diff --git a/programe/import_efactura.prg b/programe/import_efactura.prg
index 30e81cc..ce3249f 100644
--- a/programe/import_efactura.prg
+++ b/programe/import_efactura.prg
@@ -3,6 +3,12 @@
 *!*	13.08.2024
 *!*	vizImportEFactura + discountfaratva
 
+*!*	28.07.2026
+*!*	marius.mutu
+*!*	borderoul eFactura, facturi primite: diferenta ignora TVA-ul de taxare inversa (coloana
+*!*	jtva_ti din view-ul anaf_vefactura_primit), ca sa nu mai apara colorate fals facturile
+*!*	cu 4426=4427; degradare automata daca migrarea DB nu a ajuns inca la client
+
 Procedure importEfacturaPrimite
 	DO vizImportEFactura WITH 'PRIMITE'
 ENDPROC 
@@ -18,6 +24,7 @@ PROCEDURE vizImportEFactura
 	Private poFacturi, poFacturiDetalii
 	Local loFrmFacturi As "frm_efactura_import", lcTip, llPrimite
 	Local lcData1, lcFiltru, lcFiltruOriginal, lcOrder, lcSchema, lcgroup, llAfiseaza, llModParam
+	Local lcExprDiferenta, llAreJtvaTi
 	poFacturi = Null
 	poFacturiDetalii = Null
 	
@@ -25,7 +32,14 @@ PROCEDURE vizImportEFactura
 	llPrimite = (m.lcTip = 'PRIMITE')
 	
 	lcTabel = IIF(m.lcTip = 'PRIMITE', 'anaf_vefactura_primit', 'anaf_vefactura_trimis')
- 	
+
+	llAreJtvaTi = .F.
+	IF goExecutor.oExecuta("select column_name from user_tab_columns where table_name = '" + Upper(m.lcTabel) + "' and column_name = 'JTVA_TI'", 'cColoaneJTva') And Used('cColoaneJTva')
+		llAreJtvaTi = (Reccount('cColoaneJTva') > 0)
+		Use In (Select('cColoaneJTva'))
+	ENDIF
+	lcExprDiferenta = IIF(m.llAreJtvaTi, [NVL(total_cu_tva,0.00) - (NVL(jtotctva,0.00) - NVL(jtva_ti,0.00)) as diferenta], [NVL(total_cu_tva, 0.00)-NVL(jtotctva, 0.00) as diferenta])
+
 * FACTURI PRIMITE/TRIMISE
 	lcData1 = '01' + Padl(Int(m.gnLuna),2,'0') + Alltrim(Str(m.gnAn))
 	TEXT To lcSchema Noshow
@@ -33,7 +47,7 @@ ales N(1), id N(20), id_fact N(20), data_act D, data_scad D, numar_act C(30), xf
 	ENDTEXT
 	
 	TEXT To lcSelect TEXTMERGE Noshow
-SELECT 0 as ales, id, id_fact, data_act, data_scad, numar_act, xfurnizor, xclient, partener, id_incarcare, id_descarcare, tip_mesaj_raspuns, mesaj_raspuns, data_raspuns, NVL(trimis,0) as trimis, data_trimis, cod_fiscal, cod_fiscal_emitent, cod_fiscal_beneficiar, '' as detalii, total_fara_tva, total_tva, total_tva_ron, total_cu_tva, discount_fara_tva, taxe_fara_tva, valoare_fara_tva, total_de_plata, nume_valuta, test, jtotctva, descriere, detalii_plata, NVL(total_cu_tva, 0.00)-NVL(jtotctva, 0.00) as diferenta, procesat, 
+SELECT 0 as ales, id, id_fact, data_act, data_scad, numar_act, xfurnizor, xclient, partener, id_incarcare, id_descarcare, tip_mesaj_raspuns, mesaj_raspuns, data_raspuns, NVL(trimis,0) as trimis, data_trimis, cod_fiscal, cod_fiscal_emitent, cod_fiscal_beneficiar, '' as detalii, total_fara_tva, total_tva, total_tva_ron, total_cu_tva, discount_fara_tva, taxe_fara_tva, valoare_fara_tva, total_de_plata, nume_valuta, test, jtotctva, descriere, detalii_plata, <<m.lcExprDiferenta>>, procesat,
 	'' as SerieActRoa, CAST(null as Number(14)) as NrActRoa, CAST(null as Number(20)) as idPartRoa, '' as PartenerRoa, '' as codFiscalROA, CAST(null as Number(10)) as idValutaROA, '' as numeValutaROA, CAST(null as Number(16,6)) as  cursROA,
 	'' as Cont, '' as acont, 0 as TVAIncasare, '' as Fdoc, CAST(0 as Number(5)) as Id_Fdoc, '' as Nrord, CAST(0 as Number(10)) as id_Lucrare, '' as Contract, CAST(null as Number(10)) as id_ctr, 
 	'' Sectie, CAST(0 as Number(10)) as id_Sectie, '' as dst_chlt, CAST(0 as Number(10)) as  id_Venchelt, '' as nresp, CAST(0 as Number(10)) as  id_responsabil, 0 as completat, 0 as completatdet, creditnote, '' as explicatiaROA