In short: ANAF Order No. 1457/2026 approves the procedure and forms by which tax authorities automatically determine the social security contribution (CAS) and health insurance contribution (CASS) owed by individuals for the year 2025. The order applies to taxpayers who have not filed the Single Tax Return for income from self-employment, copyright, foreign sources, or income other than wages. The procedure consists of several stages: notification, hearing, estimation of the calculation basis, issuance of the decision, and its revocation if the return is subsequently filed.
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ANAF Order No. 1457 of October 20, 2026, was published in the Official Gazette No. 919 of November 2, 2026. The order approves the Procedure for the Ex Officio Determination of Social Security Contributions (CAS) and Health Insurance Contributions (CASS) Owed by Individuals (Annex No. 1), as well as the format and content of the following forms:
Annex No. 2: Notice regarding the failure to report social security contributions and health insurance contributions owed by individuals;
Annex No. 3: Invitation to the second hearing, for the purpose of exercising the right to express an opinion;
Annex No. 4: Report on the Estimation of the Calculation Basis for Social Insurance Contributions (CAS) and Health Insurance Contributions (CASS) in the Case of Ex Officio Determination of Payment Obligations;
Annex No. 5: Decision on the Ex Officio Determination of CAS and CASS for Individuals;
Annex No. 6: Decision to Revoke the Decision on the Ex Officio Determination of CAS and CASS for Individuals.
Annexes Nos. 1–6 form an integral part of this order.
Period of Application
This order applies to the ex officio determination of CAS and CASS owed by individuals for the year 2025, in accordance with the Tax Code.
Throughout this order:
- references to the Tax Code refer to Law No. 227/2015, as subsequently amended and supplemented, in the version in force in 2025;
- references to the Tax Procedure Code refer to Law No. 207/2015, as subsequently amended and supplemented. To Whom Does the Procedure Apply
The procedure applies to individuals who have not fulfilled their obligation to file social security contributions (CAS) and/or health insurance contributions (CASS) for the year 2025, in accordance with the Tax Code.
Which tax authority has jurisdiction
For individuals with tax domicile in Romania: the central tax authority within whose territorial jurisdiction the taxpayer’s domicile is located or the address where the taxpayer actually resides, if this differs from the domicile;
For individuals without tax domicile in Romania: the central tax authority competent, under the law, to administer these taxpayers.
Limits on Ex Officio Assessment
The ex officio assessment of mandatory social contributions (as set forth in ANNEX No. 1: PROCEDURE regarding the ex officio assessment of social insurance contributions and health insurance contributions owed by individuals, and CHAPTER I: General Provisions)
- is carried out only within the statute of limitations for the tax authority’s right to assess tax liabilities;
- does not apply to periods for which the taxpayer was subject to a tax audit.