The National Agency for Fiscal Administration (ANAF) has recently intensified tax inspections aimed at natural persons who obtain income from non-salaried sources, such as rents, agricultural activities, investments on the stock market or transactions with cryptocurrencies.
ANAF is intensifying checks on natural persons. PHOTO Inquam Photos/Octav Ganea
At the same time, taxpayers still have approximately three weeks to submit the single declaration, the document through which the income earned and related tax obligations must be paid, including the health contribution (CASS), where applicable.
Tax specialists point out that, in the context of these increasingly frequent controls, it is essential that individuals keep a clear record of their income and expenses and keep the supporting documents.
Fiscal consultant Andreea Gheorghe explained that, unlike companies, which have well-organized accounting departments, individuals are often vulnerable in the event of an audit, precisely because of the lack of documents.
“The clear recommendation is that when we start investing in cryptocurrencies or the stock market or getting rental income, we should be very organized. Ideally, we should have a clear record, even in a simple file, and keep receipts and invoices”explained this, for stirileprotv.ro.
According to the specialist, the lack of supporting documents can significantly complicate the tax verification process, and taxpayers can end up in a situation where they cannot prove their real expenses or income.
In these cases, the risks vary according to each taxpayer’s situation, from paying more taxes than due, to including amounts in the tax base that would normally benefit from different tax treatments.
“It depends on each individual case, but without the supporting documents you can end up paying more than you should have”, Andreea Gheorghe also specified.
Tax authorities generally aim to increase the degree of voluntary and fair taxpayer compliance, especially in areas of income that are difficult to monitor automatically, such as online investments or rental of goods.
Stock market investors, in the sights of ANAF
Last fall, ANAF intensified tax controls on individual taxpayers who obtained investment income, in the context of the budget deficit faced by Romania. Among the measures applied is the issuing of notifications to people who have not submitted the single declaration by the deadline, the tax form that declares, among other things, the income from investments.
ANAF specified that it can verify the incomes achieved starting from 2019, the year that is to be prescribed as soon as possible (December 26, 2026). Therefore, taxpayers can receive notifications regarding undeclared income for any year starting in 2019 and up to now.
The agency warns that, if the taxpayer does not respond within the deadline to the notification, ANAF can ex officio determine the fiscal obligations, and the amounts imposed may be higher than those owed in reality. Furthermore, non-compliance can lead to the blocking of bank accounts or the withholding of outstanding amounts through the employer, ANAF adds.
“We recommend all natural persons who obtained income from investments to check whether they have received notifications from ANAF, especially through the Virtual Private Space. It is essential that these incomes – be they profits or losses – are correctly declared through the single declaration, in order to avoid erroneous tax calculation and possible seizures“, stated Andrei Popescu, Senior Tax Manager, Soter & Partners.
Attention to the pre-completion of the Single Declaration! You can give more money to the state
The Ministry of Finance and the National Tax Administration Agency (ANAF) have launched a new function in the Virtual Private Space (SPV), which allows the automatic pre-filling of the D212 Single Declaration. The measure is intended to simplify the filing process, but errors can occur if the data is not carefully checked, which can lead to a higher payment amount.
For the tax year 2025, the deadline for submitting the D212 Single Declaration is 25 May 2026. Those who submit the declaration and pay their tax obligations by 15 April 2026 can benefit from a discount of up to 3%.
What taxpayers need to check
Prefilling does not remove taxpayer responsibility. They must verify all information, manually add income that does not appear in the system – such as from abroad – and compare it with supporting documents such as contracts or bank statements.
Also, prefilling is done only oncewhen opening the form. If the declaration has already been submitted, the system will automatically generate a corrective declaration. Withholding income may require corrections through income payers.
