Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities

Natural person taxpayers who earn, individually and/or in association, income from independent activities are required to authorize themselves in accordance with the legal provisions in force and to fulfill their declaration and payment obligations. The paper presents a series of theoretical and practical topics regarding the method of reporting in the single tax return (form 212) of income from independent activities and tax obligations. This is submitted to the territorial tax authority by the legal deadline provided for by the Fiscal Code. The Order of the President of the National Agency for Fiscal Administration No. 2736/2025 provides the model, content, and instructions for filling in this form, which is used in 2026 for declaring the income earned and establishing/defining the annual income tax and social contributions for 2025. The National Agency for Fiscal Administration has resorted to a new way of filling in the single tax return, through a web application that can be used directly from the browser, marking the transition from the traditional approach, based on the PDF file, to a user-oriented digital experience. The tax authority collects the data it holds from various sources and provides taxpayers with a pre-filled declaration, which only needs to be checked and confirmed or corrected. Taxpayers can benefit from a 3% rebate on the income tax due for 2025 if they meet the conditions set out in Government Emergency Ordinance No. 8/2026.