According to the latest legislative changes, starting with the reporting month January 2021 (with submission deadline until 25.02.2021), employers must use a new version of Form 112, necessary mainly for declaring salary taxes. Specifically, in the Official Gazette (Part I) no. 174 / 19.02.2021, the joint Order 203/207/188/2021 of the Ministries of Finance, Labor, and Health appeared.
Thus, Form 112 has been adapted to recent legislative developments, and on February 20, 2021, the smart PDF (electronic version) appeared, which can already be submitted by employers, the deadline is this week, February 25, 2021.
We mention that instead of making specific changes to the old form, the authorities opted for an order that completely replaces the 112 statement and its instructions.
The updated electronic version of the 112 declarations can be accessed at the following link:
https://static.anaf.ro/static/10/Anaf/Declaratii_R/AplicatiiDec/D112_XML_2021_0121_200221.pdf