Taxes

Romanian annual tax return – frequently asked questions

Pinterest LinkedIn Tumblr

We’re providing below answers to the most frequently asked questions regarding the Romanian annual tax return filing obligation applicable to individuals. The answers are provided by the best tax consultants, specialized in personal income taxation in Romania.

Please note that some of the answers are accessible only by subscribers of our Premium account.

The tax return must be filed by:

  • individuals who are Romanian tax residents, and who, either as individuals or in a form of association, derive any type of taxable income, in cash or in-kind, from any source (from Romania or from abroad).
  • non-resident individuals who derive income from Romanian sources – e.g. rental income from Romanian real estate (renting of a house)

For more details regarding the tax residency concept, and its applicability in Romania, you can check our article here: Romanian tax residence explained in details.

The annual tax return must also be submitted by Romanian citizens or foreign citizens living in Romania who derive no reportable income, and who would like to voluntarily insure in the Romanian public health system. The health insurance contribution must be declared and paid via annual tax return filing procedure.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

Romanian annual tax return must be reported and paid by every individual until May 25th of the following year. Nevertheless, for previous years, Romanian authorities can extend the standard deadline, as follows:

  • for tax year 2018, the extended filing deadline was 31 July 2019;
  • for tax year 2019, the extended filing deadline was 30 June 2020.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

Deadline for the tax payment is the same as for the tax return filing deadline. As the annual tax return filing system is based on a self-assessment system, the taxes you calculate and declare in the tax return can be paid directly until the same deadline.

You can get information on the applicable tax treaty from our Romanian Tax Treaties Repository. Tax authorities’ websites are also providing such information. For example, we usually check tax treaties in the Romanian Tax Authorities (ANAF) online repository, which you can find here: Conventions for the avoidance of double taxation concluded by Romania with other states. The page and the treaties are only in Romanian language, but hopefully there will be an English version pretty soon.

Similarly, you can check on the tax authorities’ website in your home country, as they may have a similar database online. Or, if you are resident of an EU member country, you may also check the list of tax treaties concluded by all EU member countries on the European Union’s website, here.

The Romanian tax year is the calendar year (1 January – 31 December). any income derived during this interval must be declared through the annual tax return until 25 May of the next year (unless the deadline is extended by authorities, as exemplified above).

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

The answer is accessible only by subscribers of our Premium account. To register for a Premium subscription, please check details here.

Yes, as foreign individual you can submit the annual tax return online, via the Virtual Private Space (in Romanian: “Spațiul Privat Virtual”). You can open an individual account in the Virtual Private Space on ANAF’s website. To do so, you can follow the step-by-step instructions we provide in our article here: How to open an online tax account with ANAF during COVID-19 period.

Similar resources:

All resources from category: Taxes

Need tax assistance with your Romanian annual tax return?

Use the form below to contact us and briefly describe your case and the assistance required. A tax consultant will get back to you regarding next steps.

Tax & Legal consultant since 2005.

Write A Comment