National Agency for Fiscal Administration*

Form 232 "Income Certificate" represents the document that certifies the income earned by individuals during a fiscal year, recorded in the fiscal records, established based on the declarations submitted by them and/or by third parties (income payers, intermediaries, etc.) who have declarative obligations according to the law, as well as based on the assessment decisions issued by the central tax authority.

Form 233 "Certificate" represents the document that certifies that the individual is not registered in the fiscal records.

The income certificate/certificate is issued by the competent central tax authority, according to the law, at the request of individuals, based on form 231 "Request for issuing a certificate".

​Method of accessing the service by taxpayers:
Registry of the competent tax authority, directly or through a proxy/legal representative/tax representative/income payer.
by mail, with registered letter with acknowledgment of receipt;

through the "Virtual Private Space" service;

The income certificate/certificate is issued, on paper, at the registry of the competent central tax authority or in electronic format, through the online platform “Virtual Private Space”. It is generated automatically, in the case of certificates issued through the online platform “Virtual Private Space”.

Issuance by the competent tax authority of the Fiscal Attestation Certificate.

The Fiscal Attestation Certificate is issued based on the data contained in the taxpayer's records of the competent tax authority and includes outstanding tax obligations existing as of the last day of the month preceding the request and not extinguished by the date of issue, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the central tax authority for recovery.

Issuance of the fiscal attestation certificate is carried out:

At the request of taxpayers/payers, as defined in art. 1 points 4 and 35 of the Fiscal Procedure Code, as subsequently amended and supplemented, by submitting an application accompanied by the document issued by the contracting public authority, if applicable, or electronically, via the private virtual space (SPV).

At the request of public institutions/authorities, in the cases and under the conditions provided by the legal regulations in force, by submitting a request to issue the fiscal attestation certificate or electronically via the PatrimVen IT system, a system made available to these entities for the provision of services by the Ministry of Finance.

Ex officio, in cases where the tax claim administration competence changes, as a result of changing the tax domicile or other situations stipulated by law.

At the request of holders of participation titles in a commercial company, by submitting an application for the issuance of the fiscal attestation certificate.

At the request of any natural or legal person, other than the one provided in art. 69 para. (4) of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, only with the written consent of the concerned taxpayer, by submitting an application for the issuance of the fiscal attestation certificate.

At the request of public notaries, for the individual for whom the succession is being debated, electronically.

At the request of credit institutions, by submitting a request to issue the fiscal attestation certificate.

For taxpayers who have secondary offices fiscally registered as salary and income payers, the fiscal attestation certificate is issued at the taxpayer's request and includes both the taxpayer's tax obligations and those of the secondary offices.

For individual taxpayers carrying out economic activities independently or exercising liberal professions, the fiscal attestation certificate is issued at the taxpayer's request submitted to the central tax authority in whose territorial jurisdiction the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter b) of the Fiscal Procedure Code, based on information from the tax records transmitted by the central tax authority in whose territorial jurisdiction the activity headquarters/main place of activity is located.

For individual taxpayers exercising liberal professions in the form of associations, the fiscal attestation certificate is issued at the request of the taxpayer submitted to the central tax authority in whose territorial jurisdiction the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter d) of the Fiscal Procedure Code, without containing information on the manner of fulfilling the tax obligations by their members. In this case, the fiscal attestation certificate is accompanied by the fiscal attestation certificates of each of its members, issued by the central tax authorities in whose territorial jurisdiction they have their fiscal domicile according to the law.

In case the application/request for the issuance of the fiscal attestation certificate has been submitted/transmitted to another tax authority than the one competent to issue the certificate, it immediately informs the applicant of the error and indicates the competent central tax authority to which the application/request must be submitted.

The certificate includes outstanding tax obligations existing as of the last day of the month preceding the request and not extinguished by the date of issue, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the central tax authority for recovery. The issuing tax authority may also enter in the fiscal attestation certificate the certain, liquid, and due amounts that the applicant taxpayer has to collect from contracting authorities.

The fiscal attestation certificate may be used by the interested person for up to 30 days from the date of issue. In the case of the fiscal attestation certificate issued for individuals who do not carry out economic activities independently nor exercise liberal professions, including under the form of associations, the period during which it may be used is up to 90 days from the date of issue.

Method of accessing the service by taxpayers:
The registry of the competent tax authority, directly or through an authorized/legal representative/tax representative/income payer.
- by mail, via registered letter with acknowledgment of receipt;
- via the "Private Virtual Space" service;
- via the PatrimVen IT system made available to public authorities and institutions in central and local public administration for the provision of services;
- via the IT system made available to credit institutions, in the private space on the National Agency for Fiscal Administration portal.

For tax obligations, the competent tax authority may, at the request of the debtor, grant the following payment facilities:

Payment rescheduling of tax obligations.

Deferral of payment under the law of late payment penalties included in the tax certificate, for the purpose of cancellation, until the completion date of the payment rescheduling.

Deferral of payment, under the law, of a percentage of 50% of late payment increases, representing their penalty component, included in the tax certificate, for the purpose of cancellation until the completion date of the payment rescheduling.

Deferral of payment of non-declaration penalties related to main tax obligations undeclared or incorrectly declared by the debtor and established by the tax inspection authority through assessment decisions, rescheduled for payment, for the purpose of reducing by 75%, until the completion date of the payment rescheduling.

Deferral of payment of main tax obligations and ancillary tax obligations, as well as cancellation/exemption of ancillary tax obligations in the event that the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities, for taxpayers who have amounts to collect from authorities competent in managing European funds.

The facilities provided for in points 1 - 4 may be granted at the duly justified request of debtors facing difficulties due to temporary lack of available funds for tax obligations of at least 5000 lei, with the setting up of guarantees.

For debtors who do not own assets, as well as for the following categories of taxpayers, it is not necessary to provide guarantees:

Public institutions as defined by Law no. 500/2002 on public finances, with subsequent amendments and completions,
as well as by Law no. 273/2006, with subsequent amendments and completions, as appropriate.​

Autonomous public authorities/services established by organic law.

Units and public law institutions provided for in Art. 7 of Government Ordinance no. 57/2002 on scientific research and technological development, approved with amendments and completions by Law no. 324/2003, with subsequent amendments and completions, as well as units and public law institutions provided for in Art. 26 para. (1) of Law no. 45/2009 on the organization and functioning of the Academy of Agricultural and Forestry Sciences "Gheorghe Ionescu-Şişeşti" and the research and development system in the fields of agriculture, forestry and food industry, with subsequent amendments and completions.

State higher education institutions.

The facilities provided at point 5 may be granted at the taxpayer's request, without the setting up of guarantees.

The payment rescheduling application will include the following elements:

Identification data of the debtor: name/surname and first name(s), of their legal representative/tax representative/proxy, if applicable, tax domicile, tax identification code, their telephone/fax number, e-mail address, as well as identification data for secondary offices registered for tax purposes, according to the law.

The period for which payment rescheduling is requested, expressed in months, and the justification thereof.

The total amount for which payment rescheduling and/or deferral is requested, broken down by types of taxes, levies, contributions and other amounts owed to the consolidated general budget and, within these, by main and ancillary tax obligations. In the case of debtors who have set up secondary offices registered for tax purposes, according to the law, income tax from wages shall be stated separately for the debtor and separately for each of their secondary offices.

Justification for the state of difficulty caused by the temporary lack of available funds and its causes. By exception, for taxpayers with low tax risk, the application does not need to contain this element.

Notes regarding payment reschedulings granted up to the date of submission of the application, under Chapter IV - "Payment facilities" of Title VII - "Tax claim collection" of the Fiscal Procedure Code, as subsequently amended and supplemented.

Notes regarding assets in ownership, in the case of debtors who do not own assets or they are insufficient to constitute guarantees at the level provided in art. 193 of the Fiscal Procedure Code, as subsequently amended and supplemented, as appropriate.

Date and signature of the debtor/legal representative/tax representative/proxy.

The following documents shall be attached to the payment rescheduling application:

The debtor's affidavit stating that it is not subject to insolvency legislation, is not in dissolution, according to applicable legal provisions, and that no liability has been/lien has been determined, according to insolvency and/or joint liability legislation, according to art. 25 and 26 of the law.

Copy of the latest annual financial statements.

The statement of receipts and payments for the last 6 months prior to the date of submission of the payment rescheduling application.

Copy of the latest trial balance.

The restructuring or financial recovery program signed by the debtor’s legal representative, which will also include the argumentation of the ability to make payments during the requested rescheduling period.

The statement regarding indicative indicators and other information; Relevant documents or information supporting the request.

In the case of applications submitted by low tax risk taxpayers, the following documents shall also be attached:

The debtor’s or its legal representative’s declaration indicating that said debtor is not in a period of temporary inactivity recorded in the trade register or in registers kept by judicial authorities;

Proposed payment rescheduling schedule. Submission of this document is optional.

The application for the deferral of payment of main and ancillary tax obligations, as well as the cancellation/exemption of ancillary tax obligations in the situation where the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities, shall include the following elements:

Identification data of the taxpayer: name/surname and first name(s), of their legal representative/tax representative/proxy, if applicable, tax domicile/headquarters/address, tax identification code, their telephone/fax number, e-mail address, as well as name, surname and status of those representing the taxpayer in relations with third parties, including identification data for secondary offices registered for tax purposes, according to the law.

Type of payment facility requested.

Total amount for which payment facility is requested, broken down by types of taxes, contributions and other amounts owed to the consolidated general budget, and within these, by main and ancillary tax obligations. In the case of taxpayers who have established secondary offices registered for tax purposes, according to the law, income tax from wages shall be stated separately for the taxpayer and separately for each of their secondary offices.

Date and signature of the taxpayer/legal representative/tax representative/proxy, as well as the stamp, if applicable.

The following documents shall be attached to the application for the deferral of payment of main and ancillary tax obligations, as well as the cancellation/exemption of ancillary tax obligations in situations where the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities:

The certificate issued by the competent authority.

The taxpayer's own responsibility statement, showing that it is not in insolvency proceedings.

Taxpayers without a tax domicile in Romania may benefit from payment rescheduling only if a representative is appointed according to art. 18 of the Fiscal Procedure Code, as subsequently amended and supplemented.

The debtor's request is resolved by the competent tax authority by a payment rescheduling decision or rejection decision, as the case may be, and is communicated by handing it to the debtor, if receipt of the act is acknowledged by signature, or by post, by registered letter with acknowledgment of receipt.

Payment rescheduling is granted for a number of months, for a maximum period of 5 years. The number of months is given by the number of rescheduled installments. The payment rescheduling period is established according to the amount of the tax obligations and the debtor's financial capacity to pay. For debtors who do not provide any guarantees or whose provided guarantees are less than 50% of the overdue tax obligations, rescheduling is granted for no more than 6 months. For debtors with low tax risk, rescheduling is granted for a maximum period of 12 months.

Together with the issuance of the rescheduling decision, decisions are also issued regarding the ancillary payment obligations, representing interest and late payment penalties related to the rescheduled tax obligations, calculated up to the date of issuance of the payment rescheduling decision.

The taxpayer's request for the deferral of payment of main and ancillary tax obligations, as well as the cancellation/exemption of ancillary tax obligations in situations where the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities, is resolved by the competent tax authority by decision to defer payment of main and ancillary tax obligations/decision to defer payment of main tax obligations and decision to defer payment for the purpose of cancelling ancillary tax obligations/decision to cancel ancillary tax obligations or rejection decision, as the case may be, and is communicated by handing them to the taxpayer, if the receipt of the document is acknowledged by signature, or by post, by registered letter with acknowledgment of receipt.

Deferral of payment of main and ancillary tax obligations is finalized when all tax obligations that have been deferred are settled in full and ceases if within two years from the date of notification of the decisions, payment deferral has not been finalized.

The debtor's request is resolved by the competent tax authority within a maximum of 60 days from the date of its registration.

The request of the low tax risk debtor and of the debtor who does not own assets, as well as of those for whom it is not necessary to provide guarantees, shall be resolved within a maximum of 15 working days from the date of its registration.

The request for payment deferral shall be resolved by the competent tax authority within a maximum of 15 days from the date of its submission.

Method of accessing the service by taxpayers:

- registry of the competent tax authority, directly or through agent/legal representative/tax representative/income payer.

- by post, registered letter with acknowledgment of receipt;

- through the "Virtual private space" service;

In addition to mass media, the National Agency for Fiscal Administration also receives and manages requests for information of public interest from applicants, decides on the resolution of these documents, and sends responses to the applicants.

Information of public interest represents any information that concerns or results from the activities of the institution, regardless of the medium, form, or manner of information expression.

The following are not considered information of "public interest":

- Information in the field of national defense, security, and public order, if they are classified information, according to the law.

- Information regarding the deliberations of authorities, as well as those concerning the economic and political interests of Romania, if they are classified information, according to the law.

- Information regarding commercial or financial activities, if their disclosure affects the principle of fair competition, according to the law.

- Information regarding personal data, according to the law.

- Information regarding the procedure during a criminal or disciplinary investigation, if the outcome of the investigation is jeopardized, confidential sources are revealed, or the life, physical integrity, or health of a person is endangered as a result of the investigation conducted or ongoing.

- Information regarding judicial proceedings, if their disclosure affects the assurance of a fair trial or the legitimate interest of any of the parties involved in the process.

- Information whose publication would harm youth protection measures.

- Information provided for in Art. 11 of the Tax Procedure Code, republished, with subsequent amendments and completions, regarding tax secrecy.

Information concerning taxpayer assistance activities and which, according to the Order of the Minister of Finance no. 1233/2021 for approving the Procedure for guiding and assisting taxpayers/payers, provided by the National Agency for Fiscal Administration, and for the methodological coordination of the activity of unitary application of tax and tax procedure legislation carried out by taxpayer assistance structures as well as in the field of information technology, are resolved according to the aforementioned Order.

The annual report on the application of Law 544/2001 is also prepared and managed, and the portal www.anaf.ro is updated with public information in the field of activity of ANAF.

Information of public interest can be requested directly from the institution's website by accessing the link www.anaf.ro/asistpublic/

The taxpayer's request is resolved by the competent tax authority by a decision to reschedule payment or a decision to reject, as appropriate, and is communicated by delivering it to the debtor, if its receipt with signature is ensured, or by mail, by registered letter with acknowledgment of receipt.

Payment rescheduling is granted for a number of months, for a period of up to 5 years. The number of months represents the number of rescheduled installments. The rescheduling period is established according to the amount of tax obligations and the debtor’s payment capacity. For debtors who do not constitute any type of guarantee or whose guarantees are less than 50% of the amount of overdue tax obligations, rescheduling is granted for a maximum of 6 months.

For debtors with low fiscal risk, rescheduling is granted for a period of up to 12 months.

Along with the issuance of the rescheduling decision, decisions regarding the ancillary payment obligations representing interest and late payment penalties related to the rescheduled tax obligations, calculated up to the date of issuing the rescheduling decision, are also issued.

The debtor's request is resolved, within a maximum of 60 days from the date of its registration, by the competent tax authority.

The request of the low fiscal risk debtor and of the debtor who does not own property, as well as that for which the constitution of guarantees is not necessary, is resolved within no more than 15 working days from the date of its registration.

​
Access method for the service by taxpayers:
- registry of the competent tax authority, directly or through proxy/legal representative/tax representative/income payer.
- by mail, with registered letter with acknowledgment of receipt;
- via the "Virtual Private Space" service;