1. Simplification of the process for tax payments in installments
Order 597/2025 introduces changes to the procedure for paying tax obligations in installments, both for the classic and simplified forms of the procedure.
On this occasion, the templates for certain forms used in the procedure have been updated, and new forms have been introduced.
The provisions were published as Order 597/2025 in the Official Gazette, Part I, No. 439 of May 13, 2025.
2. Clarifications regarding health social security insurance status
In light of the provisions of OUG 128/2024, which eliminated the obligation to estimate income via the annual tax return starting with 2025 income, Order 763/2025 provides clarifications regarding the health social security insurance status.
Thus, individuals who submitted the tax return for estimating income for the year 2024 are insured for health social security until May 25, 2025. After this date, the insured status is granted based on the date the tax returns are submitted, not on the date contributions are paid. The order outlines specific cases based on the type of income. Specifically, a person will acquire health insurance status starting from the date the annual tax return is submitted, and this status will remain valid until the deadline for submitting a new tax return.
These provisions were published through Order 763/2025 in the Official Gazette, Part I, No. 483 of May 23, 2025.
3. Form D100 has been updated
We remind you that a new version of Form D100 has been published in May. More details were provided in our tax alert on this issue, available here.
Disclaimer
The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For further information on the topics covered please contact us. No responsibility is accepted for decisions or omissions following the use of the content of this newsletter. All Crowe newsletters are available at the address www.crowe.ro.
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