Romania Income Tax (Declarația Unică) -- Self-Employed Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick reference

Read this whole section before classifying anything.

Field	Value
Country	Romania (România)
Tax type	Impozit pe venit (income tax on independent activities)
Primary legislation	Codul Fiscal (Legea 227/2015), Titlul IV
Supporting legislation	Codul de Procedură Fiscală (Legea 207/2015); OUG 168/2022; Legea 239/2025
Tax authority	ANAF (Agenția Națională de Administrare Fiscală)
Filing portal	SPV (Spațiul Privat Virtual) / declaratii.anaf.ro
Currency	RON only
Income tax rate	10% flat on net income
CAS (pension)	25% on threshold tiers (RON 48,600 / 97,200)
CASS (health)	10% on threshold tiers (RON 24,300 / 48,600 / 97,200)
Filing deadline	25 May of the following year
Minimum wage (2025)	RON 4,050/month
Contributor	Open Accountants Community
Validated by	Pending -- requires Romanian expert contabil or consultant fiscal sign-off
Validation date	Pending

Income determination methods:

Method	Tax base	Bookkeeping
Sistem real	Revenue - documented expenses	Full daňová evidence required
Norma de venit	Fixed deemed amount by CAEN/county	Revenue records only

CAS/CASS threshold tiers (2025):

Threshold	CAS (25%)	CASS (10%)
Below 6x min wage (RON 24,300)	Optional	Mandatory minimum RON 2,430
6x--12x (RON 24,300--48,600)	Optional	RON 2,430
12x--24x (RON 48,600--97,200)	RON 12,150	RON 4,860
Above 24x (RON 97,200+)	RON 24,300	RON 9,720

Conservative defaults:

Ambiguity	Default
Unknown entity type	STOP -- PFA vs SRL changes everything
Unknown income method	STOP -- sistem real vs norma
Unknown expense category	Not deductible
Unknown CAEN code for norma	STOP -- norma varies by code and county

Section 2 -- Required inputs and refusal catalogue

Required inputs

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).

Recommended -- invoices, CAEN code, county (județ), chosen income method, prior year Declarația Unică.

Ideal -- complete bookkeeping, norma de venit published amount, CAS/CASS payment statements.

Refusal catalogue

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."

R-RO-2 -- International income. Trigger: significant foreign income. Message: "International income is outside scope. Consult a consultant fiscal."

R-RO-3 -- Crypto. Trigger: crypto trading income. Message: "Crypto taxation is outside scope."

R-RO-4 -- Income method unknown. Trigger: not confirmed. Message: "I cannot compute without knowing: sistem real or norma de venit?"

Section 3 -- Transaction pattern library (the lookup table)

3.1 Romanian banks (fees and interest)

Pattern	Treatment	Notes
BCR, BANCA COMERCIALĂ ROMÂNĂ	Bank charges: deductible (sistem real)	Monthly fees
BRD, GROUPE SOCIÉTÉ GÉNÉRALE	Bank charges: deductible	Same
BANCA TRANSILVANIA, BT	Bank charges: deductible	Same
ING BANK ROMANIA	Bank charges: deductible	Same
RAIFFEISEN BANK ROMANIA	Bank charges: deductible	Same
CEC BANK	Bank charges: deductible	Same
REVOLUT, WISE (fees)	Deductible	Fintech fees
DOBÂNDĂ (interest credit)	EXCLUDE from independent activity income	Capital income
DOBÂNDĂ (interest debit)	Deductible if business loan	Personal: EXCLUDE
CREDIT, ÎMPRUMUT (principal)	EXCLUDE	Loan principal

3.2 Romanian government and statutory bodies

Pattern	Treatment	Notes
ANAF	EXCLUDE	Tax payment
IMPOZIT PE VENIT	EXCLUDE	Income tax payment
CAS, CASA NAȚIONALĂ DE PENSII	Deductible from gross income (sistem real)	Pension contribution
CASS, CASA NAȚIONALĂ DE SĂNĂTATE	Deductible from gross income (sistem real)	Health contribution
REGISTRUL COMERȚULUI, ONRC	Deductible	Registration fees

3.3 Romanian utilities and telecoms

Pattern	Treatment	Notes
ENEL, E-DISTRIBUȚIE, ELECTRICA	Deductible if business premises	Electricity; apportion if home
ENGIE, E.ON ENERGIE	Deductible if business premises	Gas
ORANGE RO, VODAFONE RO, DIGI, RCS & RDS	Deductible: business phone/internet	Mixed: apportion
TELEKOM ROMANIA	Deductible: business phone/internet	Mixed: apportion

3.4 Insurance

Pattern	Treatment	Notes
ALLIANZ-ȚIRIAC, EUROINS, GROUPAMA, OMNIASIG	Deductible if business insurance	Personal: NOT deductible
ASIGURARE AUTO (RCA/CASCO)	Deductible: business vehicle portion	Personal vehicle: NOT deductible

3.5 SaaS and software -- international

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, ADOBE, META	Deductible expense	EU reverse charge TVA
GITHUB, OPENAI, ANTHROPIC	Deductible expense	Non-EU
SLACK, ZOOM, ATLASSIAN	Deductible expense	Check entity

3.6 Professional services (Romania)

Pattern	Treatment	Notes
CONTABIL, CONTABILITATE, EXPERT CONTABIL	Deductible	Accounting fees
AVOCAT, CABINET AVOCAT	Deductible if business	Legal fees
NOTAR, BIROU NOTARIAL	Deductible if business	Notary fees
CONSULTANT FISCAL	Deductible	Tax advisory

3.7 Transport and travel

Pattern	Treatment	Notes
CFR CĂLĂTORI	Deductible if business	Train
TAROM, WIZZAIR, RYANAIR	Deductible if business travel	Flights
UBER, BOLT	Deductible if business	Ride services
PETROM, OMV, MOL, ROMPETROL, LUKOIL	Deductible: business vehicle portion	Fuel

3.8 Food and entertainment

Pattern	Treatment	Notes
KAUFLAND, LIDL, CARREFOUR, MEGA IMAGE, AUCHAN	Default: NOT deductible	Personal provisioning
RESTAURANT, PENSIUNE	Protocol expenses: limited to 2% of adjusted gross income	Must document business purpose

3.9 Internal transfers and exclusions

Pattern	Treatment	Notes
TRANSFER PROPRIU, OWN TRANSFER	EXCLUDE	Internal
NUMERAR, ATM	EXCLUDE (default: drawings)	Ask client
DEPUNERE	EXCLUDE	Owner deposit

Section 4 -- Worked examples

Example 1 -- PFA sistem real, mid-range

Input: CAEN 6201, revenue RON 200,000, expenses RON 70,000 (including prior CAS/CASS). 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.

Example 2 -- PFA norma de venit

Input: Taxi driver, Bucharest, norma = RON 32,000. Computation: Tax = RON 3,200. CAS optional (below RON 48,600). CASS = RON 2,430 (mandatory minimum). Total (no CAS) = RON 5,630.

Example 3 -- Low-income mandatory CASS

Input: Net income RON 18,000. Computation: Tax = RON 1,800. CAS optional. CASS = RON 2,430 (mandatory minimum). Total = RON 4,230.

Example 4 -- Part-year PFA

Input: Registered July 2025 (6 months), net income RON 30,000. 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.

Section 5 -- Tier 1 rules (deterministic)

5.1 Income tax rate

Flat 10% on net income from independent activities. No progressive bands. Legislation: Codul Fiscal, Art. 68-69.

5.2 Sistem real

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.

5.3 Norma de venit

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.

5.4 CAS thresholds

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.

5.5 CASS thresholds

Mandatory even if income is zero. Minimum RON 2,430. Tiers at RON 24,300/48,600/97,200. Legislation: Art. 170-174.

5.6 Part-year proration

CAS/CASS thresholds prorated by months of registration. Legislation: Codul Fiscal.

5.7 Record keeping

Sistem real: full accounting records. Norma: revenue records only. Retention: 5 years. Legislation: Codul de Procedură Fiscală.

Section 6 -- Tier 2 catalogue

6.1 Norma vs sistem real comparison

Why: Depends on actual profit vs deemed amount. Default: Present both. Question: "What is the published norma for your CAEN code and county?"

6.2 SRL micro vs PFA comparison

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?"

6.3 Multiple CAEN codes

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?"

6.4 Minimum wage increase impact

Why: CAS/CASS thresholds tied to minimum wage. Default: Use RON 4,050 (2025). Question: "Confirm current minimum wage if mid-year change occurred."

Section 7 -- Excel working paper template

Sheet "Transactions"

Columns: Date, Counterparty, Description, Amount (RON), Category (Revenue/Expense/CAS/CASS/EXCLUDE), Deductible amount, Default?, Question, Notes.

Sheet "Tax Computation"

Branches by method: sistem real or norma de venit. Includes CAS/CASS tier determination.

Section 8 -- Bank statement reading guide

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).

Romanian language variants. Common: transfer (transfer), depunere (deposit), retragere (withdrawal), comision (commission), dobândă (interest), factură (invoice), plată (payment), chirie (rent).

CAS/CASS payments. Payments to ANAF labelled "CAS" or "CASS". These are deductible from gross income under sistem real.

Tax payments. Impozit pe venit payments to ANAF: EXCLUDE (not deductible).

Foreign currency. Convert to RON at BNR (National Bank) rate on transaction date.

Section 9 -- Onboarding fallback

9.1 Entity type

Inference: PFA from bank account name. Fallback: "Are you a PFA, II, IF, or SRL?"

9.2 Income method

Inference: Not inferable. Always ask. Fallback: "Sistem real or norma de venit?"

9.3 CAEN code

Inference: From counterparty mix. Fallback: "What is your CAEN activity code?"

9.4 County (județ)

Inference: From bank branch or address. Fallback: "Which county (județ) are you registered in? (Affects norma de venit.)"

9.5 VAT status

Inference: TVA payments in statement. Fallback: "Are you TVA registered?"

9.6 Other income

Inference: Salary credits. Fallback: "Do you have employment income? (Affects CAS/CASS.)"

Section 10 -- Reference material

Test suite

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. Test 2 -- Norma de venit taxi. Norma RON 32,000. Tax RON 3,200 + CASS RON 2,430 = RON 5,630. Test 3 -- Low income, mandatory CASS. RON 18,000 net. Tax RON 1,800 + CASS RON 2,430 = RON 4,230. 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. Test 5 -- Part-year. 6 months, RON 30,000. Tax RON 3,000 + prorated CAS/CASS.

Edge case registry

EC1 -- CAS between thresholds. Fixed at tier amount, not percentage of actual income. EC2 -- Low income, CASS still mandatory. Minimum RON 2,430 even if income is zero. EC3 -- Norma vs sistem real. Compare both. EC4 -- SRL micro vs PFA. Include dividend extraction cost. EC5 -- Multiple CAEN codes. Separate norma and sistem real activities. EC6 -- CAS/CASS deductibility timing. Deductible in year paid. EC7 -- Micro threshold exceeded. Exit to impozit pe profit. EC8 -- Part-year proration. CAS/CASS thresholds prorated. EC9 -- PFA with employment. Separate CAS/CASS calculations. EC10 -- Minimum wage change. Verify threshold basis.

Prohibitions

NEVER apply progressive rates -- Romania uses flat 10%
NEVER ignore mandatory CASS minimum
NEVER confuse CAS thresholds with percentage of actual income
NEVER apply norma to CAEN codes without published norma
NEVER use micro-enterprise rules for PFA
NEVER forget to prorate for part-year
NEVER advise on crypto, international income, or transfer pricing
NEVER present calculations as definitive
NEVER assume micro EUR 250,000 threshold is stable (drops to EUR 100,000 in 2026)

Sources

Codul Fiscal (Legea 227/2015)
Codul de Procedură Fiscală (Legea 207/2015)
OUG 168/2022
Legea 239/2025
ANAF -- https://www.anaf.ro

Disclaimer

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.

The most up-to-date, verified version of this skill is maintained at openaccountants.com.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).