Single Tax Declaration 2025 — Changes and Filing Deadline

The Single Declaration (Form 212) is the main instrument through which authorized natural persons (PFA), individual enterprises, and persons with independent income declare their earnings and pay social contributions. For tax year 2024, the filing deadline is May 25, 2025. Geseidl consultants present all relevant changes.

What changed in the 2025 Single Declaration

The main changes to the Single Declaration for 2024 income concern updating social contribution thresholds relative to the new gross minimum wage of 3,700 RON. The minimum CAS threshold becomes 12 × 3,700 = 44,400 RON net annual income.

Additionally, the CASS calculation base has been updated: the minimum health contribution is due if net income exceeds 6 × 3,700 = 22,200 RON/year. The updated form also includes revised NACE codes and expanded fields for digital activity income.

Filing deadline — May 25, 2025, late filing consequences

The filing deadline is May 25, 2025, per art. 122 of the Fiscal Procedure Code. Late filing attracts penalties: fines from 50 to 500 RON for late submission and interest of 0.02%/day for late payment of declared amounts.

Important: The Single Declaration can be filed before May 25 if you have all necessary data. Early filing gives you time for corrections if the system flags errors. Filing is done exclusively electronically through SPV (Virtual Private Space).

Income tax and social contribution calculation 2025

For a sole trader on the real system with 100,000 RON net annual income, the tax obligation breakdown is:

• Income tax (10%): 10,000 RON
• CAS (25% of net income, capped at 24 minimum wages = 88,800 RON): 22,200 RON
• CASS (10% of 6 minimum wages = 22,200 RON): 2,220 RON — fixed contribution
• Total obligations: 34,420 RON (34.4% of net income)

If net income is below the 6 minimum wages threshold (22,200 RON), CASS is not owed at all. If income exceeds 12 minimum wages (44,400 RON), CAS becomes mandatory. These thresholds apply cumulatively for all independent activity income.

How to fill it out — practical guide

Access the ANAF SPV platform at www.anaf.ro → Virtual Private Space. Select the Single Declaration — Form 212. Complete the relevant sections for your income type: chapter II for independent activity income, chapter III for CAS, and chapter IV for CASS.

1. Authenticate in SPV with a digital certificate or ANAF credentials
2. Select tax year 2024 and fill in identification data
3. Declare gross income and deductible expenses (real system) or select the income norm
4. Verify the automatic calculation of contributions and tax
5. Submit the declaration and download proof of filing (XML + PDF)

Income norm vs real system — impact on the declaration

Under the income norm, taxable income is fixed by ANAF based on the NACE code and county — regardless of actual income earned. Advantage: expenses don't matter and the declaration is simple. Disadvantage: if actual income is low, you pay tax on income you didn't earn.

Under the real system, taxable income is the difference between revenue received and deductible expenses. It requires complete accounting records but allows tax optimization through professional expense deductions. A PFA accounting specialist can determine which system is more advantageous for your specific situation.

Need tax consulting for sole traders? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.