Taxpayers who obtain extra-salary income must bear in mind that May 25 is the deadline for submitting the single declaration in 2026. Form 212 is used to declare income tax and social contributions owed by natural persons who make certain categories of income.
May 25 is the deadline for submitting the single declaration 2026. Archive photo
The single declaration is submitted to ANAF both for the finalization of the tax obligations related to the incomes achieved, and for the declaration of the social contributions due, depending on the applicable legal ceiling.
The deadline of May 25, 2026 is important because missing it may attract penalties and additional payment obligations.
What happens if you don't file the single return by the deadline
Failure to file Form 212 by the 2026 single return deadline can have several tax consequences for taxpayers.
First of all, ANAF can impose contravention fines for not submitting the tax return on time. Also, if there are outstanding payment obligations, interest and late payment penalties may be calculated.
At the same time, the tax authorities can issue tax decisions ex officio, based on the information available in ANAF records or transmitted by other institutions and digital platforms.
For taxpayers who owe the social health insurance contribution or the pension contribution, not completing the declaration can also affect the record of the quality of insurance.
The single declaration can be submitted online through the Virtual Private Space (SPV), a method recommended by ANAF to avoid delays and filling errors.
Who must submit the single return in 2026
The obligation to submit form 212 rests with natural persons who obtain extra-salary income for which there is an obligation to declare income tax and, as the case may be, social contributions.
Targeted taxpayers include:
• authorized natural persons (PFA);
• owners of individual or family businesses;
• people who earn income from liberal professions;
• taxpayers who earn income from rents;
• persons who obtain income from investments, dividends or interest, under certain conditions;
• persons who obtain income from agricultural activities, forestry or fish farming;
• persons who obtain income from intellectual property rights;
• other persons who make independent or occasional income subject to declaration.
Depending on the level of income, taxpayers may have the obligation to pay the health contribution (CASS) and the pension contribution (CAS).
The single declaration is submitted even if certain incomes were obtained for short periods or occasionally, when the tax legislation provides for this obligation.
Form 212, pre-filled from 2026
Starting from 2026, ANAF is considering expanding the system of pre-filled tax returns, including for form 212.
Thus, certain information regarding taxpayers' income could be automatically entered in the single declaration, based on the data already reported to ANAF by employers, banks, digital platforms or other entities obliged to transmit tax information.
The purpose of the pre-filled form is to reduce filling errors and simplify the declaration process for individuals.
Taxpayers will have the obligation to check the existing data, correct it if necessary and complete any income that does not appear automatically in the system.
Even if certain fields will be pre-filled, the final responsibility for the correctness of the declared information remains with the taxpayer.
The digitization of the single declaration is part of the wider process of fiscal modernization and increase in voluntary compliance carried out by ANAF.
