The single declaration for 2023 (form 212) appeared in the Official Gazette, which means that it will be published on the ANAF website in the near future.

It must be submitted by May 25, the date we have become accustomed to in recent years.

Form 212 is completed and submitted by individuals who received income/losses in Romania and/or abroad, individually or in the form of an association, and who have to pay income tax and mandatory social contributions.

The new contribution payment limit is 36,000 lei (the minimum wage is increased to 3,000 lei).

Parenthetically, since you’ve seen the changes in Ordinance 16 (regarding tax increases), note that the 6th, 12th, and 24th salary thresholds take effect starting with 2023 income. That is, they will be taken into account in the 2024 account, but changes are made to the new form 212.

What is different about the Unified Declaration for 2022

• the method of establishing the tax base for income from the transfer of goods for use in the sense that from January 1, 2023, gross income is annual taxable income;

• regulation of tax obligations for individuals who receive income from pensions from abroad, for which a contribution to social health insurance is paid, respectively in the part exceeding the monthly amount of 4,000 lei, in accordance with the provisions of current European legislation in the field of social security , as well as agreements on social security systems to which Romania is a party;

• change in the annual basis for calculating the social insurance contribution, for persons who receive income from independent activities, income and/or income from intellectual property rights, from one or more sources and/or categories of income, the cumulative sum of which is at least equal to 12 minimum gross salaries per country, valid at the time of submission of the Unified Declaration.

The annual basis for calculating the social insurance contribution is the income chosen by the taxpayer, which cannot be lower than:

1. the level of 12 gross minimum wages per country, in the case of incomes between 12 gross minimum wages, including 24 gross minimum wages per country;

2. the level of 24 gross minimum wages per country, in the case of earned income at least equal to 24 gross minimum wages per country.

• change of the annual basis for calculating the contribution to social health insurance in the case of persons who receive income from independent activities, income from intellectual property rights, income from association with a legal entity, income from transfer of use of goods, income from agricultural activities, forestry and fisheries, investment income and income from other sources, from one or more sources and/or categories of income, the cumulative value of which is at least equal to 6 minimum gross salaries per country in force at the time of submission of the unique declaration on income tax and social contributions, owed by natural persons – Section II “Data on estimated income tax / rate of income to be realized in Romania and arrears on social contributions”,

The annual basis for calculating the contribution to social health insurance is presented:

1. the level of 6 gross minimum wages per country, in the case of incomes between 6 gross minimum wages, including 12 gross minimum wages per country;

2. the level of 12 gross minimum wages per country, in the case of earned income between 12 gross minimum wages, including 24 gross minimum wages per country;

3. the level of 24 gross minimum wages per country, in the case of earned income at least equal to 24 gross minimum wages per country.

Photo source: Dreamstime.com