Romanians who obtained in 2024 revenues from sources such as rents, dividends, actions, cryptocurrencies, copyright or independent activities are obliged to submit the unique statement until the latest May 26, 2025.
Romanians must complete and submit the unique statement to ANAF until May 26. Photo archive
The deadline is imposed by the National Agency for Fiscal Administration (ANAF), and its non -observance can attract serious sanctions, both fines and penalties for the first, taxpayers being obliged to pay higher taxes.
Fines of up to 500 lei for non -deposition
According to art. 336 para. (3) of the Fiscal Procedure Code, not submitting the unique declaration in time attracts contraventional fines between 50 and 500 lei. This sanction is just the beginning of a series of measures that ANAF can take in the case of taxpayers who ignore the declarative obligation.
“The natural persons who have not submitted the single term declaration risks both the amendment and the ex officio for the income tax and the social contributions. The ex officio for income tax is done according to the ANAF order 2.862/2019 for the approval of the procedure regarding the establishment of the annual tax on the incomes of the natural persons, as well as the model and the content.
According to the procedure established by this order, based on the information taken by the fiscal body, within 15 days from the expiration of the legal term for submitting the single declaration, the lists will be drawn up with the natural persons who have not fulfilled the obligation to submit the single declaration. Thus, within 15 days from the moment when the lists with the natural persons who did not submit their declaration are completed, those persons will be notified in order to submit it ”explained, for “truth”, Lawyer Elisabeta Stan.
What happens if the 15 -day term is exceeded
In case another 15 days have passed since the taxpayer's notification, and he did not submit the unique statement regarding the income made, the central fiscal body will move on to the ex officio of payment obligations.
In order to not pay the debts imposed ex officio at the due time, the taxpayers owe a late penalties of 0.01 % per day of delay and interest of 0.02 % per day of delay.
For the ex officio stability of payment obligations, the central fiscal body will consider a number of fiscal information such as:
• information from other previously filed tax returns;
• tax decisions generated by previous fiscal inspections;
• information from third parties;
• estimates regarding activities carried out under similar conditions by other taxpayers;
• income rules adopted by income installments.
Based on this information, the central fiscal body will issue the ex officio tax decision, which will communicate to the taxpayer. If the taxpayer does not exercise the right to submit the unique declaration, the decision to impose ex officio becomes an enforceable title.
