Whether you have income from social media, various online sales through various platforms, brokerage or video chat, you need to check if they are random in nature. It is important. If it is not casual income, then you are required to register as an authorized individual (UFO), which was discussed by ANAF representatives during the webinar last year.

There is currently no clear definition of continuity, but ANAF say that if you earn money several months a year from different activities (such as those mentioned above), then you should do a PFA because you are considered to be in continuous activity.

So, this is what you should keep in mind.

On the other hand, if you earn once or twice a year through social networks, then you are required to submit a single declaration by May 25 without the need to file a PFA.

Either way, PFA or not, you will still need to file a single return (Form 212). The deadline of 2024 has remained unchanged, unchanged in recent years.

What to do if you have registered as a PFA

If you are registered as a PFA in the Trade Register, within 30 days of creation you are required to submit to the ANAF indicated through the Virtual Private Space (SPV) a single declaration with assessments.

If you do not submit it, you will receive a warning from ANAF “if you have no other offenses in your history”.

The fine is from 50 to 500 lei if you do not submit a declaration and you have had other violations.

Regarding the purchase of a single control register in ANAF, this “book” is not mandatory, as confirmed by ANAF representatives, but it is still good that it is there.

What has changed regarding taxes from January 1, 2024, when it comes to such activities

Income tax is still 10%. That hasn’t changed.

As for CASS (health care), 10% of earned income will be paid and does not exceed 60 minimum wages.

Therefore, CASS will be calculated on a calculation basis that cannot exceed 60 salaries to net income.

Thus, the ceiling is from 6 to 60 salaries, i.e. from 19,800 to 198,000 lei in 2024.

If the base achieved is less than 6 minimum wages, then the PFA will owe the difference in the CASS contribution to the base 6 minimum wages.

Exempt from this CASS difference are those PFAs with income from:

• wages and wage equivalents at a level at least equal to the 6 minimum wages in each country in force during the period in which the income was received;
• rent, dividends, interest, stock exchange, cryptocurrency, other sources for which they must pay social health insurance contributions at a level at least equal to 6 minimum gross wages per country

As for the CAS (pension) limits, they are the same as in 2023: 6, 12 and 24 minimum wages.

The minimum salary that counts as income in 2024 is 3,300 lei, and you pay these taxes in 2025 by May 25. You will also use this amount if you register this year as a PFA and are required to file a Single Estimated Return within the specified 30 days.

If the income is slightly higher, in addition to income tax, CAS and CASS you also have to pay VAT of 19%

If you have income from social media, meditation, online sales, video chat, etc. you are not exempt from VAT. You do not need to register if your income is less than 300,000 lei.

Well, if you exceed 300,000 lei, you will also have to pay 19% VAT.

If the amount exceeds 300,000 lei, you must submit a VAT return using form 300. If you also have intra-Community transactions, there is another form: 390 Combined return for intra-Community supplies/acquisitions/supplies.

Depending on your situation, also consider the tax changes in this text: Tax news in PFA in 2024: from the new CASS limits to the exclusion of sponsorship, IT science without a revenue norm or e-invoicing

As good as:

When submitting a single declaration in 2024 / What amount of minimum salary is taken into account when paying contributions

Answers to frequently asked questions about EU 2023. What ANAF representatives explain: from authorization number to rental for tourist purposes and dividends