The new model of Form 212 – “Single Declaration”: OPANAF no. 2127/2021
06 Jan 2022
The takeaway
President of the National Agency for Fiscal Administration Order no. 2127/2021 (OPANAF no. 2127/2021) approved the new model of Form 212 – “Single declaration on income tax and social contributions due by individuals”.
In detail
As a result of the amendments brought to the Fiscal Code by Law no. 296/2020 and Government Ordinance no. 8/2021, along with the granting under Government Emergency Ordinance no. 111/2021 of monthly allowances for professionals and individuals who obtain income exclusively from copyright and related rights, the structure of Form 212 has been modified accordingly. The updated Form 212 can be found on the ANAF website at this link: https://static.anaf.ro/static/10/Anaf/formulare/D_212_OPANAF_2127_2021.pdf.
Subsections have been added to the form regarding:
the establishment and declaration of income from renting out rooms in their property to tourists by individuals during the reporting year;
the establishment and declaration of social contributions due by taxpayers for income treated as salary for work conducted abroad (e.g. directors and members of a board of directors);
the establishment and declaration of the fiscal obligations due by taxpayers for the indemnities provided by Government Emergency Ordinance no. 111/2021 (allowance granted to employees and other professionals to combat the effects of the pandemic).
The section “Summary of the obligations regarding the realised income tax and the social contributions due, established by the current declaration” has also been updated.
[Source: President of the National Agency for Fiscal Administration Order no. 2127/2021 for approving the model, content, method of submission and management of form 212 "Single declaration on income tax and social contributions due by individuals", published in the Official Gazette no. 1o dated 5 January 2022]
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