January 16, 2018

Filing Declaration 600 – The legal basis is: OPANAF no.4140/2017 prepared on the basis of OUG no.79/2017 for the amendment and completion of Law no.227/2015 on the Tax Code, published in the Official Gazette no.885 of 10 November 2017.

Have you obtained as a natural person in 2017 income from self-employment, disposal of the use of goods, agricultural activities, forestry and fish farming, associations with legal persons, investments or income from other sources that cumulatively (from all sources) exceed at least the value of 12 gross minimum base wages per country (22,800 lei for fiscal year 2018)? If the answer is yes, then until 31.01.2018 you have the obligation to prepare and submit the form 600 representing “Declaration on income on which the social insurance contribution is due and on the framing of the income made in the minimum ceiling for the determination of the social health insurance contribution”.

Individuals who obtain income below the ceiling do not have the obligation to file the declaration, but can choose to file it for insurance in social systems.
In this respect, taxpayers also have the possibility to submit this form without going to ANAF’s premises, by post with confirmation of receipt, following that, as of January 15, 2018, Form 600 can also be transmitted electronically from the www.anaf.ro portal.

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