ANAF responds: The unique Declaration 212 how to fill in for self employed

ANAF responds: The unique Declaration 212 how to fill in for self employed

This post is also available in: roRomână

Until I made the video with the way of completing the unique statement, it moved ANAF and answered some questions on the subject, especially for those who have the business. It’s not ANAF very clear, but something, something you can still learn from the information they’ve submitted. As I’ve used to, I’ve made some of my own clarifications.


UPDATE:
Video with concrete example of completing the single declaration for an income-standard translator

 

 

 

 

question: If I submitted the 600 statement, does it have to be completed in 212?

 

ANAF Answer: Yes, in view of the legislative changes, even if you submitted form 600, the form 212 must be submitted, the deadline for which the submission date is 16 July 2018.

 

Mention from me: See below and the answer ANAF, if you have submitted the declaration 200 or 220; The above answer is only for statement 600.

 

question: U In December 2017 and with D220 and D200 already deposited in January 2018 do I have to deposit 212?

 

ANAF Answer: being radiated in the year 2017 and is filed D 200 for the year 2017 no longer required D212 submission.

 

 

Question: For rent incomes in lei (old contracts registered last year with D220), do we have to deposit D212 this year?

ANAF Answer: Yes, it has to be filed.

 

question: The field with “estimated income/norma of income to be achieved in Romania and social contributions due on 2018 is to be completed.

 

ANAF Answer: Yes. The declaration shall be completed both for revenues made in the year 2017 and for the estimated revenue for the year 2018. You will fill in chapter II “Data on estimated income tax/income norm to be achieved in Romania and social contributions due in the year 2018” information according to the income category, the work carried out and how to determine the Net income.

Mention from me: ANAF wants to say that the statement has 2 functions, one to regulate year 2017 and another to estimate the revenues for 2018.

 

Question: I have a natural person who has : 1. Cows with milk. 2. Rent income. 3. He has a translator. Question: How many unique declarations must be submitted?

ANAF Answer: In the event that the person you refer to, has made income from several sources or categories of income for which there is an obligation to deposit the single declaration will complement one section
For each category and source of income, both for revenues made in the year 2017 and for estimated revenues for the year 2018 (i.e. sections relating to data on income derived, by sources and categories of income from Romania and/ Income tax data, by sources and categories of income), while filling in the annexes attached to the single declaration. So a single statement is submitted

mention on my part: A single declaration of man is lodged, each type of income declared in a different section.

 

Question: For those who have obtained income from independent activities under the ceiling of 22800 lei and who want to be insured for health-they express this option in the statement and pay-6x190lei/year, being insured 12 months or 12×190 lei/year??? Here in the ordinance is ambiguous expression and therefore there are many people who did not understand exactly. On the other hand, in D212, these are highlight distinct (Section 2 (B) C), which would mean that they in point B who earn income under the ceiling-either 10 lei, no matter-I get, if they opt to be and they are insured they have to pay 12×190 lei/year, While those from PCT C-who do not earn income and opt for the payment CASS pay 6×190 lei/year-then ask-where is equity??

ANAF Answer: According to the provisions of art. 180 of the tax code, as amended by Geo 18/2018, individuals
estimated for the current year aggregated annual income from those provided, below the minimum ceiling of 22800 lei may opt for the payment of the health insurance contribution, in which case it owes the social insurance contribution Health as follows:

-If I submit the single declaration until the legal deadline is fulfilled, at a calculation basis representing the value of 6 gross minimum basic salaries per country, in force on the date of its submission; Or
-If I submit the single declaration after the legal period of filing is fulfilled, a basis of calculation equivalent to the amount of the gross minimum basic salary per country in force on the date of submission of the declaration multiplied by the number of months remaining until the legal deadline for Submission of the Declaration including the month in which the declaration is lodged.

 

 

question: How to complete D 212 to erase a P.F.A.?

 

ANAF Answer: A declaration 212 or amending shall be lodged, in which the “date of termination” field is completed with the date of the remission. Income from self-employed activities in a fraction of a year shall be deemed to have come annually.

 

Question: What is the deposit deadline?


ANAF Answer:
The deadline for submitting the declaration is 16 July 2018

 

Question: For income from dividends distributed and collected in the year 2017 what declaration must be lodged?


ANAF Answer:
Dividend income made in the year 2017 is not declared

 

question: How will bonificatia 5% for online deposit and 5% for payment up to 31.12.2018 be filled out on the statement somehow, or do we just calculate that percentage and pay less by 10%?

 


ANAF Answer:
Bonificația is determined by the taxpayer, and the payment tax will be diminished by the subsidy value. The subsidy value shall be determined by the taxpayer and shall be distinctly entered in the single Declaration on income tax and social contributions owed by natural persons, subject to subsequent verification.
Subsidies for the anticipated payment of the tax must be entered in the single declaration in the “Summary of Tax Liabilities” section in the headings of each type of subsidy, and the estimated tax shall be paid in accordance with the amounts entered in the fields ” Payment income tax up to 15.12.2018 “,” payment CAS up to 15.12.2018 “, respectively” CASS paying up to 15.12.2018 “.
Subsidies of 5% for online submission shall be calculated on the submission of the single declaration in the year 2019, the granting thereof being made conditional and the full payment of the income tax until 15 March 2019.

 

Question: Hello! I set up an IF in February 2018 and I filed 220 in which I passed the wrong authorization document. How do I correct now, considering I have to deposit 212? I make amends to 220 and then 212 correctly… or do I submit 212 with the same mistake after which I submit amending to 212?

ANAF Answer:

You must deposit form 212 with the correct data

Because according to current Reglmentărilor, the statement of estimated income/income norm-form 220, lodged with the competent tax body in 2018, for the current year, will be replaced by the single Income tax declaration and the contributions Social media due to individuals-form 212, which will be submitted until 15 July 2018.

 

Intrebare:
Daca in anul 2017 am ridicat dividende aferente anului 2016 in suma mai mare de 22.800 lei, am obligativitatea depunerii formularului 212?

 


Raspuns ANAF:

Nu aveţi obligaţia depunerii formularului 212 pentru veniturile din dividende încasate în anul 2017.

 


Intrebare:
Vă rog frumos să precizați dacă trebuie depusă Declarația unică până la 15 Iulie 2018 de către o persoană care

estimează pentru anul 2018 venituri din activități independente sub plafonul de 22.800 lei și care estimează că, în afara acestora, va realiza și venituri din titluri de stat reprezentate de câștigul din tranzacționarea pe piața secundară, respectiv cupon anual aferent titlurilor pe piața primară.

Astfel, estimarea totală (venituri din activități independente sub plafonul de 22.800 lei, cumulate cu veniturile din investiții în titluri de stat) ar putea fi peste 22.800 lei.


Raspuns ANAF:

Da.

Aveţi obligaţia depunerii formularului 212.La Capitolul II “Date privind impozitul pe veniturile estimate/norma de venit a se realiza în România şi contribuţiile sociale datorate în anul 2018” veţi completa informaţii în funcţie de categoria de venit obţinută, de activitatea desfăşurată şi de modul de determinare a venitului net.

Plafonul de 22800 lei se are în vedere doar la stabilirea obligaţiilor privind contribuţiile sociale

Mentiunea mea: nu uitati ca pe langa sanatate si pensie pe care le datorati in functie de plafonul de 22.800 mai aveti de plata si impozitul pe venit de 10% pe care il datorati indiferent de valoarea venitului realizat sau estimat.


Intrebare:
Pentru venituri din drepturi de autor in 2017, la care deja au fost plătite taxele, ce mai este nevoie de declarat sau plătit in 2018 in condițiile in care estimarea de venituri din autor este 0 lei pe acest an ?

As mai adăuga o completare: Pentru contractele Drepturi de autor declarate prin 112 in 2017, cu retinerea CAS, CASS si impozit la sursa, in anul 2018 se mai depune 212?


Raspuns ANAF:

În situația în care veniturile realizate din drepturi de autor in anul 2017 au fost venituri cu impunere finală (plătitorul de venituri a calculat, reținut si virat la bugetul de stat impozit pe venit in cota de 16%, precum si contribuțiile sociale obligatorii), iar in anul 2018 nu mai realizați venituri similare, nu aveți obligația completării și depunerii Declarației unice privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice-formular 212.

 

Intrebare: Vă rog frumos să precizați cum trebuie procedat în cazul în care acum estimarea veniturilor care fac obiectul Declarației unice este sub plafonul de 22.800 lei, iar ulterior, până la sfârșitul anului 2018 sau după acesta, până la termenul de plată din 2019, această estimare/realizare depășește plafonul.

Se poate depune în acel moment Declarația unică fără sancțiuni?


Raspuns ANAF:
Termenul de depunere a declaraţiei 212 pentru veniturile estimate a se realiza în anul 2018 este data de 16.07.2018 iar obligaţia depunerii nu este condiţionată de plafonul de 22800 lei .Nedepunerea în termen a D 212 atrage sancțiunea cu amendă între 50 și 500 lei

 


Intrebare:

PFA estimeaza venituri din activitati independente pentru care impozitul datorat este de 10.000 lei.
To take advantage of Bonificatia 5% Please indicate on this specific example the amount to be paid up to 15.12.2018.

ANAF Answer: The calculation of the Bonificaţiei also results from the completion of the declaration and the amount of the “income tax on payment to 15.12.2018 is to be paid”, the Bonificaţiei value for the presented situation is 500 lei and diminishes the tax on the net annual income Estimated, so you must pay up to 15 December 2018 including the amount of 9500 lei.

 


question:
I’m employed with a labor contract and I had royalty income last year. I mention as’m and as a natural person registered for VAT purposes. This year, I estimate that I will still have royalty income. What’s my statement? Do I have to pay in advance for estimated revenue?


ANAF Answer:
Since you have not stated whether the method of determining the net income annually is in real or withholding, we make the following clarifications:
For revenues made in the year 2017,
-In the event that the income tax has been retained lasursă, in quota of 10%, by the income payer, or if you have opted to establish the annual net income in real system you have the obligation to deposit form 212 for the Declaration of Income achieved in the year 2017.
-In the event that the income tax has been withheld at source, in the quota of 16% (final tax), by the income payer, you do not have the obligation to deposit form 212 for the Declaration of income made in 2017.

For revenues from the estimated royalties to be made in the year 2018, which does not fall into today’s theme, we will hold a future assistance session.

My mention: Make sure that the copyright tax obtained in 2017 is totally different from the copyright obtained in 2018!

 

Question: Good afternoon, the first one. Liberal professions, which deposited in January 2018 D200 for 2017, may submit D212????

ANAF Answer:

Submit D212 by completing only the part for the estimated income. For the year 2018

 

Ask: Self-employed hairdresser services, which has a loss in 2017, wants to opt only for health insurance, how it completes and what period is required to pay this debt to health. Mention that the set up in 2017

ANAF Answer: For the year 2018 in order to establish the obligations to pay social contributions, the estimated income is taken into account, not the income achieved in 2017.
Individuals who estimated for the current year aggregated annual income from those provided below the minimum ceiling of 22800 lei may opt for the payment of the health insurance contribution, in which case they owe the social insurance contribution Health as follows:
-If I submit the single declaration until the legal deadline is fulfilled, at a calculation basis representing the value of 6 gross minimum basic salaries per country, in force on the date of its submission; Or
-If I submit the single declaration after the legal period of filing is fulfilled, a basis of calculation equivalent to the amount of the gross minimum basic salary per country in force on the date of submission of the declaration multiplied by the number of months remaining until the legal deadline for Submission of the Declaration including the month in which the declaration is lodged.

 


ask:
If an active cabinet. Independende has been radiated with 01.01.2018 What statement is lodged instead of the declaration with the income made on the year 2017 which was deposited in the month 05/2018 and at what term?


ANAF Answer:
In accordance with the provisions of art. 122 of the tax code, the taxpayers who made in 2017, individually or in a form of association, income/loss from self-employed activities,
they are required to submit a single declaration on income tax and social contributions (form 212) to the competent tax body, by 16 July 2018 inclusive, for the purpose of finalising the annual income tax.

 


question:
with the income norm 6203 pays contributions and tax to the norm or can choose the income, the minimum being 22800?


ANAF Answer:
In your situation, in order to calculate the contribution of social security, the annual calculation basis is the chosen income, which may not be less than the level of 12 gross minimum wages per country, in force at the time limit for submitting the declaration.

The annual basis for calculating the social health insurance contribution is the equivalent of 12 gross minimum wages per country, in force at the time limit for submitting the declaration. The basis for calculating income tax is the income norm.

This post is also available in: roRomână

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