← Back to glossary Category: Financiar Declarația Unică (Single Return) Quick answer: The Romanian return (form 212) where individuals declare realized and estimated income and compute their income tax and social contributions. Key takeawaysSole traders (PFA), individual enterprises, liberal professions.People with rental, investment, self-employment or dividend income above thresholds. What it is Declarația Unică (form 212) is the return where Romanian individuals declare prior-year income and, where applicable, current-year estimated income to ANAF. It determines income tax and social contributions (CAS, CASS). Who files it Sole traders (PFA), individual enterprises, liberal professions. People with rental, investment, self-employment or dividend income above thresholds. How it's filed Electronically via SPV or the dedicated anaf.ro service, by the annual deadline (usually May). Relation to Azuvio Azuvio doesn't file the return, but for companies it centralizes real operational data — revenue, invoices, collections — so the accountant works on clean figures. Frequently askedWho must file the Single Return?Individuals with self-employment (PFA), rental, investment or dividend income above legal thresholds, and those owing CASS health contributions. Where Azuvio fitsConformitate fiscală ANAFSoftware OMSBusiness Intelligence Related termsSPV (Virtual Private Space) — ANAF's online portal where individuals and companies deal with the Romanian tax authority electronically: filings, e-invoicing, payments, notices.VAT register (VAT number check) — ANAF's public registers to check whether a partner is VAT-registered, on cash-VAT, or fiscally inactive, searchable by tax ID. Last updated: 2026-07-06