Order no. 1.994/880/1.181/4.594, published in the Official Gazette 1.112/11.12.2023 approves the model, content and submission method of declaration 112 

The amendments concern:

• aspects related to the inclusion of the insured category "Employee who performs computer program development activities", according to the amendments made to the Fiscal Code by Law 296/2023;
  
• aspects related to the insured category "Employee who carries out his activity in the field of constructions/ the agricultural sector and in the food industry", according to the changes made to the Fiscal Code by Law 296/2023;
• inclusion of the insured category "Natural persons who obtain income from household activities" according to the provisions of Law no. 111/2022, as well as details regarding the basis of calculation the social charges related to the income obtained from these activities;
• the addition of new types of taxable and non-taxable income that must be declared.

The mentioned amendments apply to the income related to the month following the entry into force of the law, respectively starting from November 2023, with the deadline for declaring obligations until December 21, 2023.

For more details, please consult the Official Gazette website.

The EY team is available for further details on the above.