Name: OpenAccountants MCP Server
Author: OpenAccountants

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v20Romania

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1	---
2	name: ro-income-tax
3	description: >
4	Use this skill whenever asked about Romanian income tax for self-employed individuals (PFA). Trigger on phrases like "how much tax do I pay", "Declarația Unică", "PFA tax", "norma de venit", "impozit pe venit", "CAS", "CASS", "self-employed tax Romania", or any question about filing or computing income tax for a self-employed or freelance client in Romania. ALWAYS read this skill before touching any Romanian income tax work.
5	version: 2.0
6	jurisdiction: RO
7	tax_year: 2025
8	category: international
9	depends_on:
10	- income-tax-workflow-base
11	---
12
13	# Romania Income Tax (Declarația Unică) -- Self-Employed Skill v2.0
14
15	## Section 1 -- Quick reference
16
17	Read this whole section before classifying anything.
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Romania (România) \|
22	\| Tax type \| Impozit pe venit (income tax on independent activities) \|
23	\| Primary legislation \| Codul Fiscal (Legea 227/2015), Titlul IV \|
24	\| Supporting legislation \| Codul de Procedură Fiscală (Legea 207/2015); OUG 168/2022; Legea 239/2025 \|
25	\| Tax authority \| ANAF (Agenția Națională de Administrare Fiscală) \|
26	\| Filing portal \| SPV (Spațiul Privat Virtual) / declaratii.anaf.ro \|
27	\| Currency \| RON only \|
28	\| Income tax rate \| 10% flat on net income \|
29	\| CAS (pension) \| 25% on threshold tiers (RON 48,600 / 97,200) \|
30	\| CASS (health) \| 10% on threshold tiers (RON 24,300 / 48,600 / 97,200) \|
31	\| Filing deadline \| 25 May of the following year \|
32	\| Minimum wage (2025) \| RON 4,050/month \|
33	\| Contributor \| Open Accountants Community \|
34	\| Validated by \| Pending -- requires Romanian expert contabil or consultant fiscal sign-off \|
35	\| Validation date \| Pending \|
36
37	Income determination methods:
38
39	\| Method \| Tax base \| Bookkeeping \|
40	\|---\|---\|---\|
41	\| Sistem real \| Revenue - documented expenses \| Full daňová evidence required \|
42	\| Norma de venit \| Fixed deemed amount by CAEN/county \| Revenue records only \|
43
44	CAS/CASS threshold tiers (2025):
45
46	\| Threshold \| CAS (25%) \| CASS (10%) \|
47	\|---\|---\|---\|
48	\| Below 6x min wage (RON 24,300) \| Optional \| Mandatory minimum RON 2,430 \|
49	\| 6x--12x (RON 24,300--48,600) \| Optional \| RON 2,430 \|
50	\| 12x--24x (RON 48,600--97,200) \| RON 12,150 \| RON 4,860 \|
51	\| Above 24x (RON 97,200+) \| RON 24,300 \| RON 9,720 \|
52
53	Conservative defaults:
54
55	\| Ambiguity \| Default \|
56	\|---\|---\|
57	\| Unknown entity type \| STOP -- PFA vs SRL changes everything \|
58	\| Unknown income method \| STOP -- sistem real vs norma \|
59	\| Unknown expense category \| Not deductible \|
60	\| Unknown CAEN code for norma \| STOP -- norma varies by code and county \|
61
62	---
63
64	## Section 2 -- Required inputs and refusal catalogue
65
66	### Required inputs
67
68	Minimum viable -- bank statement for the tax year. Acceptable from: BCR (Banca Comercială Română), BRD (Groupe Société Générale), Banca Transilvania, ING Romania, Raiffeisen Romania, CEC Bank, or fintech (Revolut, Wise).
69
70	Recommended -- invoices, CAEN code, county (județ), chosen income method, prior year Declarația Unică.
71
72	Ideal -- complete bookkeeping, norma de venit published amount, CAS/CASS payment statements.
73
74	### Refusal catalogue
75
76	R-RO-1 -- SRL. Trigger: client is a limited company. Message: "This skill covers PFA/II/IF only. SRL files corporate income tax (impozit pe profit) or micro-enterprise tax. Please use a separate skill."
77
78	R-RO-2 -- International income. Trigger: significant foreign income. Message: "International income is outside scope. Consult a consultant fiscal."
79
80	R-RO-3 -- Crypto. Trigger: crypto trading income. Message: "Crypto taxation is outside scope."
81
82	R-RO-4 -- Income method unknown. Trigger: not confirmed. Message: "I cannot compute without knowing: sistem real or norma de venit?"
83
84	---
85
86	## Section 3 -- Transaction pattern library (the lookup table)
87
88	### 3.1 Romanian banks (fees and interest)
89
90	\| Pattern \| Treatment \| Notes \|
91	\|---\|---\|---\|
92	\| BCR, BANCA COMERCIALĂ ROMÂNĂ \| Bank charges: deductible (sistem real) \| Monthly fees \|
93	\| BRD, GROUPE SOCIÉTÉ GÉNÉRALE \| Bank charges: deductible \| Same \|
94	\| BANCA TRANSILVANIA, BT \| Bank charges: deductible \| Same \|
95	\| ING BANK ROMANIA \| Bank charges: deductible \| Same \|
96	\| RAIFFEISEN BANK ROMANIA \| Bank charges: deductible \| Same \|
97	\| CEC BANK \| Bank charges: deductible \| Same \|
98	\| REVOLUT, WISE (fees) \| Deductible \| Fintech fees \|
99	\| DOBÂNDĂ (interest credit) \| EXCLUDE from independent activity income \| Capital income \|
100	\| DOBÂNDĂ (interest debit) \| Deductible if business loan \| Personal: EXCLUDE \|
101	\| CREDIT, ÎMPRUMUT (principal) \| EXCLUDE \| Loan principal \|
102
103	### 3.2 Romanian government and statutory bodies
104
105	\| Pattern \| Treatment \| Notes \|
106	\|---\|---\|---\|
107	\| ANAF \| EXCLUDE \| Tax payment \|
108	\| IMPOZIT PE VENIT \| EXCLUDE \| Income tax payment \|
109	\| CAS, CASA NAȚIONALĂ DE PENSII \| Deductible from gross income (sistem real) \| Pension contribution \|
110	\| CASS, CASA NAȚIONALĂ DE SĂNĂTATE \| Deductible from gross income (sistem real) \| Health contribution \|
111	\| REGISTRUL COMERȚULUI, ONRC \| Deductible \| Registration fees \|
112
113	### 3.3 Romanian utilities and telecoms
114
115	\| Pattern \| Treatment \| Notes \|
116	\|---\|---\|---\|
117	\| ENEL, E-DISTRIBUȚIE, ELECTRICA \| Deductible if business premises \| Electricity; apportion if home \|
118	\| ENGIE, E.ON ENERGIE \| Deductible if business premises \| Gas \|
119	\| ORANGE RO, VODAFONE RO, DIGI, RCS & RDS \| Deductible: business phone/internet \| Mixed: apportion \|
120	\| TELEKOM ROMANIA \| Deductible: business phone/internet \| Mixed: apportion \|
121
122	### 3.4 Insurance
123
124	\| Pattern \| Treatment \| Notes \|
125	\|---\|---\|---\|
126	\| ALLIANZ-ȚIRIAC, EUROINS, GROUPAMA, OMNIASIG \| Deductible if business insurance \| Personal: NOT deductible \|
127	\| ASIGURARE AUTO (RCA/CASCO) \| Deductible: business vehicle portion \| Personal vehicle: NOT deductible \|
128
129	### 3.5 SaaS and software -- international
130
131	\| Pattern \| Treatment \| Notes \|
132	\|---\|---\|---\|
133	\| GOOGLE, MICROSOFT, ADOBE, META \| Deductible expense \| EU reverse charge TVA \|
134	\| GITHUB, OPENAI, ANTHROPIC \| Deductible expense \| Non-EU \|
135	\| SLACK, ZOOM, ATLASSIAN \| Deductible expense \| Check entity \|
136
137	### 3.6 Professional services (Romania)
138
139	\| Pattern \| Treatment \| Notes \|
140	\|---\|---\|---\|
141	\| CONTABIL, CONTABILITATE, EXPERT CONTABIL \| Deductible \| Accounting fees \|
142	\| AVOCAT, CABINET AVOCAT \| Deductible if business \| Legal fees \|
143	\| NOTAR, BIROU NOTARIAL \| Deductible if business \| Notary fees \|
144	\| CONSULTANT FISCAL \| Deductible \| Tax advisory \|
145
146	### 3.7 Transport and travel
147
148	\| Pattern \| Treatment \| Notes \|
149	\|---\|---\|---\|
150	\| CFR CĂLĂTORI \| Deductible if business \| Train \|
151	\| TAROM, WIZZAIR, RYANAIR \| Deductible if business travel \| Flights \|
152	\| UBER, BOLT \| Deductible if business \| Ride services \|
153	\| PETROM, OMV, MOL, ROMPETROL, LUKOIL \| Deductible: business vehicle portion \| Fuel \|
154
155	### 3.8 Food and entertainment
156
157	\| Pattern \| Treatment \| Notes \|
158	\|---\|---\|---\|
159	\| KAUFLAND, LIDL, CARREFOUR, MEGA IMAGE, AUCHAN \| Default: NOT deductible \| Personal provisioning \|
160	\| RESTAURANT, PENSIUNE \| Protocol expenses: limited to 2% of adjusted gross income \| Must document business purpose \|
161
162	### 3.9 Internal transfers and exclusions
163
164	\| Pattern \| Treatment \| Notes \|
165	\|---\|---\|---\|
166	\| TRANSFER PROPRIU, OWN TRANSFER \| EXCLUDE \| Internal \|
167	\| NUMERAR, ATM \| EXCLUDE (default: drawings) \| Ask client \|
168	\| DEPUNERE \| EXCLUDE \| Owner deposit \|
169
170	---
171
172	## Section 4 -- Worked examples
173
174	### Example 1 -- PFA sistem real, mid-range
175
176	Input: CAEN 6201, revenue RON 200,000, expenses RON 70,000 (including prior CAS/CASS).
177	Computation: Net income = RON 130,000. Tax = 10% x RON 130,000 = RON 13,000. CAS = 25% x RON 97,200 = RON 24,300 (above 24x). CASS = 10% x RON 48,600 = RON 4,860. Total = RON 42,160.
178
179	### Example 2 -- PFA norma de venit
180
181	Input: Taxi driver, Bucharest, norma = RON 32,000.
182	Computation: Tax = RON 3,200. CAS optional (below RON 48,600). CASS = RON 2,430 (mandatory minimum). Total (no CAS) = RON 5,630.
183
184	### Example 3 -- Low-income mandatory CASS
185
186	Input: Net income RON 18,000.
187	Computation: Tax = RON 1,800. CAS optional. CASS = RON 2,430 (mandatory minimum). Total = RON 4,230.
188
189	### Example 4 -- Part-year PFA
190
191	Input: Registered July 2025 (6 months), net income RON 30,000.
192	Computation: Tax = RON 3,000. CAS prorated: 6/12 x RON 48,600 = RON 24,300 threshold. RON 30,000 > RON 24,300, so CAS = 25% x RON 24,300 = RON 6,075. CASS prorated similarly = RON 1,215. Total = RON 10,290.
193
194	---
195
196	## Section 5 -- Tier 1 rules (deterministic)
197
198	### 5.1 Income tax rate
199	Flat 10% on net income from independent activities. No progressive bands. Legislation: Codul Fiscal, Art. 68-69.
200
201	### 5.2 Sistem real
202	Net income = gross revenue - deductible expenses. CAS/CASS paid are deductible. Expenses must be documented and incurred for business purpose. Protocol/entertainment limited to 2% of adjusted gross income. Legislation: Art. 68.
203
204	### 5.3 Norma de venit
205	Fixed deemed income by CAEN code and county. Published by ANAF by 15 February. Tax = 10% x norma. Actual revenue/expenses irrelevant. Available only for specific CAEN codes. Legislation: Art. 69.
206
207	### 5.4 CAS thresholds
208	Fixed amounts based on tier brackets, NOT percentage of actual income. Below RON 48,600: optional. RON 48,600--97,200: RON 12,150. Above RON 97,200: RON 24,300. Legislation: Art. 148-154.
209
210	### 5.5 CASS thresholds
211	Mandatory even if income is zero. Minimum RON 2,430. Tiers at RON 24,300/48,600/97,200. Legislation: Art. 170-174.
212
213	### 5.6 Part-year proration
214	CAS/CASS thresholds prorated by months of registration. Legislation: Codul Fiscal.
215
216	### 5.7 Record keeping
217	Sistem real: full accounting records. Norma: revenue records only. Retention: 5 years. Legislation: Codul de Procedură Fiscală.
218
219	---
220
221	## Section 6 -- Tier 2 catalogue
222
223	### 6.1 Norma vs sistem real comparison
224	Why: Depends on actual profit vs deemed amount. Default: Present both. Question: "What is the published norma for your CAEN code and county?"
225
226	### 6.2 SRL micro vs PFA comparison
227	Why: Total cost differs significantly including dividend extraction tax. Threshold drops to EUR 100,000 in 2026. Default: Flag for reviewer. Question: "Are you considering SRL structure? Revenue level?"
228
229	### 6.3 Multiple CAEN codes
230	Why: Norma applies only to qualifying activities; others must use sistem real. Default: Flag for reviewer. Question: "Do you have multiple CAEN codes? Which have published norma?"
231
232	### 6.4 Minimum wage increase impact
233	Why: CAS/CASS thresholds tied to minimum wage. Default: Use RON 4,050 (2025). Question: "Confirm current minimum wage if mid-year change occurred."
234
235	---
236
237	## Section 7 -- Excel working paper template
238
239	### Sheet "Transactions"
240	Columns: Date, Counterparty, Description, Amount (RON), Category (Revenue/Expense/CAS/CASS/EXCLUDE), Deductible amount, Default?, Question, Notes.
241
242	### Sheet "Tax Computation"
243	Branches by method: sistem real or norma de venit. Includes CAS/CASS tier determination.
244
245	---
246
247	## Section 8 -- Bank statement reading guide
248
249	CSV formats. BCR exports use semicolons with DD.MM.YYYY. BRD uses CSV with comma delimiters. Banca Transilvania offers various formats. Common columns: Data (Date), Beneficiar/Ordonator (Counterparty), Suma (Amount), Sold (Balance).
250
251	Romanian language variants. Common: transfer (transfer), depunere (deposit), retragere (withdrawal), comision (commission), dobândă (interest), factură (invoice), plată (payment), chirie (rent).
252
253	CAS/CASS payments. Payments to ANAF labelled "CAS" or "CASS". These are deductible from gross income under sistem real.
254
255	Tax payments. Impozit pe venit payments to ANAF: EXCLUDE (not deductible).
256
257	Foreign currency. Convert to RON at BNR (National Bank) rate on transaction date.
258
259	---
260
261	## Section 9 -- Onboarding fallback
262
263	### 9.1 Entity type
264	Inference: PFA from bank account name. Fallback: "Are you a PFA, II, IF, or SRL?"
265
266	### 9.2 Income method
267	Inference: Not inferable. Always ask. Fallback: "Sistem real or norma de venit?"
268
269	### 9.3 CAEN code
270	Inference: From counterparty mix. Fallback: "What is your CAEN activity code?"
271
272	### 9.4 County (județ)
273	Inference: From bank branch or address. Fallback: "Which county (județ) are you registered in? (Affects norma de venit.)"
274
275	### 9.5 VAT status
276	Inference: TVA payments in statement. Fallback: "Are you TVA registered?"
277
278	### 9.6 Other income
279	Inference: Salary credits. Fallback: "Do you have employment income? (Affects CAS/CASS.)"
280
281	---
282
283	## Section 10 -- Reference material
284
285	### Test suite
286
287	Test 1 -- Sistem real, mid-range. Revenue RON 200,000, expenses RON 70,000. Tax RON 13,000 + CAS RON 24,300 + CASS RON 4,860 = RON 42,160.
288	Test 2 -- Norma de venit taxi. Norma RON 32,000. Tax RON 3,200 + CASS RON 2,430 = RON 5,630.
289	Test 3 -- Low income, mandatory CASS. RON 18,000 net. Tax RON 1,800 + CASS RON 2,430 = RON 4,230.
290	Test 4 -- High income, all caps. RON 500,000 net. Tax RON 50,000 + CAS RON 24,300 + CASS RON 9,720 = RON 84,020.
291	Test 5 -- Part-year. 6 months, RON 30,000. Tax RON 3,000 + prorated CAS/CASS.
292
293	### Edge case registry
294
295	EC1 -- CAS between thresholds. Fixed at tier amount, not percentage of actual income.
296	EC2 -- Low income, CASS still mandatory. Minimum RON 2,430 even if income is zero.
297	EC3 -- Norma vs sistem real. Compare both.
298	EC4 -- SRL micro vs PFA. Include dividend extraction cost.
299	EC5 -- Multiple CAEN codes. Separate norma and sistem real activities.
300	EC6 -- CAS/CASS deductibility timing. Deductible in year paid.
301	EC7 -- Micro threshold exceeded. Exit to impozit pe profit.
302	EC8 -- Part-year proration. CAS/CASS thresholds prorated.
303	EC9 -- PFA with employment. Separate CAS/CASS calculations.
304	EC10 -- Minimum wage change. Verify threshold basis.
305
306	### Prohibitions
307
308	- NEVER apply progressive rates -- Romania uses flat 10%
309	- NEVER ignore mandatory CASS minimum
310	- NEVER confuse CAS thresholds with percentage of actual income
311	- NEVER apply norma to CAEN codes without published norma
312	- NEVER use micro-enterprise rules for PFA
313	- NEVER forget to prorate for part-year
314	- NEVER advise on crypto, international income, or transfer pricing
315	- NEVER present calculations as definitive
316	- NEVER assume micro EUR 250,000 threshold is stable (drops to EUR 100,000 in 2026)
317
318	### Sources
319
320	1. Codul Fiscal (Legea 227/2015)
321	2. Codul de Procedură Fiscală (Legea 207/2015)
322	3. OUG 168/2022
323	4. Legea 239/2025
324	5. ANAF -- https://www.anaf.ro
325
326	### Disclaimer
327
328	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an expert contabil or consultant fiscal in Romania) before filing or acting upon.
329
330	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com).
331

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About

Use this skill whenever asked about Romanian income tax for self-employed individuals (PFA). Trigger on phrases like "how much tax do I pay", "Declarația Unică", "PFA tax", "norma de venit", "impozit pe venit", "CAS", "CASS", "self-employed tax Romania", or any question about filing or computing income tax for a self-employed or freelance client in Romania. ALWAYS read this skill before touching any Romanian income tax work.

ROty-2025

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