Kindly note that individuals deriving income/loss from Romania and/or from abroad which are subject to
personal income tax and social contributions are required to file the annual statement regarding the
income tax and social contributions due by individual (the Unique Tax Return).
The annual statement may be filed also by individuals who do not derive any income but opt for the
payment of the health insurance contributions in order to be insured in the public healthcare system.
The deadline for submitting the Unique Tax Return is 15 March 2019, inclusive, with the scope to:
- Declare the income tax due on the income derived from Romania and/or from abroad in 2018;
- Declare the income tax due on the estimated income/income norms to be derived from
Romania in 2019;
- Declare the estimated income for social contributions for 2019 and, if the case, to declare the
social contributions due in 2018.
The Unique Tax Return shall be electronically submitted either through:
- the ”Virtual Private Space” service or
- www.e-guvernare.ro, with qualified electronic signature.
The payment of the tax liabilities related to the income included in the Unique Tax Return may be settled
until the payment deadline, 15 March of the year following the year which elapsed (for 2018, 15 March
2019 and for 2019, 15 March 2020). For early full payment of the tax liabilities, a reduction may be
granted (according to the draft Order for approving the Unique Tax Return published on the official
website of NAFA).
Starting with the income derived in 2018, the tax liabilities shall be exclusively computed by the
taxpayers under a self-assessment system; therefore, the tax authorities will no longer issue tax
decisions (containing the tax liabilities owed). In this context, we mention that individuals may be
subject to tax audits further to the risk analysis performed by tax authorities.
FiNEXPERT may assist you in assessing the tax treatment applicable to the income earned from Romania
or from abroad and also with the preparation and submission of the Unique Tax Return.
CONTACT PERSONS:
Mitel Spătaru, Tax Partner
Elena Gogoneață, Tax Manager
Cristina Vlad, Experienced Tax Consultant
personal income tax and social contributions are required to file the annual statement regarding the
income tax and social contributions due by individual (the Unique Tax Return).
The annual statement may be filed also by individuals who do not derive any income but opt for the
payment of the health insurance contributions in order to be insured in the public healthcare system.
The deadline for submitting the Unique Tax Return is 15 March 2019, inclusive, with the scope to:
- Declare the income tax due on the income derived from Romania and/or from abroad in 2018;
- Declare the income tax due on the estimated income/income norms to be derived from
Romania in 2019;
- Declare the estimated income for social contributions for 2019 and, if the case, to declare the
social contributions due in 2018.
The Unique Tax Return shall be electronically submitted either through:
- the ”Virtual Private Space” service or
- www.e-guvernare.ro, with qualified electronic signature.
The payment of the tax liabilities related to the income included in the Unique Tax Return may be settled
until the payment deadline, 15 March of the year following the year which elapsed (for 2018, 15 March
2019 and for 2019, 15 March 2020). For early full payment of the tax liabilities, a reduction may be
granted (according to the draft Order for approving the Unique Tax Return published on the official
website of NAFA).
Starting with the income derived in 2018, the tax liabilities shall be exclusively computed by the
taxpayers under a self-assessment system; therefore, the tax authorities will no longer issue tax
decisions (containing the tax liabilities owed). In this context, we mention that individuals may be
subject to tax audits further to the risk analysis performed by tax authorities.
FiNEXPERT may assist you in assessing the tax treatment applicable to the income earned from Romania
or from abroad and also with the preparation and submission of the Unique Tax Return.
CONTACT PERSONS:
Mitel Spătaru, Tax Partner
Elena Gogoneață, Tax Manager
Cristina Vlad, Experienced Tax Consultant
Any presented information is general and is not meant to address the specific conditions of a particular individual or legal person. Although we try to provide accurate and up-to-date information, there is no warranty that such information is accurate at the time of its receipt or that it continues to be accurate. No action should be taken based on this information without relevant professional assistance following a careful examination of the circumstances that are typical of a particular state of affairs.
