Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form

The Order of the President of the National Agency for Fiscal Administration No. 2736/2025 provides for the model, content, and instructions for completing the single tax return on income tax and social contributions due by natural persons (form 212), which is used in 2026 to declare income earned and establish/finalize the annual income tax and social contributions for 2025. The form allows taxpayers to opt during 2026 for the payment of the social health insurance contribution for insurance in the public health system. Form 212 has undergone a series of updates and revisions since the previous year considering the recent amendments to the tax legislation by Law No. 141/2025 and Government Emergency Ordinance No. 128/2024. Starting with the income for the year 2025, the authorities make available to taxpayers the pre-filled single tax return according to the information existing in its databases, thus establishing the e-Single Tax Return system. Its pre-filling is a simplification measure that has a guiding role, taxpayers having the obligation to verify the pre-filled information and correlate it with their own tax situation in order to submit it in the form corresponding to the real tax situation. For the single tax return for the period 2025–2026, ANAF has resorted to a new way of filling out the form, through a web application that can be used directly from the browser, designed to be more intuitive, more coherent, and easier to use by taxpayers.