Romania PFA — Declarația Unică & CAS/CASS Filing

Establish the client's legal form, activity type, CAEN code, and income method. Romania has three self-employed structures — PFA (persoană fizică autorizată), II (întreprindere individuală), and IF (întreprindere familială) — and two income methods (sistem real vs norma de venit). The income method determines the entire computation path, so it must be confirmed before any numbers are touched.

For clients on sistem real, collect all invoices issued and bank statements, identify and classify every transaction as taxable income or deductible expense, and flag items needing apportionment (mixed-use phone, vehicle fuel, home-office utilities). Clients on norma de venit skip directly to Phase 3 — their deemed income is set by ANAF's published table for their CAEN code and județ, so actual revenue and expenses are irrelevant for tax purposes.

Determine the mandatory pension (CAS) and health insurance (CASS) contribution tiers based on estimated annual net income. These contributions are calculated on fixed tier bases derived from the minimum wage, not on actual income — a critical Romania-specific rule. CAS is 25% and CASS is 10% of the applicable fixed base. Both contributions are deductible for income tax purposes. For 2025, the minimum wage is RON 4,050/month and thresholds are: CAS at RON 48,600 (12x) and RON 97,200 (24x); CASS mandatory minimum RON 2,430.

Apply the flat 10% income tax rate to the final net income base. For sistem real clients, deduct CAS and CASS paid (or estimated for the year) from gross net income before applying the 10% rate. For norma de venit clients, apply 10% to the ANAF-published norma amount for the relevant CAEN code and județ — CAS/CASS deductibility still applies against the norma. Produce the definitive income tax figure and reconcile against any advances paid via Formular 100 during the year.

Complete Formular 212 — the Declarația Unică — covering both the prior-year actual income reconciliation (Section I.1) and the current-year estimated income declaration (Section I.2 and Section II for CAS/CASS). The form is submitted electronically via SPV (Spațiul Privat Virtual) at declaratii.anaf.ro using a qualified electronic signature or via the ANAF app. The deadline is 25 May of the year following the tax year. Both income tax and contributions are payable by the same 25 May deadline.

After filing, confirm whether the client is approaching or has crossed the RON 300,000 annual turnover threshold that triggers mandatory TVA (VAT) registration under Codul Fiscal Art. 310. Also remind the client of the 5-year record-retention obligation under Codul de Procedură Fiscală, and advise on any ANAF inspection readiness. If the client's income has grown significantly, revisit whether norma de venit remains beneficial or whether switching to sistem real for the next year makes sense.