In the Official Gazette no. 1 of 5 January 2026, Order no. 2719/2025 was published, approving the Procedure for the pre-completion, verification and submission of Form 212 – “Single Tax Return regarding income tax and social contributions due by individuals.”
According to the order, the National Agency for Fiscal Administration (ANAF) provides taxpayers with data for the pre-completion of the Single Tax Return, based on information available in its databases. This facility is intended for individuals who have earned income subject to income tax and/or social contributions, in accordance with the Fiscal Code, and is accessible through a dedicated pre-completion application.
Methods of access
The pre-completed Single Tax Return is made available to taxpayers:
- in electronic format, through the Private Virtual Space (SPV) service, with automatic data transfer into Form 212;
- in paper format, at the premises of the competent tax authority, upon request, for taxpayers who are not enrolled in SPV.
The procedure is applied by the competent central tax authority, namely:
- the tax authority within whose territorial jurisdiction the individual’s tax residence in Romania is located;
- the tax authority competent for the administration of individuals without a tax residence in Romania.
What the procedure regulates
The procedure establishes:
- the data sources used for pre-completing the return (informative returns submitted by income payers, previous returns submitted by taxpayers, records of lease agreements, the Taxpayers’ Register, information on pensions and annual income norms);
- the method of making data available in the pre-completion application;
- the taxpayer’s responsibility to verify and submit the return in accordance with their personal tax situation.
Pre-completed data may include identification details, the type of activity carried out, income earned, tax due and social contributions withheld or payable. For certain categories (for example, pensioners or persons insured under their own pension systems), data related to the social insurance contribution are not pre-completed.
Deadlines and obligations
The data are generally made available no later than 31 March of the year following the reporting year. The Single Tax Return must be submitted by 25 May inclusive of the year following the year in which the income was earned, either electronically or to the competent tax authority.
Taxpayers who identify errors may submit an amended return. In certain situations, where no reporting obligation exists under the law (for example, income subject to final taxation), submission of the return is not required. However, the absence of pre-completed data does not exempt taxpayers from the obligation to submit Form 212, where such obligation exists under the Fiscal Code.
Sources: Order no. 2719/2025, published in the Official Gazette no. 1/05.01.2026; Fiscal Code.