Through [ANAF Order No. 603/2026], published in the Official Gazette No. 419 of 18 May 2026, the tax authorities approved the new procedure regarding the ex officio recalculation of the health insurance contribution (CASS). The normative act updates the administrative mechanism applicable to individuals and repeals the previous procedure regulated by [ANAF Order No. 493/2022].
The immediate impact on taxpayers is the extension of ANAF’s ability to automatically recalculate CASS obligations in certain situations expressly provided by [Law No. 227/2015 regarding the Fiscal Code]. The procedure applies starting with obligations related to the year 2025 and produces administrative effects from 2026 onward.
The new regulation mainly targets individuals who voluntarily opted to pay CASS by submitting the Single Tax Return – Chapter II. This includes persons without income, individuals earning income for which there is no automatic obligation to pay the contribution, and taxpayers who voluntarily chose insurance coverage in order to access the public healthcare system.
A distinct category concerns dependent persons for whom the taxpayer opted to pay CASS under Article 182¹ of the Fiscal Code. If the insured person dies during the validity period of the insurance, ANAF will recalculate the contribution ex officio so that it is owed only up to the month in which the death occurred.
From a procedural perspective, the order introduces two standardized forms: the “Report regarding the recalculation of the health insurance contribution” and the “Decision regarding the ex officio recalculation of the health insurance contribution.” These documents become the official instruments used by the tax administration to adjust obligations initially declared by the taxpayer.
In practice, the measure strengthens ANAF’s ability to automatically correct tax situations generated by changes occurring after the submission of the Single Tax Return, reducing the need for taxpayers to submit individual regularization requests.