In the Official Gazette no. 43 dated January 16, 2019, ANAF President Order no. 49 of January 11, 2019 was published, for the approval of the model, content, submission method, and management of the form “Unified Declaration on income tax and mandatory social contributions owed by individuals.”
The declaration is completed and submitted by individuals who earn, individually or in association, income/losses from Romania and/or abroad, and who owe income tax and mandatory social contributions pursuant to the provisions of the Tax Code.
The declaration is also completed and submitted by individuals who do not earn income and who opt to pay the health insurance social contribution (CAS and/or CASS).
The declaration is submitted by March 15, 2019, inclusive, by individuals who are obliged to: a) declare income tax on income earned from Romania and/or abroad in 2018; b) declare estimated income tax/income standard for income to be earned from Romania in 2019; c) declare estimated income for the purpose of being classified as a social contribution payer for 2019, and, as applicable, to declare the social contributions owed in fiscal year 2018.
The declaration is submitted within 30 days from the date of the event, in the case of taxpayers who begin an activity during the fiscal year and of those who earn income from the transfer of use of assets from their personal estate, other than rental income for which taxation is final, and who did not, prior to that date, have an obligation to submit the unified declaration.
The declaration is submitted exclusively through remote electronic means of transmission, in accordance with the applicable legal provisions, namely: a) through the “Private Virtual Space” (Spațiul Privat Virtual – SPV) service; b) on the e-guvernare.ro website, with a qualified electronic signature.