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If the single return is submitted online until today and the payment is made in full up to and including March 15, 2019, a reduction of 5% of the total amount due to the budget of the state is granted, says the ministry.
If the amount due, set at the level of estimated revenue for 2018, is fully paid before December 15, 2018, a further reduction of 5% of the amount due will be granted.
The single declaration must be completed and filed by natural persons who, individually or in the form of an association, derive income from Romania and / or from abroad and from those who owe taxes on income and compulsory social contributions.
People who do not earn income and choose to pay the health insurance contribution also have the obligation to file a single return.
Non-compliance with the deadline set by law by natural persons of the single declaration will be punishable by a fine of 50 lei to 500 lei.
Next year, the single declaration will be submitted exclusively online.
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