Romanian tax authority ANAF requires 2025 foreign income declarations

The National Agency for Fiscal Administration (ANAF) has begun sending notifications to Romanian taxpayers who earned income abroad in 2025 but have not reported it in the Single Tax Return (Declaraţia Unică). Recipients must either submit Form 212 if they have not filed a return at all, or file an amended return to include the foreign earnings. The deadline for reporting these incomes is 25 May 2026.

Taxpayers who receive ANAF notices can present supporting documents or explanations before any tax assessment is imposed. If obligations remain unmet, the agency may determine taxes ex officio and issue a tax‑assessment decision, which can still be contested within 60 days, allowing the original decision to be cancelled.