Romania Tax Filing Guide 2026

Annual ITR — May 15 (Individuals)

Romania's tax year is the calendar year (January 1 — December 31). The annual income tax return (ITR) for individuals — form 212 (Declarația Unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice) — is due by May 15 of the following year. For tax year 2025, the deadline is May 15, 2026. The return covers: all income sources (employment, independent activities, investments, crypto gains, foreign income), deductions (personal, social, pension), and calculation of final tax liability. The standard IIT rate is 10% flat. Late filing penalty: 0.01% per day of delay (annualized ~3.65%). Non-filing can result in penalties up to RON 1,000-5,000.

VAT Returns — Monthly/Quarterly (by 25th)

VAT-registered persons must file VAT returns (Decont de TVA — form 300) on a monthly or quarterly basis, depending on the taxpayer's category. The return is due by the 25th of the following month (for monthly filers) or by the 25th after the quarter end (for quarterly filers). Additional VAT filings include: form 310 (VIES recapitulative statement for intra-EU transactions, due by the 15th of the following month) and form 311 (adjustment return). The standard VAT rate is 19% (reduced rates: 9% for food, medicine, books; 5% for residential housing, social housing). Late filing penalty: 0.01% per day plus a potential filing penalty (RON 50-500 per late return).

D112 — Social Contributions (Monthly)

Employers must file form D112 (Declarația 112) — the monthly social contribution declaration — by the 25th of the following month. D112 covers: individual social contributions (CAS 25%, CASS 10%) withheld from employees, employer contribution (FCLS 2.25%), personal income tax (IIT 10%) withheld from employees, and details of each employee (gross salary, deductions, net salary). The form is filed electronically through the SPV portal. D112 includes detailed data for each employee and is used by ANAF to update social contribution records. Penalties for late filing: 0.01% per day on unpaid contributions + late payment interest.

eFiling via ANAF's SPV Portal (e-guvernare)

All tax filings in Romania are done electronically through ANAF's SPV (Spațiul Privat Virtual) portal, accessible at www.anaf.ro. The SPV is the central online platform for: submitting tax returns (form 212, 300, D112, and others), viewing tax records and payment history, receiving ANAF communications and notices, managing fiscal domicile and registration, and making online tax payments (via card or bank transfer). The SPV requires a digital certificate or password-based authentication. Filing through SPV is mandatory for all businesses and increasingly expected for individuals. The system provides real-time validation of data and automatic calculation of tax liabilities.

Unique Declaration (DU) — Social Contributions

The Unique Declaration (Declarația Unică) is the primary form for individuals to declare their estimated social contributions (CAS and CASS) for the current year and the actual income from the previous year. The DU combines: estimated income section (for the current year — used to determine advance contribution payments) and actual income section (for the previous year — used to calculate final contribution liability). The DU is due by May 15 (same deadline as the income tax return). Self-employed individuals, freelancers (PFA), and individuals with independent activities must file the DU. Failure to file the DU can result in penalties and the assessment of minimum contributions by ANAF.

Pre-Filled Return (Semiautomat) for Employees

Romania has introduced a pre-filled tax return (Declarația Semiautomată) for employees. ANAF pre-populates form 212 with data from: employer-reported income and tax withheld (via D112), bank interest income (reported by banks), and pension income (reported by pension funds). Employees can review, confirm, or modify the pre-filled data in the SPV portal. This simplifies compliance for employees with straightforward income (single employer, no business income). The pre-filled return covers: salary income, IIT already paid (via withholding), social contributions already paid (via employer deductions), and potentially a refund or additional payment due. The system was designed to increase voluntary compliance and reduce filing errors.

FAQs

Can I file my tax return on paper?

Paper filing is still accepted for certain categories (pensioners, individuals without internet access). However, electronic filing through SPV is strongly encouraged and is mandatory for businesses, freelancers, and individuals with complex income. Paper filers face longer processing times for refunds.

What documents do I need to file a tax return?

Key documents include: employer income statements (adeverință de venit), bank interest statements, PFA income/expense records, crypto transaction records, evidence of foreign tax paid (for foreign tax credit), and documents for deductions (donations, pension contributions, insurance premiums).

How can I pay my tax liability?

Taxes can be paid through: online banking (using the unique tax payment code — IBAN provided by ANAF), card payment through the SPV portal (ghiseul.ro), or bank transfer to the ANAF account. Payment is due by the filing deadline (May 15 for individuals). Payment plans (eșalonare) are available for taxpayers facing financial difficulty.

Disclaimer

This guide provides general information about tax filing in Romania for 2026. Deadlines, forms, and procedures are subject to change through legislation. Always consult with a qualified tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.