Step 1: Go to your Portfolio Statement

Open your portfolio statement, a document you have received by e-mail/post. 

Step 2: Get your Global Tax Return Document

Go to www.anaf.ro and download the form „Declarație Unică” (“Global Tax Return” Document) from the section Servicii online/Declaratii electronice/Descarcare declaratii – by selecting "Declarația unică (212)".

Step 3: Requirements for the completion and submission of Global Tax Return Document

As of 2023, gains from the transfer of securities (fund units) are subject to withholding tax. Consequently, if you are an individual with gains from fund units redemptions in 2023, you have to submit a Global Tax Return Document - "Declarația Unică 212" (for the tax year 2023) no later than 27 May 2024 but only for the reporting and payment of your healthcare insurance contribution (CASS), provided that your gains* have exceeded 6 minimum gross salaries (18.000 RON).

* For the year 2023, you will have to report not only your investment revenues (such as revenue from interest, dividends, securities transfers, etc.) but also other sources of income, for instance: rents, freelance revenues, intellectual property rights, agriculture, forestry and fishery revenues, etc., from Romania and abroad, according to the type of income source. You will include such revenue in your Global Tax Return Document in the corresponding sections.

Please contact the representatives of the National Agency for Fiscal Administration (ANAF) or a tax advisor for questions regarding your Global Tax Return Document, as S.A.I. Erste Asset Management S.A. is not authorised to provide tax advice.

Step 4: Fill in your Global Tax Return Document

Fill in the Global Tax Return Document with your identification data, check subsection I.1.3. „Date privind contribuția la asigurări sociale (CAS) și contribuția de asigurări sociale de sănătate (CASS)” (“Social security contribution (CAS) and healthcare insurance contribution (CASS)”) and the subsection „Date privind contribuția de asigurări sociale de sănătate (CASS) datorată” (“Owed Healthcare insurance contribution”). Check the relevant revenue bracket and write the revenue on which your healthcare insurance contribution will be paid. You will complete the table with the sum of all the categories of revenue from Romania and abroad; subsection 1.5. „Venit şi/ sau câştig din investiţii” (“Investment revenue and/or gain”) will be completed with information from your Portfolio Statement. Be sure to validate your Global Tax Return Document after completion.

Step 5: Submit your Global Tax Return Document

You can submit your Global Tax Return Document by electronic means  such as your SPV (Virtual Private Space) account (available on the ANAF website) or „Depunere declarații" (Tax Return Submission) service available on www.e-guvernare.ro portal, through the use of a qualified digital certificate. You may also submit your Global Tax Return Document on paper at the registration desk of your local tax authority or by post, via registered mail.

Step 6: Pay your taxes

If you need to pay your healthcare insurance contribution (CASS) for the tax year 2023, be sure to make your payment no later than 27 May 2024.

For further information on your tax obligations or more detailed instructions for the submission of your Global Tax Return Document, please contact your local Tax Authority or the ANAF Taxpayer Support service (Asistență contribuabili) at 0314 03 91 60.

ANAF Taxpayer Support service
Tel.: 0314 03 91 60