The deadline for submitting a unified declaration for 2023 is May 25. If you had self-employment, rent, cryptocurrency, scholarship, or agricultural income in 2022, you must file.

To come to your aid, HotNews.ro asked Mr Cornel Grama, Tax Consultant, present and explain 14 typical completion situations. If you are in one of these, you can find instructions in the VIDEO.

0:00 INTRODUCTION

3:43 Earnings in a real system with a score below the limit, but reached above the limit. That is, last year, the KAS and KAS were not checked.

9:00 FOP, last year’s score above the ceiling, CAS and CASS checked. This year, he is keeping his income above the limit.

12:52 Income from transfer for use of goods in foreign currency (rent in foreign currency)

18:43 Income from investments on the Romanian stock market.

21:02 Incomes of foreign capital markets exceeded the ceiling

23:27 Income from investments in the real system, from dividends from abroad and from independent activities

28:40 Rental income in lei above the 2022 ceiling

31:31 Rate of income, assuming the start of activity within a year.

36:34 Revenues from cryptocurrencies are skyrocketing

38:14 Law firm of two lawyers: they earn more than the ceiling on freelancing

41:24 PFA activities according to the income norm from Romania, as well as independent activities received from abroad.

43:23 Income from renting out rooms for tourist purposes for 2022

45:53 An individual has no income but wants health insurance

46:53 Income from agricultural activity taking into account the income norm. Declared according to the estimate for 2023. It was announced last year for 2022.

Questions and answers on filling out the Unified Declaration 2023

ANAF prepared several guides, but chose the simplest situations. You can find them on the institution’s YouTube page. He also held several seminars this year. HotNews.ro also participated in one of them. We present to you the questions of the Romanians and the answers of the treasury of the day.

1. As a PFA, what is the permit document number in the Unified Declaration (I.1.1.A.6. Authorization document)?

Answer: Enter the number of the document certifying the right to self-employment. CUI can also be transferred.

2. If I’m already employed and pay the EUV and EUV, do I still need to choose them in the EU?

Answer: I assume you are self-employed and also working. The ceiling is analyzed. If you exceed the indicated maximum amounts, last year there were 12 salaries, and this year we have from 6 to 24, you are obliged to pay EUV and KAS. This is even if you are an employee and exceed the ceiling.

If you have self-employment income but don’t meet the limit, then no.

3. In the case of meditators with a fixed income, meditations are not conducted during vacations. Do you need to withdraw from the trade register during the summer holidays or do you need to declare your absence at your own risk?

Answer: The fact that it is a holiday is not an objective reason to adjust the rules. There are so many meditators who are more active even on vacation. In the rules of the Fiscal Code, it is written that only if you have a reason of force majeure. We do not perceive it as force majeure.

This is an objective reason, documented. Then you should pause in the trading register so that you can adjust the course. If not, you can switch to a real system from the middle of the year and then these suspensions won’t matter.

4. When do I need to pay tax and CASS for estimated receipts in DU for 2023?

Answer: Until May 25, 2024.

5. PFA submits a single income tax return for 2023. If it falls below the upper limit, is CASS mandatory?

Answer: Being in the norm, you must see what the norm is. The norm should be at least at the level of 6 minimum wages for the economy: 18,000 lei of net income.

6. If in 2023 I assume that I will exceed the income threshold of €25,000, when should I give up the income threshold: next month or 2024?

Answer: At the end of the year, according to the data of the tax register, you will know exactly the income received. If it exceeds €25,000, then at the end of the year, in 2024, you will switch to the real system if you exceed this limit. If not, you can stay on track if you want.

The euro is calculated at the average annual exchange rate reported by the BNR.

7. PFA achieved in 2022 a net income of more than 12 minimum wages and also had the status of an employee. Are CAS and CASS to blame?

Answer: Yes! If they exceed the limit, it doesn’t matter.

8. If I enter an estimate this year for 2024 where I have to pay both CAS and CASS and nothing changes in those sections, do I fill them in again in 2024?

Answer: The same this year. If I am a PFA and from the beginning I have estimated the income in 2022 above the cap and allocated in the estimated DU the obligation to pay CAS and CASS, I draw the risk at the end of the year. If I find that my net income exceeds the estimated limit, I will stop regular CAS and CASS adjustments.

Accordingly, nothing changes. You will only fill in the income tax section. Stop making changes to CAS and CASS. It will be the same in 2024. I am now telling them what the current legislation is.

9. If I rent a room for tourist purposes as an individual subject to personal income tax, but I also have a personal income tax that carries out two other activities subject to the real system, do I need to submit two single declarations?

Answer: No! Housing activity is carried out on the basis of the income norm. You only have one room and the law says you have to meet the income standard. Make only one declaration.

But with regard to the tourist rental of a room, you do not fill in the estimate, but only the realized one. During the year, you will keep track of the capacity. Next year, you will fill in the net income from tourist rentals in section I. You have a special section: tourist rentals.

10. For the year 2023, in addition to income from free professions, I also had income from rent, dividends and interest. To find out what limit I fall under for paying CASS, do we look at the net dividends I receive? As for interest, I still mean net fees? In liberal professions by gross or net income? With rent and gross annual income?

Answer: In liberal professions, we definitely have a real system. We mean net profit. Regarding dividends and interest, the received income is taken into account. Fold and see if you break the lid. Depending on the amount, see which ceiling you fit.

For dividends, know that the income collected in the reporting year is always taken into account. Distribution doesn’t matter. If I collect dividends in 2022, I analyze the ceiling for that year. This is the dividend received, which is what you actually received.

11. I am a PFA rated in the real system and also have rental income in lei. For 2022 correction do I need to restore all income or just estimated PFA? I’m retired and don’t pay CAS, correct? Does CASS payment income stack with rental income?

Answer: I assume you are referring to this year’s Section I, which is the regular income tax adjustment in 2022. When you complete Section I of the Single Return this year, be aware that you will only report PFA income. As a pensioner you no longer have a CAS limit, only CASS. In CASS, PFA data is added together with rent data.