ANAF to automatically impose social contributions on undeclared income

The Romanian National Agency for Fiscal Administration (ANAF) is preparing a procedure to automatically calculate and impose social security (CAS) and health insurance (CASS) contributions for undeclared income starting in 2025.

The measure targets individuals who fail to correctly declare contributions via Form 212. Affected income categories include rental income, dividends, independent activities, intellectual property rights, agriculture, forestry, and pensions received from abroad.

ANAF intends to identify non-compliant taxpayers by utilizing existing data, such as declarations from companies that paid the income, investment earnings data, and information exchanges with foreign tax authorities. This is not a new tax, but rather a mechanism to ensure existing obligations are met.