Individuals who earned in 2022 income from wages and salaries, income from pensions, income from self-employment, agricultural activities, income from self-employment under sports contracts, income from intellectual property rights, income from the transfer of the use of goods, income from other sources and gains from investments may redirect the amount representing up to 3.5% of income tax earned in 2022 to support non-profit entities and units of worship, as well as to grant private scholarships.
It is important to note that non-profit entities/units of worship benefit from the amounts representing up to 3.5% of the tax due on the annual net taxable income/taxable net profit only if at the time of their payment by the tax authority they are included in the Register of entities/units of worship for which tax deductions are granted.
Taxpayers can decide on the allocation of an amount representing up to 3.5% of the established tax to support non-profit entities that are established and operate under the law and units of worship, as well as for granting private scholarships, by completing and submitting the following forms:
form 230 “ Request for the use of the amount representing up to 3.5% of the annual tax due”;
form 212 “ Single declaration on income tax and social contributions owed by individuals”.
v Form 230:
Please note that Form 230 was approved by ANAF Order no.15/2021 approving the Procedure for determining the amount representing up to 3.5% of the annual tax due for the support of non-profit entities that are established and operate under the law and units of worship, as well as for the granting of private scholarships, according to the law, as well as the model and content of some forms, amended by ANAF Order 80/2022.
Form 230 is to be completed and submitted by individuals who earn the following income in Romania:
-income from wages and salaries;
-income from pensions;
-income from self-employed activities taxed on the basis of income norm;
-agricultural activities taxed on the basis of income norm;
-income from self-employed activities based on sports activity contracts, for which tax is withheld at source;
-income from intellectual property rights, other than those for which net income is determined under the real system;
-income from the transfer of the use of goods for which the net income is determined on the basis of income rules and income from the transfer of the use of goods for which the net income is determined on the basis of flat rates of expenses.
Income from self-employed activities for which the net income is determined on the basis of the income rules and for which taxpayers may complete form 230 in order to exercise the option to dispose of an amount representing up to 3.5% of the income tax, is income from production, trade, provision of services carried out individually and/or in a form of association. These activities are included in the Nomenclature of activities for which the net income can be determined on the basis of the annual income rules, which is approved by order of the Minister of Public Finance, in accordance with the activities in the Classification of Activities in the National Economy – CAEN, approved by order of the President of the National Institute of Statistics.
Income from production, trade and service activities represents the income earned by authorised individuals, individual enterprises and family enterprises authorised under the terms of Government Emergency Ordinance no.44/20084.
Taxpayers who obtain income from self-employed activities exercised in the form of liberal professions do not submit form 230 in order to exercise the option to dispose of an amount representing up to 3.5% of income tax.
Form PDF inteligent (smart) can be found in the section “Online services”, subsection “Electronic declarations”, heading “Download declarations”
“Application for the use of the amount representing up to 3.5% of the annual tax due”, together with completed annexes, can be submitted as follows:
a) Through the portal of the National Tax Administration Agency www.anaf.ro, accessing the service “Virtual Private Space”:
b) Through the portal www.e-guvernare.ro, using a qualified digital certificate;
c) In paper format, at the registry of the competent tax body, individually;
d) By post, individually, with confirmation of receipt;
e) by electronic means of remote transmission, by means of the Centralised Statement of Data contained in form 230, transmitted by the entity receiving the amount.
Taxpayers complete the form in the following situations:
a) they have incurred expenses in the reporting year for the award of private scholarships in accordance with the law and claim their reimbursement;
b) they decide on the allocation of the amount representing up to 3.5% of the annual tax for the support of non-profit entities that are established and operate under the law or religious units.
Taxpayers may request that this amount be used to support more than one non-profit entity/faith-based unit and to grant private scholarships. In this case, the form “Annex no. …. to the Request for the destination of the amount representing up to 3.5% of the annual tax due” must be completed accordingly. The boxes at the end of form 230 must also be filled in with the number of the annexes completed and submitted with it.
The form “Annex No …. to the Application for the use of the amount representing up to 3.5% of the annual tax due” cannot be submitted after the submission of a form 230.
In case the form is submitted by an authorised representative designated by the taxpayer, Section III must also be completed. “Identification data of the authorised representative”.
If the form is submitted or transmitted in paper format, it must be completed in duplicate. One copy is to be kept by the tax authority and the other by the taxpayer or his representative.
Addition of Section II “Allocation of the amount representing up to 3.5% of the annual tax to support non-profit entities/units of worship, as well as to grant private scholarships, according to the law”:
a) Private scholarship – the box is ticked by taxpayers who have incurred expenses during the reporting year with private scholarships according to the law and claim their refund.
“Contract no./date” – enter the number and date of the contract for the private scholarship.
“Amount paid (lei)” – enter the amount paid by the taxpayer during the reporting year for the private scholarship.
“Payment documents no./date” – enter the number and date of the documents certifying the payment of the private scholarship.
Taxpayers are obliged to submit to the competent tax body, in copy with the mention
“as per original”, the contract concerning the private scholarship as well as the payment documents for these scholarships.
The smart PDF of form 230 can be accessed at the following link:
https://static.anaf.ro/static/10/Anaf/Declaratii_R/230.html.
v Form 212 – “Single declaration on income tax and social contributions owed by individuals”
Exercising the option by completing form 212:
For the following incomes, taxpayers may complete form 212 in order to exercise the option to have an amount of up to 3.5% of their income tax allocated to support non-profit entities and religious units, as well as to grant private scholarships:
– income from self-employed activities for which the net income is determined under the real system;
– income from intellectual property rights for which the net income is determined in real system;
– income from the transfer of the use of goods for which the net income is determined on a real system;
– from agricultural, forestry and fish farming activities, determined under the real system;
– gains from investments, referred to in Article 119 paragraph (1) of the Tax Code.
For the above-mentioned incomes, taxpayers are obliged to complete and submit form 212 in order to declare them and to determine the tax on the annual net taxable income/gain.
Taxpayers who obtain income from abroad of the same nature as that obtained in Romania for which there is the right to dispose of the destination of the amount representing up to 3.5% of the income tax due, provided for in Article 1231 paragraph (1) of the Tax Code, may also dispose of the destination of the amount representing up to 3.5% of the income tax earned abroad, due in Romania, after deduction of the tax credit, by completing and submitting Form 212.
Income from self-employed activities, for which the net income is determined in the real system, and for which taxpayers exercise the option to dispose of an amount representing up to 3.5% of the income tax by completing form 212, includes income from production, trade, services and income from liberal professions, made individually and/or in a form of association.
Income from production, trade and services activities represents the income earned by authorized individuals, sole proprietorships and family businesses authorized under the terms of OUG no. 44/2008.
Income from liberal professions represents the income obtained from the provision of professional services, according to the special normative acts regulating the organization and exercise of that profession. The category of income from liberal professions includes, by way of example, income obtained by: doctors, lawyers, notaries public, bailiffs, technical experts and accountants, chartered accountants, financial auditors, tax consultants, architects, translators, sportsmen and sportswomen, as well as other individuals with professions regulated by law.
The form can be obtained free of charge from the offices of the tax authorities or by accessing the portal of the National Tax Administration Agency, www.anaf.ro, as follows:
a) section “Taxpayer assistance”, subsection “Declaration of tax obligations”, heading “All forms, with explanations” ;
b) Smart PDF form – section “Online services”, subsection “Electronic returns”, heading “Download declarations”.
Taxpayers complete the form in the following situations:
incurred expenditure in the reporting year for the award of private scholarships in accordance with the law;
provide for the allocation of up to 3.5% of the annual tax for the support of non-profit entities established and operating under the law or units of worship.
Taxpayers may request that this amount be used to support more than one non-profit entity/faith-based unit and to grant private scholarships.
Completion of Section 9 “Destination of the amount representing up to 3.5% of the tax due on net income/taxable annual net profit”:
a) Private scholarship:
“Private scholarship” box is checked by taxpayers who incurred expenses during the reporting year on private scholarships as required by law;
“Contract no./date” – enter the number and date of the contract for the private scholarship;
“Amount paid (lei)” – enter the amount paid by the taxpayer during the reporting year for the private scholarship;
“Payment documents no./date” – enter the number and date of the documents certifying the payment of the private scholarship.
Submission deadline:
Forms 230 – “Request for the allocation of the amount representing up to 3.5% of the annual tax due” and 212 – “Single declaration on income tax and social contributions owed by individuals” shall be submitted by 25 May of the year following the year of income, inclusive, under penalty of forfeiture.
Legal basis:
-Fiscal Code (approved by Law no.227/2015, published in MO no.688 of 10.09.2015), as amended and supplemented;
-Methodological Norms for the application of the Tax Code (approved by HG no.1/2016);
-www.anaf.ro.