Pre-completed Single Declaration (form D212)

Dear client, 

We inform you that, starting with the income earned in the year 2025 (declared in 2026), ANAF introduces the Pre-filled Single Declaration – form D212.

The declaration will be automatically pre-filled by ANAF based on the information available in the tax records (e.g., income declared by taxpayers, data from SPV, etc.) and will be made available to taxpayers in the Virtual Private Space (SPV). Essential aspects:

• the pre-filled form will be available by March 31 of the year of submission at the latest;
• the submission deadline remains May 25 (inclusive);
• the taxpayer has the obligation to verify, complete, or correct the pre-filled data, if necessary;
• pre-filling does not equate to automatic submission – the responsibility for correct submission remains with the taxpayer.

Practical impact:

• intermediate estimated declarations are eliminated;
• the process of completing the Single Declaration is simplified;
• increased attention is required to verify the pre-filled data, especially for independent income, rents, investments, etc.