The model and content of Form 212 “Unique Statement on Income Tax and Social
Contributions Due by Individuals” were approved.
Form is used by individuals to declare income tax and social contributions due starting with
2021, as well as to declare estimated income tax and social contributions due starting with
2022.
Statement is completed and submitted by natural persons who in taxation year have realized,
individually or in a form of association, incomes / losses from Romania and / or from abroad
and who owe income tax and obligatory social contributions, according to provisions of
Fiscal Code.
Deadline for submitting the statement is until May 25 of year following the year of
realization of income in order to declare realized income and to establish annual income tax
and social contributions.
Statement is submitted within 30 days from the date of event / conclusion of agreement
between parties, in case of taxpayers who start an activity during the fiscal year or of those
who obtain income from transfer of use of personal assets.
