ANAF published on Wednesday the Unified Declaration 2023 (Form 212), which is a smart PDF. It must be completed by May 25 by natural persons who received income, individually or in the form of an association, from Romania or abroad and, at the same time, have to pay income tax and mandatory social contributions.

Single declaration 2023Photo: Hotnews

See here the Unified Declaration 2023 – smart PDF – directly from the ANAF website (I chose this solution because there are still times when they change it)

*The deadline for payment is also May 25.

Please note that there have been some changes compared to the 2022 form. New contribution limits have been introduced, so those filling in the estimate section will have to take the new data into account. We will tell a little below.

Therefore, those who will fill in and submit the income form from 2022 (through the single declaration for 2023) should take into account the maximum limit of 12 minimum salaries that was in effect last year, respectively 30,600 lei.

What you need to consider about the income of 2023

As I said above, when you fill in the part related to grades, you will have to take into account the new minimum salary of 3000 lei gross and the new thresholds introduced by OG 16/2022 (as amended by Law 370/2022) .

  • If you have an income between 18,000 and 36,000 lei/year, CAS is zero (it is optional), but you must pay CASS 1,800 lei.
  • If your income is between 36,000 and 72,000 lei per year, the CAS is 9,000 lei and the CASS is 3,600 lei.
  • If your income exceeds 72,000 lei per year, the CAS is 18,000 lei and the CASS is 7,200 lei

(Obviously, below 6 minimum wages, only income tax is payable).

Income tax remained unchanged: 10% (nothing has changed here – unless the legislation changes in 2023 with application from 2024).

If you will make a PFA in 2023, then do not forget that within 30 days you must submit a Unified statement with estimates, that is, you will have to take into account the amounts indicated above.

In a few months, before the deadline of May 25, HotNews.ro will come to your aid with examples (VIDEO) of filling out the Unified Declaration 2023, as it was done every year.

On the same topic, read also:

Are you a PFA? What has changed in taxation since 2023

Do you have rental income? What to do and know in 2023

What changes in the taxation of bank savings from 2023: more money to the state if you have larger deposits

Taxation of dividends in 2023: what you need to know if you own a company. New thresholds for CASS payment

All the measures that come into effect from January 1 and affect your personal finances in 2023