ANAF introduces automatic pre-filling of the Annual Tax Return 212

ANAF has introduced a procedure for the automatic pre-filling of the Annual Tax Return (form 212), using information already available in its databases, with the aim of simplifying the filing process for individuals who earn taxable income and/or are liable for social contributions.

The pre-filled Annual Tax Return will be made available to taxpayers through the Virtual Private Space (SPV) or at the tax authority’s office for those not enrolled, based on data from income payers’ declarations, taxpayers’ previous declarations, rental contract records, the Taxpayers’ Registry, information on pensioner status, and income norms.

The pre-filled return will be available starting March 31 of the year following the income year. However, the responsibility for reviewing, completing, and submitting the Annual Tax Return remains entirely with the taxpayer, the deadline being May 25 of the following year.

The absence of pre-filling by the tax authority does not relieve the taxpayer from their filing obligations.

From a practical perspective, although the pre-filling mechanism adds efficiency, the pre-filled returns may contain incomplete information or data that do not fully reflect the taxpayer’s actual fiscal situation.

Therefore, if authorities upload these pre-filled returns to the SPV account, it is important that the documents received be sent to our team, so that we can perform a preliminary review to prevent potential errors and reduce the need for subsequent amendments.

The pre-completion procedure is regulated by Order no. 2719/2025 for the approval of the Procedure for pre-completion, verification and transmission of form 212 "Single declaration on income tax and social contributions due by individuals" published in the Official Gazette, Part I no. 1 of 05 January 2026.

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