ANAF updated Form 204 through Order no. 138/2026, published in the Official Gazette no. 92 of February 5, 2026. The changes mainly concern income obtained from agricultural activities carried out within unincorporated associations, for which net income is determined based on income norms, following amendments to the Fiscal Code introduced by Government Emergency Ordinance no. 128/2024.
Main clarifications and obligations are:
Filing deadline: The annual income declaration must be submitted by the last day of February, inclusive, of the year following the income year.
Declared information: Form 204 is used for:
- declaring income earned or losses at the association level;
- distributing net income or losses to each partner;
- in the case of agricultural income determined based on income norms, the following must be declared:
- cultivated areas in the income year and/or
- animals or beehives owned as of May 25, inclusive, of the income year.
Scope of application: The form is used for:
- unincorporated associations;
- entities subject to the fiscal transparency regime;
- distribution of income or losses to partners.
The new provisions apply starting with the declaration of income for the year 2025, including both income or losses at the association level and their distribution to partners.