The document regulating the Single Tax Return (Form 212) is ANAF Order no. 7015/2024, published in the Official Gazette no. 1327 bis on December 31, 2024. It approves the format, content, submission, and management method of the “Single Tax Return on Income Tax and Social Contributions Owed by Individuals”.
According to current legislation, individuals who earned income or incurred losses in 2024, either individually or through an association, in Romania and/or abroad, and who owe income tax and mandatory social contributions, must complete and submit Form 212. The form must also be submitted by individuals who opt to pay the health insurance contribution (CASS) in 2025.
Submission deadlines:
- By May 26, 2025 – for income earned in 2024;
- Anytime in 2025 – for those opting to pay the health contribution.
Income categories
The declaration covers a wide range of income types, including:
self-employment, intellectual property rights, rental income, investments, agriculture, forestry, fisheries, and foreign income. Non-residents and persons with disabilities must also comply.
Amending the return
Form 212 can be amended by filing a rectifying return, using the same form, by checking the appropriate rectification boxes. All relevant data must be completed, even if unchanged.
Submission methods:
- Online: via the Virtual Private Space (SPV) or e-guvernare.ro (with qualified electronic signature);
- In-person/by mail: at the tax office or by postal service with proof of receipt.
The assistance software is available free of charge at www.anaf.ro or ANAF offices.