More than 80% of the approximately 23,000 taxpayers who interacted, in the first week, with the ANAF chatbot in the Virtual Private Space requested information on how to submit the Single Declaration (form 212), announced the National Agency for Tax Administration.
Thus, more than 80% out of the total of 23,000 taxpayers who interacted in the first 7 days with the ANAF chatbot in SPV asked questions on how to file the Single Declaration 212 and other related topics. In this regard, ANAF clarifies the information of public interest on the topics asked and further encourages taxpayers to request as much information of interest as possible through the chatbot, in order to improve public services and ANAF's communication with taxpayers, says ANAF.
The Single Declaration (form 212) is submitted by: persons who, in the year 2025, have obtained income/losses (e.g. from rents, self-employment, income from intellectual property rights, transfer of securities and any other operations with financial instruments, including derivatives, as well as from the transfer of investment gold, from agricultural activities, fish farming and forestry) from Romania and/or abroad and owe income tax and social/health contributions; persons who opt, in 2026, to pay the social health insurance contribution. Taxpayers who do not derive income from any source may opt to pay the health insurance contribution in order to benefit from health insurance, as well as individuals realizing income from the categories provided for in the legislation who opt to pay the health and insurance contribution for one or more dependants.
The return may be filed by each taxpayer falling into the categories described or by a proxy/trustee, who must hold an original power of attorney, either notarized or under private signature from the taxpayer who is obliged or chooses to file this return.
The filing deadline is until May 25, 2026 inclusive, for income earned in 2025 and for determining tax and social contributions. The declaration must be filed at any time during the year for the declaration of the social security health insurance contribution, for those who opt to pay it.
The declaration is submitted either online, through SPV or on e-guvernare.ro, on paper at the registry office or by post (with confirmation of receipt), to the address of each tax organization where the taxpayer is domiciled. In the case of online submission, the confirmation is made by ANAF by issuing an electronic receipt validating or invalidating, as the case may be, the submitted form.
The single return can be amended at any time, at the taxpayer's initiative, by submitting an amending return, using the same form and correcting erroneous information.