ANAF Automatically Calculates Undeclared Social Contributions for 2025

ANAF is preparing a new procedure to automatically identify individuals who received income in 2025 but have not paid their required social contributions. According to a draft currently under public consultation, the authority will officially establish pension contributions (CAS) and health contributions (CASS) for those affected, without this implying the introduction of any new taxes.

This is important for seniors and their families, as pensions are among the income categories monitored by the Tax Authority, along with sums received from abroad.

What income ANAF will check

The Tax Authority will cross-reference information already held in its databases to identify individuals who were required to submit declarations but failed to do so. The categories concerned are:

• Self-employment income and intellectual property rights;
• Rental income (transfer of use of assets), investment income, agricultural activities, forestry, and fishing;
• Other income, including pensions or sums received from abroad.

What happens if you receive a notification

Individuals identified by ANAF will first receive an official notification. From that point, they have 20 days to submit the Single Declaration and clarify their tax situation.

Additionally, the Tax Authority may send invitations to hearings, with an attendance deadline of just 7 days. If the notified individual does not respond and fails to resolve their situation within the legal timeframe, ANAF will issue an official assessment decision directly, establishing the amounts it considers to be owed.

How the amounts owed are calculated

The calculation of CAS and CASS is based on a gross minimum wage of 4,050 RON. The actual sum depends on each individual's tax classification, and exceeding a threshold does not automatically result in a fixed amount identical for all taxpayers.

The relevant calculation thresholds are:

• 6 minimum wages: 24,300 RON;
• 12 minimum wages: 48,600 RON;
• 24 minimum wages: 97,200 RON.

Fines for failing to submit the Single Declaration

Those who fail to submit the Single Declaration by the deadline risk administrative fines of between 50 and 500 RON. On top of this, interest and penalties apply to the amounts officially assessed by ANAF.

Background: digitalisation of the Tax Authority

This procedure forms part of the broader plan to digitalise tax administration. ANAF is accessing an increasing volume of information through interconnected systems, such as RO e-Factura, data from electronic point-of-sale terminals, and the transport register. This data is used both for the automatic pre-completion of tax forms and for detecting discrepancies between taxpayers' actual income and the amounts officially declared.