Don’t forget: You can still file a 230 return in 2024. If you don’t like that the government keeps all the money from the 10% income tax it takes from your salary month after month, you can choose to give some of that money to an NGO that really makes a good difference, from helping other people to protecting animals.

Declaration 230 of 2024Photo: ANAF

To do this, you need to fill out declaration 230 and submit it to ANAF or to the public organization to which you want to send money. It is about the sums that the state collected in 2023.

Who can complete a statement 230 to donate up to 3.5% income tax

The return or Form 230 is a request for the assignment of an amount that is up to 3.5% of the annual tax.

The questionnaire is filled out and submitted by natural persons who:

  • receives salary and salary-related income from Romania
  • retirement income
  • income from independent/agricultural activity, established based on the income norm
  • income from independent activity under contracts on sports activities, tax on which is withheld at source
  • income from intellectual property rights, except for those for which net income is determined in the real system
  • income from the transfer of goods for use, for which the net income is determined on the basis of fixed cost rates or on the basis of income norms, in the following cases:

– in the reporting year incurred expenses for the appointment of non-state scholarships in accordance with the legislation and demand their return;

– makes a decision on assigning an amount of up to 3.5% of the annual tax to support non-profit organizations that are established and operate in accordance with the law, or religious formations.

*filled in by taxpayers or their representatives

For example, if you are an employee of an enterprise, you can submit a declaration 230.

The only ones who won’t file are workers in construction, agriculture and the food industry because they don’t pay income tax. If they want to do good, they can donate directly.

Application deadline 230 2024 and where to download it

In 2024, declaration 230 must be submitted by May 25, it can be downloaded on the ANAF website.

Basically, the state collects this money anyway. All you can do is give them a destination, let what you want happen to them.

Declaration 230 can be downloaded from the ANAF website. In terms of filling, it is one of the simplest. Most NGOs provide a pre-filled version with their details, to which you can add first name, last name, etc.

It can also be submitted in paper form, directly in the register of the competent fiscal authority or by mail with confirmation of receipt.