D212 single tax return

Consolidate the individual's income and check its sources, then complete the web form or ANAF application.

The page is a working statement for the individual. It brings together available income and sources, but does not determine all the classifications, thresholds and options for the single tax return by itself.

Open the page in Accounting

Information tracked on the page

Keep each income source and category separate, including income from abroad.

Totals help with reconciliation; they do not automatically represent the final sections.

Compare ANAF's prefilled data with the individual's records and add any missing information.

Important! For 2025 income, ANAF's 2026 materials state a deadline of 25 May 2026. For another year or a CASS option during the year, check the current form.

D212 concerns the individual, not an SRL’s corporate or microenterprise income tax. Check all relevant income and personal circumstances, including those outside Fluxe.

Pentru veniturile anului 2025 termenul a fost 25 mai 2026. În octombrie 2026 poți avea o depunere întârziată, o rectificare sau o opțiune CASS pentru anul curent; alege secțiunea și anul potrivite.

Supporting documents

Identity documents, activity form and income records for each source and category.
Invoices, receipts, statements and expense documents for activity taxed on actual income; tax records and inventory.
Documents for income from other sources or abroad and evidence of tax paid abroad where applicable.
The person’s CAS/CASS position, exceptions and options, previous return and submission receipt.

Completing and checking data

Select the person/activity and confirm the accounting and tax regime. Separate actual income taxation from standard income taxation and other categories; do not apply one category’s rules to all income.
- Tax profile and registered obligations
Check receipts and payments against documents and actual dates in activity records. Separate personal and non-deductible expenses and depreciation; an unpaid invoice does not automatically become received income.
- Document validation
- Cash receipts and payments journal register
In D212, compare the Fluxe summary with tax records and add the person’s other income to the supporting file. Net income under actual income taxation = gross taxable income − tax-deductible expenses; separately check losses and each category’s rules.
- Open this return’s form
In the ANAF web form, compare pre-filled details with documents and complete each source and CAS/CASS according to personal circumstances. Validate and submit through SPV or the applicable service and keep the submission receipt.
- Open this return’s form

The individual’s return includes all relevant categories, obligations have been checked in the official form and the submission receipt is kept. The Fluxe overview remains part of the supporting file.

Completing and checking the form in Fluxe

Identify the person, year, each source and category, and the supporting documents.
Compare the statement with the information prefilled in the ANAF web form.
Determine the tax, CAS, CASS and current-year options separately using the applicable instructions.
Complete a section for each income category and source.

Validation and filing

Open the D212 web form or official software and choose the return type and year.
Complete identification, income, CAS, CASS and options, then review the summary.
Generate the file and submit it through SPV or e-guvernare.ro using a qualified signature, as applicable.
Download the acknowledgement and archive the submitted form and supporting calculations.

What to check before submission

Use the consolidated information and estimates in Fluxe for checking. Confirm your personal classifications, complete D212 in the official form and submit it through the appropriate ANAF service; the Fluxe working statement does not replace the return.

Legal basis and verification date

OPANAF No. 2.736/2025 for the D212 form, submission and instructions used for 2025 income and 2026 options.

Legislative reference: 10 September 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

Practical example

For an activity assessed on actual income and expenses, relevant receipts are RON 10,000 and supported deductible expenses are RON 7,000, with no other adjustments in this example. The activity’s net income is RON 3,000. Separately check other income categories and contribution conditions in the year’s form; this example does not itself establish the person’s final liability.

Frequently asked questions and solutions

Datele precompletate sunt incomplete

Complete all reportable income from documents, including foreign income. Pre-filling does not replace the taxpayer’s checks.

CAS or CASS differs from the Fluxe estimate

Check the year, income category, thresholds, minimum/maximum base, exceptions and combined income. Do not copy the estimate if personal circumstances require another calculation.

You omitted income from a filed return

Recalculate income and related contributions. An amended D212 includes all details of the corrected chapter, including unchanged details. Keep both the original return and amendment receipt.