Single Tax Declaration for Sole Traders 2024 — Complete ANAF Guide

The Single Tax Declaration (Form 212) is the document through which sole traders (PFA) in Romania declare their income and payment obligations for income tax, social security (CAS) and health insurance (CASS). In 2024, the filing deadline and calculation rules have undergone important changes that every PFA must know. This guide covers the entire process from document preparation to electronic submission via SPV.

What Is the Single Declaration and Who Must File It

The Single Tax Declaration was introduced by Emergency Ordinance 18/2018 and replaces several previous forms (200, 220, 600). It centralizes in a single document the declaration of estimated and realized income, as well as mandatory social contributions. The form is filed exclusively online through ANAF's Private Virtual Space (SPV).

Filing is mandatory for: authorized natural persons (PFA), individual enterprises (II), family enterprises (IF), persons earning income from freelance activities, copyright, rent, investments, or other independent sources. If you are a PFA and earned any income in the previous year or estimate income for the current year, filing is required.

2024 Filing Deadlines — Complete Calendar

According to the updated Fiscal Code, the deadline for filing the Single Declaration for 2023 income is May 25, 2024. For estimated 2024 income, the deadline is the same — May 25, 2024 — if the activity started before that date. If you register your PFA after May 25, you must file within 30 days of starting the activity.

• May 25, 2024 — file Single Declaration (2023 realized income + 2024 estimates)
• May 25, 2024 — pay income tax, CAS and CASS for 2023
• 30 days from start — for newly registered PFAs after May 25
• March 15, 2025 — file amendment (if needed) for 2024

How to Complete the Single Declaration — Step by Step

Access the ANAF portal (www.anaf.ro), Private Virtual Space section. Select Form 212 from the available declarations. In Chapter I fill in personal data (National ID number, address, contact details). In Chapter II — Section 1 declare income realized in 2023: gross income, deductible expenses, and net income. If you use the income norms system, enter the norm set by ANAF for your NACE code.

In Section 2 estimate your 2024 income — advance CAS and CASS payments are calculated based on these figures. The CAS contribution (25%) is mandatory if annual net income exceeds 12 minimum gross salaries (12 × 3,300 RON = 39,600 RON). CASS (10%) is due if net income exceeds 6 minimum gross salaries (19,800 RON). Income tax is 10% of annual net income.

After completion, validate the form using SPV's automatic check, sign electronically and submit. You will receive a registration number confirming the filing. We recommend saving a PDF of the declaration and the filing confirmation.

Common Mistakes and How to Avoid Them

• Income discrepancies — differences between accounting records and declared amounts; verify the trial balance first
• Omitting CASS — many PFAs forget that CASS is due even when income is below the CAS threshold
• Paper filing — since January 1, 2022, paper filing is NO longer accepted
• Missing the deadline — fine: 50–500 RON for late filing; 0.02%/day interest for late payment
• Incorrect income norms — the norms set by DGRFP apply, not personal estimates

When You Should Hire a Tax Consultant

If you have a single income source and use income norms, completing the Single Declaration is relatively straightforward. However, if you earn income from multiple sources (PFA + rent + copyright), if you exceeded contribution thresholds, or if you need to amend a prior declaration, the situation becomes complex. An authorized tax consultant helps you avoid errors and legally optimize your tax bill.

At Geseidl Consulting Group, our team of tax consultants in Ploiești handles hundreds of Single Declarations for PFAs across various industries every year. We know the specifics of each NACE code and ensure you pay exactly what you owe — no more, no less. We also offer year-round PFA accounting support, not just at filing time.

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.