More and more Romanians work in Romania for foreign companies without a local presence. Contracts are properly signed, income comes from abroad, and the activity is perfectly legal. Yet, between fiscal borders and digital reality lies a grey area many discover too late: Declaration 224.
This declaration must be submitted by individuals who receive salary income paid from abroad but carry out their work in Romania. If the company has no registered office or tax representative in the country and therefore does not withhold and pay the related taxes, the obligation falls entirely on the employee. It’s a simple rule, but one often ignored.
Many Romanians in this situation believe, out of misunderstanding, that the foreign employer handles their tax obligations. Others find out about Form 224 only when they receive a notice from ANAF or when they discover accumulated tax debts. At that point, it’s no longer just a matter of formality, but one of penalties, interest, and retroactive recalculations.
In an increasingly digitalized fiscal environment, Romanian authorities can quickly verify income originating from other European states. The absence of the declaration no longer goes unnoticed. Whether we are talking about a programmer paid from Berlin or a consultant remunerated from London, income earned for work performed in Romania is taxable here.
Submitting Declaration 224 is not a bureaucratic burden, but a measure of fiscal protection. It demonstrates transparency and compliance. By contrast, omission can complicate one’s financial life: blocked tax certificates, delayed refunds, or even enforced collection procedures.
For those working for foreign employers, information and fiscal advice are essential. Each case has its own specifics, and a simple legal clarification can make the difference between fiscal order and bureaucratic chaos.
In a globalized economy, tax responsibility remains local. Declaration 224 is not just an obligation – it is proof that we understand how tax fairness works in a borderless world.
