Through ANAF Order No. 2719/2025, published in the Official Gazette No. 1 of 5 January 2026, the official procedure for the pre-filling, verification and submission of Form 212 – the Single Tax Return regarding income tax and social contributions owed by individuals – was approved. The new procedure strengthens ANAF’s role in providing tax data and clarifies taxpayers’ responsibilities in the filing process.
Who benefits from the pre-filled single tax return
ANAF provides individuals with the data necessary for pre-filling the single tax return, based on information available in its databases. This facility is intended for taxpayers who, according to the Fiscal Code, have earned:
- income subject to income tax;
- income for which social security contributions (CAS) and/or health insurance contributions (CASS) are due.
Pre-filling is carried out through a dedicated IT application, mainly accessible to taxpayers via the Private Virtual Space (SPV).
Ways to access the pre-filled return
The pre-filled single tax return is made available:
- in electronic format, via SPV, with automatic data transfer into Form 212;
- in paper format, at the premises of the competent tax authority, upon request by individuals who are not registered in SPV.
The competent tax authority is the one corresponding to the taxpayer’s fiscal domicile in Romania or, as applicable, the authority designated for administering individuals without a fiscal domicile in Romania.
Data used for pre-filling
The procedure clearly establishes the sources of information used by ANAF, including:
- statements filed by income payers (Forms 205 and 112);
- previous declarations submitted by taxpayers (Form 212 from the previous year, Form 204);
- rental contract records;
- the Taxpayer Register;
- information on pensioner status;
- data related to annual income norms.
The data provided include identification details, type of activity carried out, income earned, tax due, and social contributions withheld at source or owed by option.
For persons insured under their own pension systems or for pensioners, the section regarding social security contributions is not pre-filled, according to the information available to ANAF.
Deadlines and taxpayer obligations
Data for pre-filling the single tax return are made available no later than 31 March of the year following the reporting year. Taxpayers are required to:
- verify the accuracy of the displayed information;
- complete or correct the data, depending on their personal tax situation;
- submit the single tax return by 25 May inclusive of the year following the reporting year.
The declaration may be submitted electronically, filed at the registry of the tax authority, or sent by post with acknowledgment of receipt.
Taxpayers who have already submitted the return may correct any errors by filing a rectifying declaration. Conversely, individuals who have no reporting obligations according to their personal tax situation are not required to submit Form 212, even if ANAF has pre-filled data for them.
It is important to note that the absence of pre-filled data does not exempt the taxpayer from the obligation to submit the single tax return, if such an obligation exists under the Fiscal Code.