: var(--glass); border: 1px solid var(--glass-border);\r\n border-radius: var(--radius-card); padding: 40px 44px; margin-bottom: 28px;\r\n transition: background var(--transition), border-color var(--transition), transform var(--transition), box-shadow var(--transition);\r\n position: relative; overflow: hidden;\r\n <\/span>\r\n .gm-section::before <span>\r\n content: ''; position: absolute; top: 0; left: 0; right: 0; height: 2px;\r\n background: linear-gradient(90deg, var(--blue-bright), var(--blue-glow), transparent);\r\n opacity: 0; transition: opacity var(--transition);\r\n <\/span>\r\n .gm-section:hover <span>\r\n background: var(--glass-hover); border-color: rgba(96,165,250,0.30);\r\n transform: translateY(-2px); box-shadow: 0 20px 60px rgba(0,0,0,0.25);\r\n <\/span>\r\n .gm-section:hover::before <span> opacity: 1; <\/span>\r\n\r\n .gm-section-header <span> display: flex; align-items: flex-start; gap: 16px; margin-bottom: 28px; <\/span>\r\n .gm-section-icon <span>\r\n width: 52px; height: 52px; flex-shrink: 0;\r\n background: linear-gradient(135deg, var(--blue-bright), var(--blue-glow));\r\n border-radius: 14px; display: flex; align-items: center; justify-content: center;\r\n font-size: 24px; color: var(--white);\r\n box-shadow: 0 8px 24px rgba(37,99,235,0.40);\r\n transition: transform var(--transition), box-shadow var(--transition);\r\n <\/span>\r\n .gm-section:hover .gm-section-icon <span> transform: scale(1.08) rotate(-4deg); box-shadow: 0 12px 32px rgba(37,99,235,0.55); <\/span>\r\n .gm-section-title <span> font-family: var(--font-display); font-size: 1.25rem; font-weight: 700; color: var(--white); line-height: 1.2; <\/span>\r\n .gm-section-title small <span> display: block; font-size: 12px; font-weight: 500; color: var(--accent); letter-spacing: 0.08em; text-transform: uppercase; margin-bottom: 4px; <\/span>\r\n\r\n .gm-section p <span> font-size: 15px; color: var(--text-muted); margin-bottom: 16px; <\/span>\r\n .gm-section p:last-child <span> margin-bottom: 0; <\/span>\r\n .gm-section strong <span> color: var(--white); font-weight: 600; <\/span>\r\n .gm-section a <span> color: var(--accent); text-decoration: none; <\/span>\r\n .gm-section a:hover <span> text-decoration: underline; <\/span>\r\n\r\n .gm-sub <span>\r\n font-family: var(--font-display); font-size: 15px; font-weight: 700;\r\n color: var(--white); margin: 28px 0 12px;\r\n display: flex; align-items: center; gap: 8px;\r\n <\/span>\r\n .gm-sub i <span> color: var(--accent); font-size: 17px; <\/span>\r\n\r\n .gm-list <span> list-style: none; padding: 0; margin: 0 0 16px; <\/span>\r\n .gm-list li <span>\r\n display: flex; align-items: flex-start; gap: 10px;\r\n font-size: 15px; color: var(--text-muted);\r\n padding: 8px 0; border-bottom: 1px solid rgba(255,255,255,0.06);\r\n transition: var(--transition);\r\n <\/span>\r\n .gm-list li:last-child <span> border-bottom: none; <\/span>\r\n .gm-list li:hover <span> color: var(--white); padding-left: 4px; <\/span>\r\n .gm-list li i <span> color: var(--accent); font-size: 16px; margin-top: 2px; flex-shrink: 0; <\/span>\r\n .gm-list-x li i <span> color: #f87171; <\/span>\r\n .gm-list-warn li i <span> color: var(--accent-gold); <\/span>\r\n\r\n .gm-table-wrap <span> overflow-x: auto; border-radius: 14px; border: 1px solid var(--glass-border); margin: 20px 0; <\/span>\r\n .gm-table <span> width: 100%; border-collapse: collapse; font-size: 14px; <\/span>\r\n .gm-table thead tr <span> background: linear-gradient(90deg, rgba(37,99,235,0.50), rgba(96,165,250,0.25)); <\/span>\r\n .gm-table th <span>\r\n padding: 14px 18px; text-align: left;\r\n font-family: var(--font-display); font-size: 12px;\r\n font-weight: 700; letter-spacing: 0.08em;\r\n text-transform: uppercase; color: var(--blue-glow);\r\n white-space: nowrap;\r\n <\/span>\r\n .gm-table td <span> padding: 13px 18px; color: var(--text-muted); border-top: 1px solid rgba(255,255,255,0.06); vertical-align: top; transition: var(--transition); <\/span>\r\n .gm-table tr:hover td <span> background: rgba(255,255,255,0.05); color: var(--white); <\/span>\r\n .gm-table td strong <span> color: var(--white); <\/span>\r\n .gm-table td .flag <span> font-size: 18px; margin-right: 6px; <\/span>\r\n\r\n .gm-box <span> border-radius: 14px; padding: 20px 24px; margin: 20px 0; display: flex; align-items: flex-start; gap: 14px; font-size: 14px; transition: var(--transition); <\/span>\r\n .gm-box:hover <span> transform: translateX(4px); <\/span>\r\n .gm-box-blue <span> background: rgba(37,99,235,0.18); border: 1px solid rgba(96,165,250,0.30); <\/span>\r\n .gm-box-gold <span> background: rgba(251,191,36,0.12); border: 1px solid rgba(251,191,36,0.30); <\/span>\r\n .gm-box-red <span> background: rgba(248,113,113,0.10); border: 1px solid rgba(248,113,113,0.25); <\/span>\r\n .gm-box i <span> font-size: 22px; flex-shrink: 0; margin-top: 1px; <\/span>\r\n .gm-box-blue i <span> color: var(--blue-glow); <\/span>\r\n .gm-box-gold i <span> color: var(--accent-gold); <\/span>\r\n .gm-box-red i <span> color: #f87171; <\/span>\r\n .gm-box p <span> margin: 0; color: var(--text-muted); line-height: 1.6; <\/span>\r\n .gm-box p strong <span> color: var(--white); <\/span>\r\n\r\n .gm-timeline <span> padding: 0; list-style: none; margin: 12px 0; <\/span>\r\n .gm-timeline li <span> display: flex; gap: 18px; padding-bottom: 24px; position: relative; transition: var(--transition); <\/span>\r\n .gm-timeline li:hover <span> padding-left: 6px; <\/span>\r\n .gm-timeline li::before <span> content: ''; position: absolute; left: 19px; top: 40px; bottom: 0; width: 1px; background: var(--glass-border); <\/span>\r\n .gm-timeline li:last-child::before <span> display: none; <\/span>\r\n .gm-timeline-dot <span>\r\n width: 40px; height: 40px; flex-shrink: 0;\r\n background: rgba(37,99,235,0.30); border: 1px solid var(--blue-bright);\r\n border-radius: 50%; display: flex; align-items: center; justify-content: center;\r\n font-size: 18px; color: var(--blue-glow);\r\n <\/span>\r\n .gm-timeline-body <span> display: flex; flex-direction: column; gap: 4px; padding-top: 6px; <\/span>\r\n .gm-timeline-body strong <span> color: var(--white); font-size: 15px; <\/span>\r\n .gm-timeline-body span <span> color: var(--text-muted); font-size: 14px; <\/span>\r\n\r\n .gm-contact <span>\r\n background: linear-gradient(135deg, rgba(37,99,235,0.35), rgba(96,165,250,0.18));\r\n border: 1px solid rgba(96,165,250,0.30);\r\n border-radius: var(--radius-card);\r\n padding: 48px 44px; text-align: center; margin-top: 12px;\r\n <\/span>\r\n .gm-contact h3 <span> font-family: var(--font-display); font-size: 1.6rem; font-weight: 800; margin-bottom: 12px; <\/span>\r\n .gm-contact p <span> color: var(--text-muted); max-width: 560px; margin: 0 auto 28px; font-size: 15px; <\/span>\r\n .gm-contact-grid <span> display: flex; flex-wrap: wrap; justify-content: center; gap: 14px; margin-bottom: 28px; <\/span>\r\n .gm-contact-item <span>\r\n display: inline-flex; align-items: center; gap: 8px;\r\n background: var(--glass); border: 1px solid var(--glass-border);\r\n border-radius: var(--radius-pill); padding: 10px 22px;\r\n font-size: 14px; color: var(--white); text-decoration: none;\r\n transition: var(--transition);\r\n <\/span>\r\n .gm-contact-item:hover <span> background: rgba(37,99,235,0.40); border-color: var(--blue-glow); transform: translateY(-2px); <\/span>\r\n .gm-contact-item i <span> color: var(--accent); font-size: 18px; <\/span>\r\n .gm-btn <span>\r\n display: inline-flex; align-items: center; gap: 8px;\r\n background: var(--white); color: var(--navy);\r\n border-radius: var(--radius-pill); padding: 14px 36px;\r\n font-family: var(--font-display); font-size: 15px; font-weight: 700;\r\n letter-spacing: 0.04em; text-decoration: none;\r\n transition: var(--transition);\r\n box-shadow: 0 8px 24px rgba(0,0,0,0.25);\r\n <\/span>\r\n .gm-btn:hover <span> background: var(--off-white); transform: translateY(-3px); box-shadow: 0 16px 40px rgba(0,0,0,0.30); <\/span>\r\n .gm-btn i <span> font-size: 18px; <\/span>\r\n\r\n .gm-pill-row <span> display: flex; flex-wrap: wrap; gap: 8px; margin: 14px 0; <\/span>\r\n .gm-pill <span>\r\n display: inline-flex; align-items: center; gap: 6px;\r\n background: rgba(37,99,235,0.22); border: 1px solid rgba(96,165,250,0.30);\r\n border-radius: var(--radius-pill); padding: 5px 14px;\r\n font-size: 13px; color: var(--blue-glow); font-weight: 500;\r\n transition: var(--transition);\r\n <\/span>\r\n .gm-pill:hover <span> background: rgba(37,99,235,0.38); color: var(--white); <\/span>\r\n\r\n @media (max-width: 720px) {\r\n .gm-section <span> padding: 28px 22px; <\/span>\r\n .gm-hero <span> padding: 40px 16px 36px; <\/span>\r\n .gm-contact <span> padding: 32px 22px; <\/span>\r\n .gm-toc <span> padding: 24px 20px; <\/span>\r\n }\r\n\r\n .gm-reveal <span> opacity: 0; transform: translateY(24px); transition: opacity 0.55s ease, transform 0.55s ease; <\/span>\r\n .gm-reveal.visible <span> opacity: 1; transform: translateY(0); <\/span>\r\n<\/style>\r\n\r\n\r\n\r\n<div class=\"gm-warranty\">\r\n\r\n <!-- \u2500\u2500 HERO \u2500\u2500 -->\r\n <div class=\"gm-hero gm-reveal\">\r\n <div class=\"gm-hero-badge\">\r\n <i class=\"ti ti-world\"><\/i>\r\n GASPA MACCHINE\r\n <\/div>\r\n <h1>Taxe, Impozite \u0219i Reglement\u0103ri <span>de Import<\/span><\/h1>\r\n <p class=\"gm-hero-sub\">\r\n Tot ce trebuie s\u0103 \u0219ti\u021bi despre taxele vamale, TVA, documenta\u021bia de transport \u0219i procedurile de import pentru utilajele agricole \u0219i de construc\u021bii achizi\u021bionate de la GASPA MACCHINE \u0219i livrate \u00een \u021bara dumneavoastr\u0103.\r\n <\/p>\r\n <div class=\"gm-meta-row\">\r\n <span class=\"gm-meta-chip\"><i class=\"ti ti-calendar\"><\/i> Ultima actualizare: 12 iunie 2026<\/span>\r\n <span class=\"gm-meta-chip\"><i class=\"ti ti-calendar-check\"><\/i> Data intr\u0103rii \u00een vigoare: 12 iunie 2026<\/span>\r\n <span class=\"gm-meta-chip\"><i class=\"ti ti-map-pin\"><\/i> Expedieri din Italia \u00een 10 \u021b\u0103ri<\/span>\r\n <\/div>\r\n <div class=\"gm-divider\"><\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 TABLE OF CONTENTS \u2500\u2500 -->\r\n <div class=\"gm-toc gm-reveal\">\r\n <div class=\"gm-toc-title\"><i class=\"ti ti-list\"><\/i> Cuprins<\/div>\r\n <ol>\r\n <li><a href=\"#s1\">Introducere \u0219i domeniul de aplicare al politicii<\/a><\/li>\r\n <li><a href=\"#s2\">Expedieri \u00een cadrul Uniunii Europene<\/a><\/li>\r\n <li><a href=\"#s3\">TVA aplicat\u0103 \u00een func\u021bie de \u021bara de destina\u021bie<\/a><\/li>\r\n <li><a href=\"#s4\">Expedieri c\u0103tre Elve\u021bia<\/a><\/li>\r\n <li><a href=\"#s5\">Clasificarea vamal\u0103 a utilajelor<\/a><\/li>\r\n <li><a href=\"#s6\">Documente de transport \u0219i vamale<\/a><\/li>\r\n <li><a href=\"#s7\">Termeni de livrare \u0219i responsabilit\u0103\u021bi (Incoterms)<\/a><\/li>\r\n <li><a href=\"#s8\">\u00cenmatriculare, omologare \u0219i circula\u021bie<\/a><\/li>\r\n <li><a href=\"#s9\">Transporturi excep\u021bionale pentru utilaje agabaritice<\/a><\/li>\r\n <li><a href=\"#s10\">\u00cent\u00e2rzieri vamale, inspec\u021bii \u0219i cheltuieli neprev\u0103zute<\/a><\/li>\r\n <li><a href=\"#s11\">Note specifice pentru \u021bara de destina\u021bie<\/a><\/li>\r\n <li><a href=\"#s12\">\u00centreb\u0103ri frecvente<\/a><\/li>\r\n <li><a href=\"#s13\">Contact \u0219i asisten\u021b\u0103<\/a><\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 1 \u2500\u2500 -->\r\n <div id=\"s1\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-building-store\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 1<\/small>\r\n Introducere \u0219i Domeniul de Aplicare al Prezentei Politici\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Prezenta pagin\u0103 este publicat\u0103 de <strong>GASPA S.R.L MACCHINE<\/strong>, care opereaz\u0103 sub marca <strong>GASPA MACCHINE<\/strong>, cu sediul social \u0219i opera\u021bional \u00een <strong>Z.I. Predda Niedda Strada 30, 07100 Sassari (SS), Italia<\/strong>, cod de TVA <strong>IT 03006910909<\/strong>, clasificare ATECO 47.52.40. GASPA MACCHINE este un dealer specializat \u00een v\u00e2nzarea de <strong>utilaje agricole \u0219i de construc\u021bii noi \u0219i second-hand<\/strong> (tractoare, miniexcavatoare, \u00eenc\u0103rc\u0103toare frontale, cilindri compactori tandem, manipulatoare telescopice \u0219i echipamentele aferente). <\/p>\r\n\r\n <p>Toate utilajele noastre pleac\u0103 din depozitul nostru din Sassari, Sardinia, \u0219i sunt expediate c\u0103tre urm\u0103toarele \u021b\u0103ri:<\/p>\r\n\r\n <div class=\"gm-pill-row\">\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Italia<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Austria<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Finlanda<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Fran\u021ba<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Germania<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> \u021a\u0103rile de Jos<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Polonia<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Rom\u00e2nia<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Spania<\/span>\r\n <span class=\"gm-pill\"><i class=\"ti ti-circle-check\"><\/i> Elve\u021bia<\/span>\r\n <\/div>\r\n\r\n <p>Scopul acestei pagini este de a explica \u00een mod clar \u0219i transparent <strong>ce impozite, taxe \u0219i formalit\u0103\u021bi vamale<\/strong> se pot aplica comenzii dumneavoastr\u0103 \u00een func\u021bie de \u021bara de livrare, cine este responsabil pentru plata acestora \u0219i ce documente \u00eenso\u021besc fiecare expediere. Nou\u0103 din cele zece \u021b\u0103ri c\u0103tre care expediem fac parte din <strong>Uniunea European\u0103<\/strong> \u0219i partajeaz\u0103 cu Italia <strong>pia\u021ba unic\u0103<\/strong>; Elve\u021bia, \u00een schimb, nu este membr\u0103 a UE \u0219i urmeaz\u0103 o procedur\u0103 distinct\u0103, descris\u0103 \u00een detaliu \u00een Sec\u021biunea 4. <\/p>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-info-circle\"><\/i>\r\n <p><strong>Not\u0103:<\/strong> informa\u021biile con\u021binute \u00een aceast\u0103 pagin\u0103 au caracter general \u0219i rezumativ, bazat pe reglement\u0103rile vamale \u0219i fiscale \u00een vigoare \u00een prezent. Cotele, pragurile \u0219i procedurile pot fi modificate de autorit\u0103\u021bile competente. \u00cen caz de nel\u0103muriri specifice referitoare la comanda dumneavoastr\u0103, v\u0103 invit\u0103m s\u0103 ne contacta\u021bi \u00eenainte de achizi\u021bie: echipa noastr\u0103 va verifica \u00eempreun\u0103 cu dumneavoastr\u0103 fiecare detaliu referitor la impozite \u0219i documenta\u021bia de transport. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 2 \u2500\u2500 -->\r\n <div id=\"s2\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-stars\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 2<\/small>\r\n Expedieri \u00een cadrul Uniunii Europene\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Italia, Austria, Finlanda, Fran\u021ba, Germania, \u021a\u0103rile de Jos, Polonia, Rom\u00e2nia \u0219i Spania sunt toate state membre ale <strong>Uniunii Europene<\/strong> \u0219i particip\u0103 la <strong>pia\u021ba unic\u0103 european\u0103<\/strong>, care garanteaz\u0103 libera circula\u021bie a m\u0103rfurilor \u00eentre \u021b\u0103rile membre. Acest lucru are consecin\u021be practice foarte importante pentru cump\u0103r\u0103torii din aceste \u021b\u0103ri. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-ban\"><\/i> F\u0103r\u0103 taxe vamale<\/div>\r\n <p>Utilajele expediate de GASPA MACCHINE c\u0103tre un cump\u0103r\u0103tor rezident \u00een una dintre aceste nou\u0103 \u021b\u0103ri <strong>nu sunt supuse niciunei taxe vamale<\/strong>, deoarece este vorba despre o livrare intracomunitar\u0103 \u00eentre dou\u0103 state membre ale Uniunii Europene. Nu exist\u0103 nicio frontier\u0103 vamal\u0103 de trecut \u0219i nicio declara\u021bie de import de prezentat. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-file-off\"><\/i> F\u0103r\u0103 formalit\u0103\u021bi vamale sau documente de import<\/div>\r\n <p>Pentru expedierile intracomunitare nu este necesar\u0103 nicio declara\u021bie vamal\u0103, niciun document de import (cum ar fi \u201edeclara\u021bia vamal\u0103 de import\u201d) \u0219i nici interven\u021bia unui comisionar vamal. Utilajul c\u0103l\u0103tore\u0219te \u00eenso\u021bit doar de documentele comerciale \u0219i de transport obi\u0219nuite descrise \u00een Sec\u021biunea 6. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-receipt\"><\/i> Taxa pe valoarea ad\u0103ugat\u0103 (TVA)<\/div>\r\n <p>Singura tax\u0103 aplicabil\u0103 v\u00e2nz\u0103rilor intracomunitare c\u0103tre consumatorii finali este <strong>taxa pe valoarea ad\u0103ugat\u0103 (TVA)<\/strong>, care este deja <strong>inclus\u0103 integral \u00een pre\u021bul final<\/strong> indicat pe site-ul <a href=\"https:\/\/gaspa-macchine.com\/ro\/\">gaspa-macchine.com<\/a> \u0219i \u00een factura de achizi\u021bie. Nu sunt prev\u0103zute pl\u0103\u021bi suplimentare de TVA la momentul livr\u0103rii. Detaliile privind cota de TVA aplicat\u0103 \u00een func\u021bie de \u021bara de destina\u021bie sunt ilustrate \u00een Sec\u021biunea 3. <\/p>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-shield-check\"><\/i>\r\n <p><strong>Pe scurt:<\/strong> dac\u0103 locui\u021bi \u00een una dintre cele nou\u0103 \u021b\u0103ri UE indicate, pre\u021bul pe care \u00eel pl\u0103ti\u021bi \u00een momentul comenzii este pre\u021bul total \u0219i definitiv. Nu ve\u021bi primi cereri de plat\u0103 suplimentare din partea curierilor, transportatorilor sau autorit\u0103\u021bilor vamale pentru taxe sau TVA la import. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 3 \u2500\u2500 -->\r\n <div id=\"s3\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-receipt-2\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 3<\/small>\r\n TVA Aplicat\u0103 \u00een func\u021bie de \u021aara de Destina\u021bie\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>\u00cen calitate de v\u00e2nz\u0103tor cu sediul \u00een Italia, GASPA MACCHINE aplic\u0103 TVA conform regulilor UE privind comer\u021bul electronic transfrontalier (regimul \u201eOne Stop Shop\u201d \u2013 OSS, conform D.Lgs. 83\/2021 \u0219i Regulamentului UE 2017\/2455). \u00cen practic\u0103, aceasta \u00eenseamn\u0103 c\u0103: <\/p>\r\n\r\n <ul class=\"gm-list\">\r\n <li><i class=\"ti ti-circle-check\"><\/i> Pentru v\u00e2nz\u0103rile c\u0103tre <strong>consumatori priva\u021bi<\/strong> situa\u021bi \u00een alte state membre UE, cota de TVA aplicat\u0103 este, \u00een general, cea din <strong>\u021bara de destina\u021bie a utilajului<\/strong>, cu excep\u021bia cazului \u00een care volumul total al v\u00e2nz\u0103rilor noastre transfrontaliere r\u0103m\u00e2ne sub pragul anual de <strong>10.000 \u20ac<\/strong> stabilit la nivelul UE, caz \u00een care se poate aplica cota italian\u0103.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> Pentru v\u00e2nz\u0103rile c\u0103tre <strong>profesioni\u0219ti \u0219i \u00eentreprinderi<\/strong> identifica\u021bi \u00een scopuri de TVA \u00eentr-un alt stat membru (opera\u021biuni B2B cu num\u0103r de TVA valid), livrarea poate fi efectuat\u0103 \u00een regim de <strong>neimpozitare TVA<\/strong> conform art. 41 din D.L. 331\/1993, cu aplicarea mecanismului de <strong>taxare invers\u0103<\/strong> de c\u0103tre cump\u0103r\u0103tor \u00een propria \u021bar\u0103. <\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> \u00cen orice caz, <strong>TVA-ul aplicat efectiv este \u00eentotdeauna indicat clar \u00een factura<\/strong> emis\u0103 la momentul comenzii \u0219i este deja inclus \u00een pre\u021bul total afi\u0219at pe site.<\/li>\r\n <\/ul>\r\n\r\n <div class=\"gm-table-wrap\">\r\n <table class=\"gm-table\">\r\n <thead>\r\n <tr>\r\n <th>\u021aar\u0103<\/th>\r\n <th>Cot\u0103 TVA Standard<\/th>\r\n <th>Referin\u021b\u0103 Normativ\u0103<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddee\ud83c\uddf9<\/span> <strong>Italia<\/strong><\/td>\r\n <td>22%<\/td>\r\n <td>D.P.R. 633\/1972<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\udde6\ud83c\uddf9<\/span> <strong>Austria<\/strong><\/td>\r\n <td>20%<\/td>\r\n <td>Umsatzsteuergesetz (UStG)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddeb\ud83c\uddee<\/span> <strong>Finlanda<\/strong><\/td>\r\n <td>25,5%<\/td>\r\n <td>Arvonlis\u00e4verolaki (AVL)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddeb\ud83c\uddf7<\/span> <strong>Fran\u021ba<\/strong><\/td>\r\n <td>20%<\/td>\r\n <td>Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\udde9\ud83c\uddea<\/span> <strong>Germania<\/strong><\/td>\r\n <td>19%<\/td>\r\n <td>Umsatzsteuergesetz (UStG)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddf3\ud83c\uddf1<\/span> <strong>\u021a\u0103rile de Jos<\/strong><\/td>\r\n <td>21%<\/td>\r\n <td>Wet op de omzetbelasting<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddf5\ud83c\uddf1<\/span> <strong>Polonia<\/strong><\/td>\r\n <td>23%<\/td>\r\n <td>Ustawa o VAT<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddf7\ud83c\uddf4<\/span> <strong>Rom\u00e2nia<\/strong><\/td>\r\n <td>21%<\/td>\r\n <td>Codul Fiscal<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\uddea\ud83c\uddf8<\/span> <strong>Spania<\/strong><\/td>\r\n <td>21%<\/td>\r\n <td>Ley del IVA<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><span class=\"flag\">\ud83c\udde8\ud83c\udded<\/span> <strong>Elve\u021bia<\/strong><\/td>\r\n <td>8,1% (TVA la import elve\u021bian)<\/td>\r\n <td>Legea federal\u0103 privind TVA (LIVA)<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <div class=\"gm-box gm-box-gold\">\r\n <i class=\"ti ti-alert-triangle\"><\/i>\r\n <p><strong>Cotele pot varia:<\/strong> cotele indicate corespund cotelor standard de TVA \u00een vigoare \u00een prezent \u00een fiecare \u021bar\u0103 \u0219i sunt furnizate \u00een scop informativ. Autorit\u0103\u021bile fiscale na\u021bionale le pot modifica \u00een orice moment. Cota aplicat\u0103 efectiv comenzii dumneavoastr\u0103 este \u00eentotdeauna cea men\u021bionat\u0103 \u00een factura definitiv\u0103 generat\u0103 la momentul achizi\u021biei. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 4 \u2500\u2500 -->\r\n <div id=\"s4\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-flag-3\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 4<\/small>\r\n Expedieri c\u0103tre Elve\u021bia\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Elve\u021bia nu este membr\u0103 a Uniunii Europene<\/strong> \u0219i nu face parte din teritoriul vamal al UE. Prin urmare, orice utilaj expediat din Italia c\u0103tre Elve\u021bia este considerat un <strong>export<\/strong> din punct de vedere italian\/UE \u0219i un <strong>import<\/strong> din punct de vedere elve\u021bian, cu formalit\u0103\u021bile vamale aferente. V\u0103 explic\u0103m \u00een continuare, \u00een mod transparent, ce presupune acest lucru \u00een mod concret. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-file-invoice\"><\/i> Export din Italia (TVA italian\u0103 neaplicat\u0103)<\/div>\r\n <p>Pentru livr\u0103rile la export c\u0103tre Elve\u021bia, conform <strong>art. 8 din D.P.R. 633\/1972<\/strong>, v\u00e2nzarea este <strong>neimpozabil\u0103 \u00een scopuri de TVA italian\u0103<\/strong>. Pre\u021bul indicat pentru cump\u0103r\u0103torii elve\u021bieni pe site este, prin urmare, pre\u021bul utilajului <strong>f\u0103r\u0103 TVA italian\u0103<\/strong>. Factura emis\u0103 de GASPA MACCHINE va men\u021biona clar opera\u021biunea ca fiind \u201eneimpozabil\u0103 \u2013 livrare la export, art. 8 D.P.R. 633\/1972\u201d. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-customs\"><\/i> Import \u00een Elve\u021bia \u2013 Tax\u0103 vamal\u0103<\/div>\r\n <p>\u00cencep\u00e2nd cu <strong>1 ianuarie 2024<\/strong>, Elve\u021bia a abolit taxele vamale la importul pentru aproape toate <strong>produsele industriale<\/strong>, categorie care include majoritatea utilajelor agricole \u0219i de construc\u021bii v\u00e2ndute de GASPA MACCHINE (tractoare, miniexcavatoare, \u00eenc\u0103rc\u0103toare frontale, cilindri compactori, manipulatoare telescopice \u0219i echipamentele aferente). \u00cen aceste cazuri, <strong>\u00een general nu se datoreaz\u0103 nicio tax\u0103 vamal\u0103<\/strong> la intrarea \u00een Elve\u021bia. Pentru unele categorii reziduale de produse agricole sau componente specifice s-ar putea aplica totu\u0219i taxe: \u00een caz de dubiu cu privire la un anumit utilaj, v\u0103 invit\u0103m s\u0103 ne contacta\u021bi \u00eenainte de achizi\u021bie, indic\u00e2nd codul vamal al produsului (vezi Sec\u021biunea 5), astfel \u00eenc\u00e2t s\u0103 putem verifica \u00eempreun\u0103 pozi\u021bia tarifar\u0103 aplicabil\u0103 la Administra\u021bia Federal\u0103 a V\u0103milor \u0219i Securit\u0103\u021bii Frontierelor (UDSC\/AFD). <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-receipt-tax\"><\/i> Taxa pe valoarea ad\u0103ugat\u0103 la import (TVA elve\u021bian\u0103)<\/div>\r\n <p>Indiferent de absen\u021ba taxelor vamale, orice utilaj importat \u00een Elve\u021bia este supus <strong>taxei pe valoarea ad\u0103ugat\u0103 la import (TVA elve\u021bian\u0103 sau \u201eMWST\/TVA\/IVA\u201d)<\/strong>, calculat\u0103 la valoarea m\u0103rfii, la costurile de transport \u0219i la eventualele asigur\u0103ri, la cota standard actual\u0103 de <strong>8,1%<\/strong>. Aceast\u0103 tax\u0103 este perceput\u0103 de Administra\u021bia Federal\u0103 a V\u0103milor \u00een momentul intr\u0103rii m\u0103rfii pe teritoriul elve\u021bian \u0219i este \u00een sarcina cump\u0103r\u0103torului\/importatorului, cu excep\u021bia cazului \u00een care s-a convenit altfel \u00een scris cu GASPA MACCHINE. <\/p>\r\n\r\n <div class=\"gm-box gm-box-gold\">\r\n <i class=\"ti ti-alert-triangle\"><\/i>\r\n <p><strong>Important pentru cump\u0103r\u0103torii elve\u021bieni:<\/strong> pre\u021bul pl\u0103tit c\u0103tre GASPA MACCHINE \u00een momentul comenzii <strong>nu include TVA-ul elve\u021bian la import<\/strong>, care va fi solicitat separat de Administra\u021bia Federal\u0103 a V\u0103milor (sau de curier\/transportator \u00een numele acesteia) \u00een momentul v\u0103muirii, cu excep\u021bia cazului \u00een care conveni\u021bi cu noi o livrare \u201eLivrat cu Taxele Pl\u0103tite\u201d (DDP \u2013 a se vedea Sec\u021biunea 7). V\u0103 recomand\u0103m s\u0103 \u021bine\u021bi cont de acest cost suplimentar, egal cu aproximativ 8,1% din valoarea m\u0103rfii \u0219i a transportului, atunci c\u00e2nd v\u0103 planifica\u021bi achizi\u021bia. <\/p>\r\n <\/div>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-certificate\"><\/i> Certificat de origine preferen\u021bial\u0103 (EUR.1)<\/div>\r\n <p>\u00cen baza <strong>Acordului de liber schimb \u00eentre Comunitatea Economic\u0103 European\u0103 \u0219i Confedera\u021bia Elve\u021bian\u0103 din 1972<\/strong>, m\u0103rfurile de origine UE pot beneficia de un tratament vamal preferen\u021bial la importul \u00een Elve\u021bia, dac\u0103 sunt \u00eenso\u021bite de un <strong>certificat de origine EUR.1<\/strong> sau de o declara\u021bie de origine pe factur\u0103, \u00een cazul \u00een care utilajele \u00eendeplinesc cerin\u021bele de origine prev\u0103zute de acord. La cererea cump\u0103r\u0103torului, GASPA MACCHINE evalueaz\u0103 de la caz la caz posibilitatea de a elibera o astfel de documenta\u021bie pentru utilajele care \u00eendeplinesc cerin\u021bele, \u00een special pentru utilajele noi de produc\u021bie european\u0103. Pentru utilajele second-hand, originea \u0219i documenta\u021bia disponibil\u0103 sunt indicate \u00een fi\u0219a produsului sau furnizate la cerere \u00eenainte de achizi\u021bie. <\/p>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 5 \u2500\u2500 -->\r\n <div id=\"s5\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-barcode\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 5<\/small>\r\n Clasificarea Vamal\u0103 a Utilajelor\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Fiecare utilaj comercializat de GASPA MACCHINE este clasificat conform <strong>Sistemului Armonizat (SA\/HS)<\/strong> de denumire \u0219i codificare a m\u0103rfurilor, utilizat la nivel interna\u021bional pentru a identifica \u00een mod unic tipul de produs \u00een scopuri vamale \u0219i statistice. Indic\u0103m mai jos principalele categorii de utilaje v\u00e2ndute \u0219i codurile vamale de referin\u021b\u0103 aferente, cu titlu informativ. <\/p>\r\n\r\n <div class=\"gm-table-wrap\">\r\n <table class=\"gm-table\">\r\n <thead>\r\n <tr>\r\n <th>Categorie de Utilaj<\/th>\r\n <th>Cod SA\/HS de Referin\u021b\u0103<\/th>\r\n <th>Descriere<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>Tractoare agricole<\/strong><\/td>\r\n <td>8701.9x<\/td>\r\n <td>Tractoare agricole pe ro\u021bi, noi sau second-hand<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Miniexcavatoare \u0219i excavatoare<\/strong><\/td>\r\n <td>8429.5x<\/td>\r\n <td>\u00cenc\u0103rc\u0103toare frontale, excavatoare \u0219i \u00eenc\u0103rc\u0103toare, autopropulsate<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Cilindri compactori tandem<\/strong><\/td>\r\n <td>8429.40<\/td>\r\n <td>Compactoare \u0219i cilindri compactori, autopropulsa\u021bi<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Manipulatoare telescopice<\/strong><\/td>\r\n <td>8427.20<\/td>\r\n <td>Stivuitoare autopropulsate \u0219i alte c\u0103rucioare de manipulare<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Echipamente \u0219i componente pentru utilaje agricole\/de construc\u021bii<\/strong><\/td>\r\n <td>8431.4x \/ 8433.9x<\/td>\r\n <td>P\u0103r\u021bi \u0219i accesorii care pot fi identificate ca fiind destinate exclusiv sau \u00een principal utilajelor indicate mai sus<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <p>Codul vamal exact aplicabil unui anumit utilaj depinde de caracteristicile sale tehnice, de marc\u0103, de model \u0219i de eventualele configura\u021bii sau accesorii instalate. Codul vamal definitiv este \u00eentotdeauna indicat \u00een documentele de transport \u0219i export \u0219i, acolo unde este necesar, comunicat \u00een prealabil cump\u0103r\u0103torului care solicit\u0103 acest lucru \u00eenainte de comand\u0103, \u00een special pentru expedierile c\u0103tre Elve\u021bia. <\/p>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-info-circle\"><\/i>\r\n <p><strong>De ce este important:<\/strong> codul vamal determin\u0103 eventuala tax\u0103 aplicabil\u0103 (relevant\u0103 \u00een principal pentru Elve\u021bia, a se vedea Sec\u021biunea 4) \u0219i permite autorit\u0103\u021bilor vamale s\u0103 verifice rapid natura m\u0103rfii, reduc\u00e2nd riscul de \u00eent\u00e2rzieri sau controale suplimentare.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 6 \u2500\u2500 -->\r\n <div id=\"s6\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-files\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 6<\/small>\r\n Documente de Transport \u0219i Vamale\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Fiecare utilaj expediat de GASPA MACCHINE este \u00eenso\u021bit de o serie de documente, al c\u0103ror con\u021binut variaz\u0103 \u00een func\u021bie de \u021bara de destina\u021bie. Mai jos recapitul\u0103m documentele standard \u0219i cele suplimentare necesare pentru expedierile extra-UE. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-file-text\"><\/i> Documente pentru toate expedierile (UE \u0219i Elve\u021bia)<\/div>\r\n <ul class=\"gm-list\">\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Factur\u0103 comercial\u0103<\/strong>, cu indicarea pre\u021bului, a regimului de TVA aplicat (a se vedea Sec\u021biunile 2-4), a datelor GASPA MACCHINE \u0219i ale cump\u0103r\u0103torului.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Document de transport (CMR sau scrisoare de tr\u0103sur\u0103 interna\u021bional\u0103)<\/strong>, care \u00eenso\u021be\u0219te utilajul pe tot parcursul transportului rutier.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Documenta\u021bia tehnic\u0103 a utilajului<\/strong>, acolo unde este disponibil\u0103: manual de utilizare \u0219i \u00eentre\u021binere, declara\u021bie de conformitate CE (pentru utilajele care sunt dotate cu aceasta), registru de \u00eentre\u021binere.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Documente specifice vehiculului<\/strong> (pentru utilajele supuse \u00eenmatricul\u0103rii): cartea de identitate a vehiculului sau documentul echivalent din \u021bara de origine, acolo unde exist\u0103.<\/li>\r\n <\/ul>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-customs\"><\/i> Documente suplimentare pentru expedierile c\u0103tre Elve\u021bia<\/div>\r\n <ul class=\"gm-list\">\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Declara\u021bie vamal\u0103 de export<\/strong> (DAE \u2013 Document de \u00censo\u021bire la Export), \u00eentocmit\u0103 de comisionarul nostru vamal italian.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Declara\u021bie de origine sau certificat EUR.1<\/strong>, atunci c\u00e2nd este aplicabil \u0219i solicitat (a se vedea Sec\u021biunea 4).<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> <strong>Lista coletelor (packing list)<\/strong>, cu greutatea, dimensiunile \u0219i descrierea detaliat\u0103 a utilajului \u0219i a eventualelor accesorii, necesar\u0103 pentru declara\u021bia vamal\u0103 de import \u00een Elve\u021bia.<\/li>\r\n <\/ul>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-send\"><\/i>\r\n <p><strong>C\u00e2nd primi\u021bi documentele:<\/strong> factura comercial\u0103 este emis\u0103 \u00een momentul confirm\u0103rii comenzii \u0219i trimis\u0103 prin e-mail. Documentele de transport \u0219i, pentru Elve\u021bia, documentele vamale sunt preg\u0103tite \u00een momentul expedierii \u0219i furnizate curierului\/transportatorului desemnat; o copie digital\u0103 este trimis\u0103 \u0219i cump\u0103r\u0103torului pentru arhivele proprii. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 7 \u2500\u2500 -->\r\n <div id=\"s7\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-truck-delivery\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 7<\/small>\r\n Termeni de Livrare \u0219i Responsabilit\u0103\u021bi (Incoterms)\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Termenii de livrare, baza\u021bi pe <strong>Incoterms\u00ae ai Camerei Interna\u021bionale de Comer\u021b<\/strong>, definesc \u00een mod clar cine este responsabil pentru transport, riscuri \u0219i eventualele impozite\/taxe \u00een fiecare etap\u0103 a expedierii. GASPA MACCHINE indic\u0103 \u00eentotdeauna termenul de livrare aplicabil \u00een confirmarea comenzii \u0219i \u00een factur\u0103. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-flag-2\"><\/i> Expedieri c\u0103tre \u021b\u0103rile UE (Italia, Austria, Finlanda, Fran\u021ba, Germania, \u021a\u0103rile de Jos, Polonia, Rom\u00e2nia, Spania)<\/div>\r\n <p>Pentru expedierile c\u0103tre aceste \u021b\u0103ri, termenul de livrare standard aplicat este <strong>DAP \u2013 Delivered At Place (Livrat la locul de destina\u021bie)<\/strong>, conform Incoterms\u00ae 2020. GASPA MACCHINE organizeaz\u0103 \u0219i suport\u0103 costurile de transport p\u00e2n\u0103 la adresa de livrare indicat\u0103 de cump\u0103r\u0103tor. Deoarece nu exist\u0103 taxe sau formalit\u0103\u021bi vamale \u00eentre \u021b\u0103rile UE (a se vedea Sec\u021biunea 2), termenul DAP nu implic\u0103 niciun cost sau obliga\u021bie suplimentar\u0103 \u00een sarcina cump\u0103r\u0103torului la momentul livr\u0103rii. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-flag-3\"><\/i> Expedieri c\u0103tre Elve\u021bia<\/div>\r\n <p>Pentru expedierile c\u0103tre Elve\u021bia, termenul de livrare standard aplicat este <strong>DAP \u2013 Delivered At Place<\/strong>, cu urm\u0103toarea precizare: GASPA MACCHINE organizeaz\u0103 \u0219i suport\u0103 transportul \u0219i efectuarea <strong>declara\u021biei vamale de export<\/strong> din Italia, dar <strong>TVA-ul la import elve\u021bian \u0219i eventuala tax\u0103 vamal\u0103 rezidual\u0103 (a se vedea Sec\u021biunea 4) r\u0103m\u00e2n \u00een sarcina cump\u0103r\u0103torului<\/strong> \u00een calitate de importator de referin\u021b\u0103, cu excep\u021bia cazului \u00een care p\u0103r\u021bile convin \u00een scris asupra unui termen <strong>DDP \u2013 Delivered Duty Paid (Livrat cu Taxele Pl\u0103tite)<\/strong>, caz \u00een care GASPA MACCHINE va include aceste costuri \u00een pre\u021bul final convenit. Termenul de livrare aplicat efectiv comenzii dumneavoastr\u0103 este \u00eentotdeauna specificat \u00een confirmarea comenzii. <\/p>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-info-circle\"><\/i>\r\n <p><strong>Posibilitatea unui acord DDP pentru Elve\u021bia:<\/strong> cump\u0103r\u0103torii elve\u021bieni care doresc s\u0103 evite s\u0103 se ocupe personal de formalit\u0103\u021bile de import pot solicita, \u00eenainte de confirmarea comenzii, o cota\u021bie <strong>DDP (Livrat cu Taxele Pl\u0103tite)<\/strong>. \u00cen acest caz, GASPA MACCHINE include \u00een deviz TVA-ul elve\u021bian la import \u0219i organizeaz\u0103 \u00eentreaga procedur\u0103 vamal\u0103 prin intermediul propriului transportator, simplific\u00e2nd opera\u021biunea pentru cump\u0103r\u0103tor. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 8 \u2500\u2500 -->\r\n <div id=\"s8\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-license\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 8<\/small>\r\n \u00cenmatriculare, Omologare \u0219i Circula\u021bie pe Drumurile Publice\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Multe dintre utilajele v\u00e2ndute de GASPA MACCHINE (tractoare agricole, manipulatoare telescopice, unii cilindri compactori \u0219i utilaje de construc\u021bii) pot fi supuse, pe l\u00e2ng\u0103 formalit\u0103\u021bile vamale \u0219i fiscale, \u0219i unor proceduri de <strong>\u00eenmatriculare \u0219i omologare pentru circula\u021bia pe drumurile publice<\/strong> \u00een \u021bara cump\u0103r\u0103torului. Aceste proceduri sunt distincte de formalit\u0103\u021bile vamale \u0219i sunt gestionate de autorit\u0103\u021bile na\u021bionale competente \u00een domeniul transporturilor (\u00een Italia, Motorizzazione Civile). <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-certificate\"><\/i> Documenta\u021bie furnizat\u0103 de GASPA MACCHINE<\/div>\r\n <ul class=\"gm-list\">\r\n <li><i class=\"ti ti-circle-check\"><\/i> Pentru utilajele deja \u00eenmatriculate, se furnizeaz\u0103 <strong>cartea de identitate a vehiculului original\u0103<\/strong> sau documentul echivalent, cu procedurile necesare pentru transferul de proprietate sau noua \u00eenmatriculare \u00een \u021bara de destina\u021bie.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> Pentru utilajele dotate cu <strong>marcaj CE \u0219i declara\u021bie de conformitate<\/strong> a produc\u0103torului, aceast\u0103 documenta\u021bie este furnizat\u0103 \u00een copie pentru a facilita demersurile de omologare la autorit\u0103\u021bile din \u021bara de destina\u021bie.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> Pentru utilajele f\u0103r\u0103 \u00eenmatriculare (de exemplu, excavatoare \u0219i \u00eenc\u0103rc\u0103toare frontale destinate utiliz\u0103rii exclusive pe \u0219antier, f\u0103r\u0103 omologare rutier\u0103), aceast\u0103 informa\u021bie este indicat\u0103 clar \u00een fi\u0219a produsului.<\/li>\r\n <\/ul>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Responsabilitatea cump\u0103r\u0103torului<\/div>\r\n <p>Cump\u0103r\u0103torul este responsabil s\u0103 finalizeze, la autorit\u0103\u021bile competente din \u021bara sa de re\u0219edin\u021b\u0103, eventualele demersuri de <strong>nou\u0103 \u00eenmatriculare, omologare, inspec\u021bie tehnic\u0103 periodic\u0103 sau adaptare la reglement\u0103rile locale privind circula\u021bia<\/strong>, \u00een cazul \u00een care inten\u021bioneaz\u0103 s\u0103 utilizeze utilajul pe drumurile publice. Termenele \u0219i costurile acestor demersuri variaz\u0103 de la o \u021bar\u0103 la alta \u0219i nu sunt nici determinate, nici controlate de GASPA MACCHINE. <\/p>\r\n\r\n <div class=\"gm-box gm-box-gold\">\r\n <i class=\"ti ti-alert-triangle\"><\/i>\r\n <p><strong>Verifica\u021bi \u00eenainte de achizi\u021bie:<\/strong> dac\u0103 inten\u021biona\u021bi s\u0103 utiliza\u021bi utilajul pe drumurile publice din \u021bara dumneavoastr\u0103, v\u0103 recomand\u0103m s\u0103 verifica\u021bi cu autorit\u0103\u021bile locale (sau cu un consultant pentru \u00eenmatricul\u0103ri auto) cerin\u021bele de \u00eenmatriculare aplicabile modelului specific, <strong>\u00eenainte<\/strong> de a finaliza achizi\u021bia. Echipa noastr\u0103 este disponibil\u0103 s\u0103 furnizeze toat\u0103 documenta\u021bia tehnic\u0103 disponibil\u0103 despre utilaj pentru a facilita aceast\u0103 verificare. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 9 \u2500\u2500 -->\r\n <div id=\"s9\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-ruler-2\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 9<\/small>\r\n Transporturi Excep\u021bionale pentru Utilaje Agabaritice\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Av\u00e2nd \u00een vedere dimensiunile \u0219i greutatea multor utilaje agricole \u0219i de construc\u021bii comercializate de GASPA MACCHINE, unele expedieri pot necesita un <strong>transport excep\u021bional<\/strong>, adic\u0103 un transport care dep\u0103\u0219e\u0219te dimensiunile sau greut\u0103\u021bile maxime standard prev\u0103zute de codul rutier al \u021b\u0103rilor tranzitate.<\/p>\r\n\r\n <ul class=\"gm-list\">\r\n <li><i class=\"ti ti-circle-check\"><\/i> Atunci c\u00e2nd un utilaj necesit\u0103 un transport excep\u021bional, GASPA MACCHINE apeleaz\u0103 la <strong>transportatori specializa\u021bi<\/strong>, care ob\u021bin <strong>autoriza\u021biile necesare pentru transport excep\u021bional<\/strong> de la autorit\u0103\u021bile competente din \u021b\u0103rile de tranzit \u0219i de destina\u021bie, \u00eenainte de plecarea m\u0103rfii.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> Aceste autoriza\u021bii pot implica <strong>termene de livrare u\u0219or mai lungi<\/strong> fa\u021b\u0103 de o expediere standard, deoarece itinerariul \u0219i datele de tranzit trebuie planificate \u00een avans \u0219i uneori convenite cu autorit\u0103\u021bile rutiere locale.<\/li>\r\n <li><i class=\"ti ti-circle-check\"><\/i> Costurile referitoare la autoriza\u021biile pentru transportul excep\u021bional sunt <strong>deja incluse \u00een cheltuielile de transport<\/strong> indicate \u00een momentul comenzii, cu excep\u021bia unei men\u021biuni explicite contrare.<\/li>\r\n <\/ul>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-clock\"><\/i>\r\n <p><strong>Planificare anticipat\u0103:<\/strong> pentru utilajele de mari dimensiuni (de exemplu, excavatoare de mari dimensiuni sau tractoare cu echipamente voluminoase), v\u0103 recomand\u0103m s\u0103 ne contacta\u021bi pentru a afla \u00een avans termenele de livrare estimate, care vor \u021bine cont de eventualele necesit\u0103\u021bi de transport excep\u021bional c\u0103tre \u021bara dumneavoastr\u0103.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 10 \u2500\u2500 -->\r\n <div id=\"s10\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-alert-octagon\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 10<\/small>\r\n \u00cent\u00e2rzieri Vamale, Inspec\u021bii \u0219i Cheltuieli Neprev\u0103zute\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>De\u0219i marea majoritate a expedierilor decurg f\u0103r\u0103 probleme, este important s\u0103 fi\u021bi con\u0219tien\u021bi de posibilele excep\u021bii, \u00een special pentru expedierile c\u0103tre Elve\u021bia.<\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-search\"><\/i> Controale vamale prin sondaj<\/div>\r\n <p>Autorit\u0103\u021bile vamale elve\u021biene pot efectua, \u00een orice moment \u0219i la propria discre\u021bie, <strong>controale prin sondaj<\/strong> asupra m\u0103rfurilor la import, care pot implica o scurt\u0103 \u00eent\u00e2rziere \u00een livrare \u00een timp ce marfa este inspectat\u0103. Astfel de controale nu pot fi prev\u0103zute sau evitate de c\u0103tre GASPA MACCHINE \u0219i nu implic\u0103, de regul\u0103, costuri suplimentare pentru cump\u0103r\u0103tor, cu excep\u021bia cazurilor descrise mai jos. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-cash-banknote\"><\/i> Neplata TVA-ului la import (Elve\u021bia)<\/div>\r\n <p>Pentru expedierile c\u0103tre Elve\u021bia cu livrare DAP (a se vedea Sec\u021biunea 7), \u00een cazul \u00een care cump\u0103r\u0103torul nu achit\u0103 TVA-ul la import \u0219i\/sau eventualele taxe vamale solicitate de Administra\u021bia Federal\u0103 a V\u0103milor, marfa <strong>nu va putea fi v\u0103muit\u0103<\/strong> \u0219i va putea fi:<\/p>\r\n <ul class=\"gm-list gm-list-warn\">\r\n <li><i class=\"ti ti-alert-triangle\"><\/i> re\u021binut\u0103 \u00een custodie temporar\u0103, cu posibile <strong>costuri de depozitare<\/strong> facturate de terminalul vamal;<\/li>\r\n <li><i class=\"ti ti-alert-triangle\"><\/i> retrimis\u0103 expeditorului, cu <strong>costuri de transport de retur<\/strong> \u00een sarcina cump\u0103r\u0103torului, cu excep\u021bia cazului \u00een care s-a convenit altfel.<\/li>\r\n <\/ul>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-route\"><\/i> \u00cent\u00e2rzieri cauzate de condi\u021bii de transport excep\u021bional sau evenimente externe<\/div>\r\n <p>\u00cent\u00e2rzierile pot rezulta, de asemenea, din condi\u021bii meteorologice nefavorabile, greve \u00een sectorul transporturilor, restric\u021bii temporare de circula\u021bie pentru vehiculele grele \u00een anumite \u021b\u0103ri sau perioade ale anului, sau din necesitatea de a reprograma un transport excep\u021bional (a se vedea Sec\u021biunea 9). \u00cen astfel de cazuri, GASPA MACCHINE informeaz\u0103 cump\u0103r\u0103torul imediat ce ia la cuno\u0219tin\u021b\u0103 \u0219i furnizeaz\u0103 o estimare actualizat\u0103 a termenelor de livrare. <\/p>\r\n\r\n <div class=\"gm-box gm-box-red\">\r\n <i class=\"ti ti-alert-triangle\"><\/i>\r\n <p><strong>Responsabilitatea pentru costurile vamale neanticipate:<\/strong> GASPA MACCHINE nu poate fi tras\u0103 la r\u0103spundere pentru costurile vamale, fiscale sau de depozitare rezultate din informa\u021bii inexacte sau incomplete furnizate de cump\u0103r\u0103tor \u00een momentul comenzii (de exemplu, o adres\u0103 de livrare sau un num\u0103r de TVA gre\u0219it), nici pentru \u00eent\u00e2rzierile cauzate de deciziile autorit\u0103\u021bilor vamale din \u021bara de destina\u021bie care nu sunt sub controlul nostru.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 11 \u2500\u2500 -->\r\n <div id=\"s11\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-flag\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 11<\/small>\r\n Note Specifice pentru \u021aara de Destina\u021bie\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Mai jos prezent\u0103m, pentru fiecare \u021bar\u0103 c\u0103tre care expediem, c\u00e2teva note practice suplimentare referitoare la impozite, v\u0103mi \u0219i proceduri locale relevante pentru cei care achizi\u021bioneaz\u0103 utilaje agricole sau de construc\u021bii.<\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Italia<\/div>\r\n <p>Expediere na\u021bional\u0103, f\u0103r\u0103 formalit\u0103\u021bi vamale. TVA-ul de 22% este inclus \u00een pre\u021b. Utilajul c\u0103l\u0103tore\u0219te cu factur\u0103 italian\u0103 \u0219i document de transport (DDT). Pentru eventuala \u00eenmatriculare sau transfer de proprietate, contacta\u021bi birourile Motorizzazione Civile competente pentru re\u0219edin\u021ba cump\u0103r\u0103torului. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Austria<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul austriac (20%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. Pentru utilajele supuse \u00eenmatricul\u0103rii, autoritatea competent\u0103 este <strong>Landesregierung<\/strong> (Amt der Landesregierung) din provincia de re\u0219edin\u021b\u0103, prin intermediul sistemului de \u00eenmatriculare a vehiculelor (Zulassungsstelle). <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Finlanda<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul finlandez (25,5%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. Demersurile de \u00eenmatriculare a tractoarelor \u0219i utilajelor agricole sunt gestionate de <strong>Traficom<\/strong> (Agen\u021bia finlandez\u0103 pentru transporturi \u0219i comunica\u021bii). <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Fran\u021ba<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul francez (20%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. Pentru \u00eenmatricularea tractoarelor \u0219i utilajelor agricole se aplic\u0103 procedura la <strong>Syst\u00e8me d'Immatriculation des V\u00e9hicules (SIV)<\/strong>, \u00een general prin intermediul unui professionnel habilit\u00e9 (dealer sau agen\u021bie). <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Germania<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul german (19%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. \u00cenmatricularea utilajelor agricole supuse \u00eenmatricul\u0103rii (de exemplu, tractoare) se face la <strong>Zulassungsstelle<\/strong> (biroul de \u00eenmatriculare a vehiculelor) local, competent pentru locul de re\u0219edin\u021b\u0103 al cump\u0103r\u0103torului. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> \u021a\u0103rile de Jos<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul olandez (21%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. \u00cenmatricularea \u0219i inspec\u021bia tehnic\u0103 a utilajelor agricole sunt gestionate de <strong>RDW (Rijksdienst voor het Wegverkeer)<\/strong>. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Polonia<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul polonez (23%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. \u00cenmatricularea tractoarelor \u0219i utilajelor agricole supuse \u00eenmatricul\u0103rii se face la <strong>Starostwo Powiatowe<\/strong> (biroul districtual) competent pentru locul de re\u0219edin\u021b\u0103. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Rom\u00e2nia<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul rom\u00e2n (21%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. \u00cenmatricularea vehiculelor \u0219i a utilajelor agricole supuse \u00eenmatricul\u0103rii este gestionat\u0103 de <strong>Registrul Auto Rom\u00e2n (RAR)<\/strong> \u0219i de serviciile publice comunitare de \u00eenmatriculare. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Spania<\/div>\r\n <p>Livrare intracomunitar\u0103, f\u0103r\u0103 taxe vamale. TVA-ul spaniol (21%) este inclus \u00een pre\u021b pentru consumatorii priva\u021bi. Utilajele agricole cu num\u0103r de \u00eenmatriculare sunt gestionate prin <strong>Registro Oficial de Maquinaria Agr\u00edcola (ROMA)<\/strong>, administrat de Comunit\u0103\u021bile Autonome, pe l\u00e2ng\u0103 Direcci\u00f3n General de Tr\u00e1fico (DGT) pentru circula\u021bia pe drumurile publice. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-map-pin\"><\/i> Elve\u021bia<\/div>\r\n <p>Expediere extra-UE: livrare la export neimpozabil\u0103 TVA italian\u0103, tax\u0103 vamal\u0103 \u00een general absent\u0103 pentru produsele industriale din 2024, dar <strong>TVA elve\u021bian\u0103 la import de 8,1%<\/strong> datorat\u0103 de cump\u0103r\u0103tor (cu excep\u021bia acordului DDP \u2013 a se vedea Sec\u021biunile 4 \u0219i 7). \u00cenmatricularea tractoarelor \u0219i utilajelor agricole este gestionat\u0103 la nivel cantonal de <strong>Birourile de circula\u021bie (Strassenverkehrsamt\/Service des automobiles)<\/strong> din cantonul de re\u0219edin\u021b\u0103. <\/p>\r\n\r\n <div class=\"gm-box gm-box-blue\">\r\n <i class=\"ti ti-info-circle\"><\/i>\r\n <p>Informa\u021biile referitoare la entit\u0103\u021bile \u0219i procedurile na\u021bionale sunt furnizate cu scop orientativ. GASPA MACCHINE nu gestioneaz\u0103 direct demersurile de \u00eenmatriculare la autorit\u0103\u021bile str\u0103ine, dar furnizeaz\u0103 toat\u0103 documenta\u021bia tehnic\u0103 \u0219i comercial\u0103 necesar\u0103 pentru a le facilita. <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 12 \u2500\u2500 -->\r\n <div id=\"s12\" class=\"gm-section gm-reveal\">\r\n <div class=\"gm-section-header\">\r\n <div class=\"gm-section-icon\"><i class=\"ti ti-help-circle\"><\/i><\/div>\r\n <div>\r\n <div class=\"gm-section-title\">\r\n <small>Sec\u021biunea 12<\/small>\r\n \u00centreb\u0103ri Frecvente\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-circle-check\"><\/i> Va trebui s\u0103 pl\u0103tesc taxe vamale dac\u0103 locuiesc \u00eentr-o \u021bar\u0103 din Uniunea European\u0103?<\/div>\r\n <p>Nu. \u00centre Italia \u0219i celelalte opt \u021b\u0103ri UE c\u0103tre care expediem (Austria, Finlanda, Fran\u021ba, Germania, \u021a\u0103rile de Jos, Polonia, Rom\u00e2nia, Spania) este \u00een vigoare libera circula\u021bie a m\u0103rfurilor: nu exist\u0103 taxe vamale \u0219i nici declara\u021bii de import de prezentat. Pre\u021bul pe care \u00eel pl\u0103ti\u021bi este definitiv. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-circle-check\"><\/i> De ce pre\u021bul pentru Elve\u021bia este indicat f\u0103r\u0103 TVA?<\/div>\r\n <p>Deoarece exportul din Italia c\u0103tre Elve\u021bia este \u201eneimpozabil\u201d \u00een scopuri de TVA italian\u0103 (art. 8 D.P.R. 633\/1972). Cu toate acestea, la sosirea m\u0103rfii \u00een Elve\u021bia, va fi datorat TVA-ul elve\u021bian la import (8,1%), cu excep\u021bia cazului \u00een care a\u021bi convenit cu noi o livrare DDP care s\u0103 \u00eel includ\u0103 deja \u00een pre\u021b. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-circle-check\"><\/i> Pot solicita GASPA MACCHINE s\u0103 se ocupe de \u00eentreaga procedur\u0103 vamal\u0103 pentru Elve\u021bia?<\/div>\r\n <p>Da. Pute\u021bi solicita o cota\u021bie cu livrare <strong>DDP (Livrat cu Taxele Pl\u0103tite)<\/strong>, care include \u00een pre\u021bul final TVA-ul elve\u021bian la import \u0219i \u00eentreaga gestionare vamal\u0103 prin intermediul transportatorului nostru, astfel \u00eenc\u00e2t s\u0103 nu trebuiasc\u0103 s\u0103 v\u0103 ocupa\u021bi personal de nicio formalitate. <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-circle-check\"><\/i> Utilajul pe care \u00eel achizi\u021bionez este deja gata pentru a fi \u00eenmatriculat \u00een \u021bara mea?<\/div>\r\n <p>Depinde de model \u0219i de \u021bar\u0103. V\u0103 furniz\u0103m toat\u0103 documenta\u021bia tehnic\u0103 \u0219i de proprietate disponibil\u0103, dar demersurile de \u00eenmatriculare, omologare sau inspec\u021bie la autorit\u0103\u021bile din \u021bara dumneavoastr\u0103 r\u0103m\u00e2n \u00een sarcina dumneavoastr\u0103. V\u0103 recomand\u0103m s\u0103 verifica\u021bi cerin\u021bele specifice \u00eenainte de achizi\u021bie (a se vedea Sec\u021biunea 8). <\/p>\r\n\r\n <div class=\"gm-sub\"><i class=\"ti ti-circle-check\"><\/i> Ce se \u00eent\u00e2mpl\u0103 dac\u0103 expedierea mea este oprit\u0103 la vam\u0103?<\/div>\r\n <p>Pentru expedierile intra-UE, acest scenariu nu se produce, deoarece nu exist\u0103 o frontier\u0103 vamal\u0103. Pentru Elve\u021bia, o oprire vamal\u0103 este \u00een general legat\u0103 de un control prin sondaj (de regul\u0103 rezolvat rapid) sau de neplata TVA-ului la import de c\u0103tre cump\u0103r\u0103tor. \u00cen orice caz, v\u0103 vom \u021bine la curent \u0219i v\u0103 vom asista \u00een rezolvarea situa\u021biei (a se vedea Sec\u021biunea 10). <\/p>\r\n <\/div>\r\n\r\n <!-- \u2500\u2500 SECTION 13 \u2500\u2500 -->\r\n <div id=\"s13\" class=\"gm-contact gm-reveal\">\r\n <h3>\u00centreb\u0103ri despre Taxe \u0219i Import? Contacta\u021bi-ne <\/h3>\r\n <p>Echipa noastr\u0103 v\u0103 st\u0103 la dispozi\u021bie pentru a clarifica orice nel\u0103murire referitoare la impozite, taxe, documenta\u021bie vamal\u0103 sau proceduri de \u00eenmatriculare \u00eenainte \u0219i dup\u0103 achizi\u021bia dumneavoastr\u0103.<\/p>\r\n <div class=\"gm-contact-grid\">\r\n <a href=\"mailto:info@gaspa-macchine.com\" class=\"gm-contact-item\">\r\n <i class=\"ti ti-mail\"><\/i>\r\n info@gaspa-macchine.com\r\n <\/a>\r\n <a href=\"tel:+393773901146\" class=\"gm-contact-item\">\r\n <i class=\"ti ti-phone\"><\/i>\r\n +39 377 390 1146\r\n <\/a>\r\n <span class=\"gm-contact-item\">\r\n <i class=\"ti ti-clock\"><\/i>\r\n Lun\u2013S\u00e2m, 09:00\u201318:00 CET\r\n <\/span>\r\n <span class=\"gm-contact-item\">\r\n <i class=\"ti ti-map-pin\"><\/i>\r\n Z.I. Predda Niedda Str. 30, 07100 Sassari (SS) \r\n <\/span>\r\n <\/div>\r\n <a href=\"https:\/\/gaspa-macchine.com\/ro\/contactati-ne\/\" class=\"gm-btn\">\r\n <i class=\"ti ti-send\"><\/i>\r\n Contacteaz\u0103-ne Acum\r\n <\/a>\r\n <\/div>\r\n\r\n<\/div><!-- \/.gm-warranty -->\r\n\r\n<script>\r\n(function(){\r\n var reveals = document.querySelectorAll('.gm-reveal');\r\n if(!reveals.length) return;\r\n var io = new IntersectionObserver(function(entries){\r\n entries.forEach(function(e){\r\n if(e.isIntersecting)<span> e.target.classList.add('visible'); io.unobserve(e.target); <\/span>\r\n });\r\n }, <span> threshold: 0.07 <\/span>);\r\n reveals.forEach(function(el)<span> io.observe(el); <\/span>);\r\n})();\r\n<\/script>\r\n\r\n\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxe, Impozite \u0219i Reglement\u0103ri de Import \u2013 GASPA MACCHINE GASPA MACCHINE Taxe, Impozite \u0219i Reglement\u0103ri de Import Tot ce trebuie s\u0103 \u0219ti\u021bi despre taxele vamale, TVA, documenta\u021bia de transport \u0219i procedurile de import pentru utilajele agricole \u0219i de construc\u021bii achizi\u021bionate de la GASPA MACCHINE \u0219i livrate \u00een \u021bara dumneavoastr\u0103. Ultima actualizare: 12 iunie 2026 Data intr\u0103rii \u00een vigoare: 12 iunie 2026 Expedieri din Italia \u00een 10 \u021b\u0103ri Cuprins Introducere \u0219i domeniul de aplicare al politicii Expedieri \u00een cadrul Uniunii Europene TVA aplicat\u0103 \u00een func\u021bie de \u021bara de destina\u021bie Expedieri c\u0103tre Elve\u021bia Clasificarea vamal\u0103 a utilajelor Documente de transport \u0219i vamale Termeni de livrare \u0219i responsabilit\u0103\u021bi (Incoterms) \u00cenmatriculare, omologare \u0219i circula\u021bie Transporturi excep\u021bionale pentru utilaje agabaritice \u00cent\u00e2rzieri vamale, inspec\u021bii \u0219i cheltuieli neprev\u0103zute Note specifice pentru \u021bara de destina\u021bie \u00centreb\u0103ri frecvente Contact \u0219i asisten\u021b\u0103 Sec\u021biunea 1 Introducere \u0219i Domeniul de Aplicare al Prezentei Politici Prezenta pagin\u0103 este publicat\u0103 de GASPA S.R.L MACCHINE, care opereaz\u0103 sub marca GASPA MACCHINE, cu sediul social \u0219i opera\u021bional \u00een Z.I. Predda Niedda Strada 30, 07100 Sassari (SS), Italia, cod de TVA IT 03006910909, clasificare ATECO 47.52.40. GASPA MACCHINE este un dealer specializat \u00een v\u00e2nzarea de utilaje agricole \u0219i de construc\u021bii noi \u0219i second-hand (tractoare, miniexcavatoare, \u00eenc\u0103rc\u0103toare frontale, cilindri compactori tandem, manipulatoare telescopice \u0219i echipamentele aferente). Toate utilajele noastre pleac\u0103 din depozitul nostru din Sassari, Sardinia, \u0219i sunt expediate c\u0103tre urm\u0103toarele \u021b\u0103ri: Italia Austria Finlanda Fran\u021ba Germania \u021a\u0103rile de Jos Polonia Rom\u00e2nia Spania Elve\u021bia Scopul acestei pagini este de a explica \u00een mod clar \u0219i transparent ce impozite, taxe \u0219i formalit\u0103\u021bi vamale se pot aplica comenzii dumneavoastr\u0103 \u00een func\u021bie de \u021bara de livrare, cine este responsabil pentru plata acestora \u0219i ce documente \u00eenso\u021besc fiecare expediere. Nou\u0103 din cele zece \u021b\u0103ri c\u0103tre care expediem fac parte din Uniunea European\u0103 \u0219i partajeaz\u0103 cu Italia pia\u021ba unic\u0103; Elve\u021bia, \u00een schimb, nu este membr\u0103 a UE \u0219i urmeaz\u0103 o procedur\u0103 distinct\u0103, descris\u0103 \u00een detaliu \u00een Sec\u021biunea 4. Not\u0103: informa\u021biile con\u021binute \u00een aceast\u0103 pagin\u0103 au caracter general \u0219i rezumativ, bazat pe reglement\u0103rile vamale \u0219i fiscale \u00een vigoare \u00een prezent. Cotele, pragurile \u0219i procedurile pot fi modificate de autorit\u0103\u021bile competente. \u00cen caz de nel\u0103muriri specifice referitoare la comanda dumneavoastr\u0103, v\u0103 invit\u0103m s\u0103 ne contacta\u021bi \u00eenainte de achizi\u021bie: echipa noastr\u0103 va verifica \u00eempreun\u0103 cu dumneavoastr\u0103 fiecare detaliu referitor la impozite \u0219i documenta\u021bia de transport. Sec\u021biunea 2 Expedieri \u00een cadrul Uniunii Europene Italia, Austria, Finlanda, Fran\u021ba, Germania, \u021a\u0103rile de Jos, Polonia, Rom\u00e2nia \u0219i Spania sunt toate state membre ale Uniunii Europene \u0219i particip\u0103 la pia\u021ba unic\u0103 european\u0103, care garanteaz\u0103 libera circula\u021bie a m\u0103rfurilor \u00eentre \u021b\u0103rile membre. Acest lucru are consecin\u021be practice foarte importante pentru cump\u0103r\u0103torii din aceste \u021b\u0103ri. F\u0103r\u0103 taxe vamale Utilajele expediate de GASPA MACCHINE c\u0103tre un cump\u0103r\u0103tor rezident \u00een una dintre aceste nou\u0103 \u021b\u0103ri nu sunt supuse niciunei taxe vamale, deoarece este vorba despre o livrare intracomunitar\u0103 \u00eentre dou\u0103 state membre ale Uniunii Europene. Nu exist\u0103 nicio frontier\u0103 vamal\u0103 de trecut \u0219i nicio declara\u021bie de import de prezentat. F\u0103r\u0103 formalit\u0103\u021bi vamale sau documente de import Pentru expedierile intracomunitare nu este necesar\u0103 nicio declara\u021bie vamal\u0103, niciun document de import (cum ar fi \u201edeclara\u021bia vamal\u0103 de import\u201d) \u0219i nici interven\u021bia unui comisionar vamal. Utilajul c\u0103l\u0103tore\u0219te \u00eenso\u021bit doar de documentele comerciale \u0219i de transport obi\u0219nuite descrise \u00een Sec\u021biunea 6. Taxa pe valoarea ad\u0103ugat\u0103 (TVA) Singura tax\u0103 aplicabil\u0103 v\u00e2nz\u0103rilor intracomunitare c\u0103tre consumatorii finali este taxa pe valoarea ad\u0103ugat\u0103 (TVA), care este deja inclus\u0103 integral \u00een pre\u021bul final indicat pe site-ul gaspa-macchine.com \u0219i \u00een factura de achizi\u021bie. Nu sunt prev\u0103zute pl\u0103\u021bi suplimentare de TVA la momentul livr\u0103rii. Detaliile privind cota de TVA aplicat\u0103 \u00een func\u021bie de \u021bara de destina\u021bie sunt ilustrate \u00een Sec\u021biunea 3. Pe scurt: dac\u0103 locui\u021bi \u00een una dintre cele nou\u0103 \u021b\u0103ri UE indicate, pre\u021bul pe care \u00eel pl\u0103ti\u021bi \u00een momentul comenzii este pre\u021bul total \u0219i definitiv. Nu ve\u021bi primi cereri de plat\u0103 suplimentare din partea curierilor, transportatorilor sau autorit\u0103\u021bilor vamale pentru taxe sau TVA la import. Sec\u021biunea 3 TVA Aplicat\u0103 \u00een func\u021bie de \u021aara de Destina\u021bie \u00cen calitate de v\u00e2nz\u0103tor cu sediul \u00een Italia, GASPA MACCHINE aplic\u0103 TVA conform regulilor UE privind comer\u021bul electronic transfrontalier (regimul \u201eOne Stop Shop\u201d \u2013 OSS, conform D.Lgs. 83\/2021 \u0219i Regulamentului UE 2017\/2455). \u00cen practic\u0103, aceasta \u00eenseamn\u0103 c\u0103: Pentru v\u00e2nz\u0103rile c\u0103tre consumatori priva\u021bi situa\u021bi \u00een alte state membre UE, cota de TVA aplicat\u0103 este, \u00een general, cea din \u021bara de destina\u021bie a utilajului, cu excep\u021bia cazului \u00een care volumul total al v\u00e2nz\u0103rilor noastre transfrontaliere r\u0103m\u00e2ne sub pragul anual de 10.000 \u20ac stabilit la nivelul UE, caz \u00een care se poate aplica cota italian\u0103. Pentru v\u00e2nz\u0103rile c\u0103tre profesioni\u0219ti \u0219i \u00eentreprinderi identifica\u021bi \u00een scopuri de TVA \u00eentr-un alt stat membru (opera\u021biuni B2B cu num\u0103r de TVA valid), livrarea poate fi efectuat\u0103 \u00een regim de neimpozitare TVA conform art. 41 din D.L. 331\/1993, cu aplicarea mecanismului de taxare invers\u0103 de c\u0103tre cump\u0103r\u0103tor \u00een propria \u021bar\u0103. \u00cen orice caz, TVA-ul aplicat efectiv este \u00eentotdeauna indicat clar \u00een factura emis\u0103 la momentul comenzii \u0219i este deja inclus \u00een pre\u021bul total afi\u0219at pe site. \u021aar\u0103 Cot\u0103 TVA Standard Referin\u021b\u0103 Normativ\u0103 \ud83c\uddee\ud83c\uddf9 Italia 22% D.P.R. 633\/1972 \ud83c\udde6\ud83c\uddf9 Austria 20% Umsatzsteuergesetz (UStG) \ud83c\uddeb\ud83c\uddee Finlanda 25,5% Arvonlis\u00e4verolaki (AVL) \ud83c\uddeb\ud83c\uddf7 Fran\u021ba 20% Code G\u00e9n\u00e9ral des Imp\u00f4ts \ud83c\udde9\ud83c\uddea Germania 19% Umsatzsteuergesetz (UStG) \ud83c\uddf3\ud83c\uddf1 \u021a\u0103rile de Jos 21% Wet op de omzetbelasting \ud83c\uddf5\ud83c\uddf1 Polonia 23% Ustawa o VAT \ud83c\uddf7\ud83c\uddf4 Rom\u00e2nia 21% Codul Fiscal \ud83c\uddea\ud83c\uddf8 Spania 21% Ley del IVA \ud83c\udde8\ud83c\udded Elve\u021bia 8,1% (TVA la import elve\u021bian) Legea federal\u0103 privind TVA (LIVA) Cotele pot varia: cotele indicate corespund cotelor standard de TVA \u00een vigoare \u00een prezent \u00een fiecare \u021bar\u0103 \u0219i sunt furnizate \u00een scop informativ. Autorit\u0103\u021bile fiscale na\u021bionale le pot modifica \u00een orice moment. Cota aplicat\u0103 efectiv comenzii dumneavoastr\u0103 este \u00eentotdeauna cea men\u021bionat\u0103 \u00een factura definitiv\u0103 generat\u0103 la momentul achizi\u021biei. Sec\u021biunea 4 Expedieri c\u0103tre Elve\u021bia Elve\u021bia nu este membr\u0103 a Uniunii Europene \u0219i nu face parte din teritoriul vamal al UE. Prin urmare, orice utilaj expediat din Italia c\u0103tre Elve\u021bia este considerat un export din punct de vedere italian\/UE \u0219i un import din punct de vedere elve\u021bian, cu formalit\u0103\u021bile vamale aferente. V\u0103 explic\u0103m \u00een continuare, \u00een mod transparent, ce presupune acest lucru \u00een<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"googlesitekit_rrm_CAow0ePLDA:productID":"","_uag_custom_page_level_css":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","footnotes":""},"class_list":["post-12880","page","type-page","status-publish","hentry","entry","owp-thumbs-layout-horizontal","owp-btn-normal","owp-tabs-layout-horizontal","has-no-thumbnails","has-product-nav"],"aioseo_notices":[],"_hostinger_reach_plugin_has_subscription_block":false,"_hostinger_reach_plugin_is_elementor":false,"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"ocean-thumb-m":false,"ocean-thumb-ml":false,"ocean-thumb-l":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false},"uagb_author_info":{"display_name":"claudesurs112@gmail.com","author_link":"https:\/\/gaspa-macchine.com\/ro\/author\/claudesurs112gmail-com\/"},"uagb_comment_info":0,"uagb_excerpt":"Taxe, Impozite \u0219i Reglement\u0103ri de Import \u2013 GASPA MACCHINE GASPA MACCHINE Taxe, Impozite \u0219i Reglement\u0103ri de Import Tot ce trebuie s\u0103 \u0219ti\u021bi despre taxele vamale, TVA, documenta\u021bia de transport \u0219i procedurile de import pentru utilajele agricole \u0219i de construc\u021bii achizi\u021bionate de la GASPA MACCHINE \u0219i livrate \u00een \u021bara dumneavoastr\u0103. Ultima actualizare: 12 iunie 2026 Data…","_links":{"self":[{"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/pages\/12880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/comments?post=12880"}],"version-history":[{"count":0,"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/pages\/12880\/revisions"}],"wp:attachment":[{"href":"https:\/\/gaspa-macchine.com\/ro\/wp-json\/wp\/v2\/media?parent=12880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}