April 23, 2018

The authorization of a liberal profession or which is exercised on the basis of a special law is made directly to ANAF, without the need to register with the trade register. Therefore, professionals in fields such as architecture, medicine, translations, accounting, psychology can obtain tax registration certificates (CIF) and thus be able to work as an independent natural person (PFI).

These people who work as PFIs will have in 2018 a fiscal regime similar to those who carry out their activities as PFAs. Therefore, taxes will be applied to them for the income realized in the quota of 10%, as well as the contributions to pensions and health, if the annual incomes will exceed the ceiling of the 12 minimum gross salaries, that is 22,800 lei.

For independent individuals, the CAS (pensions) and CASS (health) contributions are currently related to the minimum gross salary per economy of 1,900 lei per month, as follows:

25% CAS applied to an income chosen by the taxpayer, but not less than 1,900 lei, ie the minimum gross salary in the country

10% CASS applied to the minimum gross salary in the country, ie 1,900 lei

Taxpayers who work in the fields of liberal professions and estimate that in 2018 will obtain incomes higher than 22,800 lei must submit to the Tax Office until July 15, 2018 the single declaration for individuals, respectively form 212, and will pay by March 15 at the latest 2019 social contributions.

Because the legislative field is constantly changing and some aspects need the eye and involvement of a specialist, do not hesitate to contact us for details and consulting. We are here for the prosperity of your business.

News source: avocatnet.ro