
The model and content of form 212 – Unique statement on income tax and social contributions
due by natural persons was approved.
The form is used by natural persons to declare the income tax and social contributions due since
2020, as well as to file the estimated income tax and social contributions due since 2021.
At the same time, the declaration is completed and submitted by the natural persons who do not
make income and who opt for the payment of the social health insurance contribution.
The term for submitting the declaration is made until May 25 of the year following the one for
the realization of the incomes in order to declare the realized income and to establish the annual
income tax and the social contributions.
The submission of the Single Declaration is made to the competent fiscal body in whose
territorial area the taxpayer has his domicile or address where he actually resides, if it is different
from the domicile, for the natural persons who have the fiscal domicile in Romania.