April 3, 2018

On March 29, 2018, it was published in the Official Gazette of OpANAF no. 888/2018, which adopts the model of form 212 “Single declaration on income tax and social contributions due by individuals”. This form replaces several tax forms, including 200, 220 and 600.

This form is submitted by individuals who realize, individually or in a form of association, income / losses in Romania and / or abroad, which owe income tax and mandatory and optional social contributions can also be submitted by individuals who do not earn income, but who opt for the payment of the social health insurance contribution.

The declaration is submitted by the following deadlines:

1) until July 15, 2018, inclusive, by the natural persons who have the obligation: o declaration of the incomes realized from Romania and / or from abroad in 2017;

  1. declaring the estimated income tax / income norm to be made in Romania in 2018;
  2. the declaration of the estimated income for the classification as a payer of social contributions and, as the case may be, of the declaration of the social contributions due in the fiscal year 2018.

2) within 30 days from the date of the event, in the case of taxpayers who start an activity during the fiscal year and of those who obtain income from the transfer of the use of personal assets, other than rental income for which the tax is final and who did not have, until that date, the obligation to submit the single declaration.

This declaration can be submitted either in paper format, directly at the fiscal body registry or by mail, by registered letter, with acknowledgment of receipt, the date of submission being the date of its registration with the fiscal body or the date of filing at the post office, or by electronic means of transmission to distance, respectively through the service “Virtual private space” or on the site e-guvernare.ro, with qualified electronic signature.

Regarding the rectifying declaration, it is completed by entering all the data and information provided in the chapter subject to rectification, including those that do not differ from the initial declaration and are used for:

the correction of the income tax, as well as of the social contributions due by the natural persons;

modification of the identification data of the natural person;

modification of some data regarding the category / source of incomes or their level, according to the law;

modification of some data regarding the social insurance contribution and the estimated social health insurance contribution for 2018;

correction of other information provided by the form.

The rectification of the estimated income can be made by the taxpayer until March 15 of the year following the tax year, the term of payment of the due tax.

For more details and specialized consulting we are at your disposal.