On January 12, 2021 the model, content and method to submit and process form 212 “Unique statement on income tax and social contributions due by individuals” was published in the Official Gazette.

The form is used to declare the income tax and social contributions from 2020, as well as the estimated income tax and social contributions from 2021.

As a novelty, the statement will also be submitted by taxpayers who had technical unemployment benefits in the context of the Covid-19 pandemic according to Ordinance 30/2020.

The deadline for the Unique statement is May 25, 2021 and and can be submitted as follows:

• in paper format, directly at the registry of the fiscal body or by mail, with confirmation of receipt.
• electronically, using the “Virtual Private Space” (SPV) service or on the e-guvernare.ro website, with a qualified electronic signature.