Romanian tax resident individuals who generate earnings from investment funds during a year are subject to taxation on those earnings in Romania. For this purpose, they are required to report the capital gains derived from those proceeds by May 25 of the following year. Specifically, for 2021, the tax reporting of the capital gains obtained from investment funds must be done no later than May 25, 2022, and this obligation must be fulfilled through the annual tax return (in Romanian “declarația unică”).

The annual tax return is the tax form used by individuals to file taxes due on their personal income earned during the previous tax year, as well as to declare in advance estimated income for the current year.

The declaration can be submitted by electronic means, respectively through the Virtual Private Space (Sațiul Privat Virtual – i.e., SPV), or through the website e-guvernare (if you have an electronic signature with a qualified digital certificate), as well as in paper format at the registry of the tax authority (ANAF), or by mail, via “acknowledgment of receipt” method.

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