Declarația Unică – modificări apărute privind declararea veniturilor obținute în anul 2020
The single tax return – Changes on the reporting of income obtained during 2020

Summary/Abstract: The following article highlights the main changes brought to the single tax return for 2020-2021 and the main aspects that can still be improved in order to ease the taxpayer’s reporting obligations in the future. As the legislation is changing constantly, even the most proactive of taxpayers face a challenge when preparing and submitting their annual tax returns. The COVID-19 pandemic has generated new factors that need to be considered when determining one’s reporting obligations in Romania. In the same context, some facilities were introduced for certain types of income and special allowances were granted to certain professionals. Despite knowing from the beginning of the year of the deadline for submitting the single tax return and paying the tax obligations related to the income obtained during 2020, it is still unknown how the tax reduction system will work this year, given that the conditions were not yet disclosed to the taxpayer.

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