Donate 2%

FINANCIALLY SUPPORT THE ASSOCIATION'S ACTIVITIES THROUGH DONATIONS

DIRECT 2% OF YOUR INCOME TAX AND IN 2 MINUTES, THE TIME IT TAKES TO FILL IN THIS FORM, YOU WILL HAVE ALREADY HELPED SOMEONE.

Once a year, however, there is nothing stopping us from telling the state where to send 2% of the money it has already taken from us, and the whole process takes just two minutes.

Download and fill in form 230 if you have only earned income from salaries or form 200 if you have earned income from other sources.

WHO HAS TO SUBMIT DECLARATION 230

The form is to be filled in and submitted by individuals who realize income from salaries and assimilated income, in the following situations:

- taxpayers have incurred in the reporting year expenses for private scholarships according to Law no. 376/2004 on private scholarships, as amended, and apply for their reimbursement;

- the taxpayers opt to transfer an amount representing up to 2% of the annual tax, for the support of non-profit organizations that are established and operate in accordance with the law or religious units;

Taxpayers who express this option may request that this amount be directed to a single nonprofit entity or religious organization;

- taxpayers claim the deduction from the taxable income from salaries, obtained at the basic function, of the expenses incurred for collective savings for the housing sector, according to the law, up to a maximum amount equal to 300 lei.

Submission deadline:

- Annually, until May 25 of the year following the year in which the income is realized;

Also, in the case of taxpayers who opt to redirect the 2% of the annual tax to a non-profit organization and who also fill in the return 200, the redirection of the 2% is possible only by filling in the return 200 (without the need for the return 230).

Declaration 230 - download
 

WHO HAS TO SUBMIT DECLARATION 200

The declaration must be completed and filed by individuals who realize, individually or in a form of association, income in cash and/or in kind in Romania, deriving from:

- Independent activities:

- commercial activities - from trading activities, the provision of services other than those of the liberal professions, the practice of a trade, including related activities, and income from the disposal of goods classified as income from self-employed activities;

- liberal professions - from the exercise of the professions of doctor, lawyer, notary, financial auditor, tax consultant, chartered accountant, certified public accountant, securities placement consultant, architect or other regulated professions, carried out independently, under the conditions of the law;

- intellectual property rights - patents, designs, samples, samples, trademarks, technical processes, know-how, copyrights and rights related to copyrights and the like.

The declaration is also submitted by individuals who have realized income from self-employed activities for which the tax withheld at source by the payers of the income represents an advance payment on account of the annual tax, according to Law no. 571/2003 on the Tax Code, with subsequent amendments and additions (Tax Code):

- income from intellectual property rights;

- income from the sale of goods on consignment;

- income from activities carried out on the basis of agency, commission or commercial agency contracts;

- income from activities based on civil contracts/agreements concluded under the Civil Code;

- income from the activity of accounting and technical, judicial and extra-judicial accounting and technical expertise;

- income obtained by an individual from an association with a taxpayer legal entity, liable to tax on the income of micro-enterprises according to Title IV of the Tax Code, which does not generate a legal entity. The income due to an individual, from an association with a Romanian legal entity, a microenterprise that does not generate a legal entity, determined in compliance with the rules set out in Title IV of the Tax Code, is assimilated, for taxation purposes at the level of the individual, to income from self-employment, from which the mandatory contributions are deducted in order to obtain the annual net income.

Individuals for whom the tax withheld by income payers is final, according to the taxpayer's option, in accordance with the provisions of the Tax Code, are not obliged to submit the return.

Individuals who, in the reporting year, have realized income from self-employment taxed on the basis of income rules are not obliged to submit the return, except for individuals who have submitted their estimated income tax returns in December and for whom no advance payments have been established, according to the law.

Taxpayers who carry out an activity taxed on the basis of income rules and who, during the tax year of the reporting year, supplement their activity with another activity not included in the nomenclature of activities for which the net income is determined on the basis of income rules, will be taxed under the real system from that date, the annual net income being determined by adding the fraction of the income rule for the period of taxation on the basis of income rules to the net income resulting from the bookkeeping.

- Transfer of use of movable and immovable property realized as owner, usufructuary or other legal holder.

- Agricultural activities for which the net income is determined on the basis of the actual system: income from the cultivation and commercialization of flowers, vegetables and fruit and vegetables in greenhouses and in specially designed greenhouses and/or in irrigated systems, as well as from the cultivation and commercialization of shrubs, ornamental plants and mushrooms, from the operation of vine and fruit nurseries and the like. The return shall be submitted by taxpayers operating individually and/or in the framework of a partnership without legal personality established between natural persons who have opted for the determination of net income in the real system, based on the data from the simple bookkeeping.

- Gains/losses arising from securities other than shares and transferable securities in the case of private companies.

- Gains/losses from forward sale/purchase of foreign exchange on a contract basis, and any other similar operations, other than those involving financial instruments traded on markets authorized and supervised by the National Securities Commission.

Filing deadline - The declaration must be filed by May 25.

How to file the declaration

The form is filed with:

a) the tax body within whose territorial radius the taxpayer has the address where he/she is domiciled, according to the law, or the address where he/she actually resides, if different from the domicile, for individuals who are domiciled for tax purposes in Romania;

b) the tax authority within the territorial radius of which is the tax residence of the authorized agent or the fiscal trustee, as the case may be, in the case of individuals who are not tax resident in Romania, for the following categories of income:

- income from intellectual property rights;

- income from the assignment of the use of goods from the execution of more than 5 rental contracts at the end of the tax year;

- investment income representing gains/losses on the transfer of securities other than shares and transferable securities in the case of private companies;

- investment income representing gains/losses from forward sale/purchase transactions in foreign exchange on a forward contract basis, and from any other transactions of this kind, other than transactions in financial instruments traded on markets authorized and supervised by the National Securities Commission;

c) the tax authority within whose territorial radius the source of income is located, for taxpayers who are natural persons, without tax domicile in Romania and who realize income other than that referred to in letter b).

The return is submitted directly to the tax office or to the post office, by registered mail with acknowledgment of receipt or by other methods provided by law, in a single copy. It is necessary to keep a copy of the declaration.

Declaration 200 - download