The Single Tax Return on income and social contributions owed by individuals can now be automatically pre-filled in the Virtual Private Space (SPV), under a new feature developed by the Finance Ministry in cooperation with the National Agency for Fiscal Administration (ANAF), which allows the import of existing tax data directly into the electronic form and reduces the time needed for completion by taxpayers.
According to a press release sent to AGERPRES, the automatic pre-filling function for the Single Tax Return (D212) within SPV significantly streamlines the filing process.
"Income reported through informative statements, such as D205, is automatically displayed, while taxpayers can review, amend or supplement the data before submission," reads the release.
The pre-filling feature is available to all individuals required to submit the Single Tax Return, including those earning income from independent activities, intellectual property rights, rental income, investments, agricultural activities or foreign sources.
It is also useful for individuals liable for social contributions (CAS, CASS) or opt to pay them.
The ministry says the system brings several benefits, including shorter completion times, fewer data entry errors, greater transparency regarding data sources, and the possibility to verify and correct each entry.
The form is available in a modern web-based format, accessible directly from a browser, eliminating the need for an interactive PDF.
However, authorities stress that pre-filling is only an assistance tool and does not replace the taxpayer's responsibility. The data displayed reflect information reported by third parties and may be incomplete or inaccurate.
Taxpayers are therefore required to verify all pre-filled information, manually add any missing income - such as earnings from abroad or independent activities - and cross-check the data against supporting documents, including contracts, bank statements and accounting records.
Pre-filling can only be performed once when opening the form. If a return has already been submitted, the system will automatically generate a revised return, while income subject to withholding tax may require corrections through the income payer.
For the 2025 fiscal year, the deadline for filing the Single Tax Return (D212) is May 25, 2026. Taxpayers may receive a bonus of up to 3% if they file and pay their obligations by April 15, 2026.
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