Amendments concerning Form 212 "Annual tax return on income tax and social contributions due by individuals"

On July 31, 2025, Order no. 1929/2025 of the National Agency for Fiscal Administration (NAFA) was published in the Official Gazette no. 713, which amends Order no. 7015/2024, regulating the model, content, and methods of submission and management of Form 212 "Annual tax return on income tax and social contributions due by individuals".

This Order provides updates regarding the instructions for completing the Form, concerning the health insurance contribution (CASS) owed by individuals who choose to pay it in 2025. A new section has been introduced for individuals who opt to pay CASS for a spouse and/or parents with no income, who are dependent on the insured person.

The option can be exercised at any time during the year by completing and submitting Form 212, specifying the necessary details for each dependent person (name, surname and tax identification code).

The calculation base for CASS is equivalent to the value of 6 minimum gross salaries in the country, in effect on January 1 of the year for which the contribution is owed. The contribution is calculated by applying a rate of 10% on the calculation base.

Form 212, as provided in this Order, is used starting from the date of its entry into force, and Forms 212 submitted prior to the entry into force of this Order remain valid. Taxpayers who have submitted Form 212 and wish to subsequently opt for CASS insurance must submit the Form 212 provided in this Order by checking the box "Amended tax return regarding Chapter II".

For more information, the EY team is at your disposal.