National Agency for Fiscal Administration*

Form 232 "Income Certificate" is the document attesting the income earned by individuals during a fiscal year, as recorded in the tax records, 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 on the taxation decisions issued by the central tax authority.

Form 233 "Certificate" is the document attesting that the individual is not registered in the tax 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 "Application for issuing a certificate".

Method of accessing the service by taxpayers:
Registry of the competent tax authority, directly or through an authorized/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 of the Fiscal Attestation Certificate by the competent fiscal authority.

The Fiscal Attestation Certificate is issued based on the data included in the payer's records of the competent fiscal authority and contains the outstanding fiscal obligations existing at the balance on the last day of the month preceding the application submission and not settled until the date of its issuance, as well as other individualized budgetary claims in enforceable titles issued according to the law and existing in the records of the central fiscal authority for recovery purposes.

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, with subsequent amendments and additions, by submitting an application accompanied by the document issued by the contracting public authority, as appropriate, or electronically, through the virtual private space (SPV).

At the request of institutions/public authorities, in the cases and under the conditions provided by the applicable legal regulations, by submitting an address for the issuance of the Fiscal Attestation Certificate or electronically through the PatrimVen IT System, a system provided to these entities for
the provision of services by the Ministry of Finance.

Ex officio, in situations where the competence for the administration of fiscal claims changes, as a result of changing the fiscal domicile or other situations provided 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, with subsequent amendments and additions, only with the written consent of the taxpayer concerned, by submitting an application for the issuance of the Fiscal Attestation Certificate.

At the request of public notaries, for the natural person for whom the succession is discussed, electronically.

At the request of credit institutions, by submitting an address for the issuance of the Fiscal Attestation Certificate.

For taxpayers who have established secondary offices registered fiscally as payers of salaries and income assimilated to salaries, the Fiscal Attestation Certificate is issued at the taxpayer's request and includes both the taxpayer's fiscal obligations and those of the secondary offices.

For taxpayers who are natural persons carrying out economic activities independently or exercising liberal professions, the Fiscal Attestation Certificate is issued at the taxpayer's request submitted to the central fiscal authority in whose territorial area the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter b) of the Fiscal Procedure Code, based on the information from the fiscal records transmitted by the central fiscal authority in whose territorial area the activity office/place of conducting the main activity is located.

For taxpayers who are natural persons exercising liberal professions in the form of associations, the Fiscal Attestation Certificate is issued at the taxpayer's request submitted to the central fiscal authority in whose territorial area the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter d) of the Fiscal Procedure Code, without containing information regarding how obligations are fulfilled by its members. In this case, the Fiscal Attestation Certificate is accompanied by the Fiscal Attestation Certificates of each of its members, issued by the central fiscal authorities in whose territorial area they have their fiscal domicile according to the law.

If the application/address for issuance of the Fiscal Attestation Certificate has been submitted/transmitted to a fiscal authority other than the competent one for issuing the certificate, it shall promptly inform the applicant about the error and indicate the competent central fiscal authority to which the application/address must be submitted.

The certificate contains the outstanding fiscal obligations existing at the balance on the last day of the month preceding the application submission and not settled until the date of its issuance, as well as other individualized budgetary claims in enforceable titles issued according to the law and existing in the records of the central fiscal authority for recovery purposes. The issuing fiscal authority may also include in the Fiscal Attestation Certificate the certain, liquid, and collectible amounts that the applicant taxpayer is entitled to receive from contracting authorities.

The Fiscal Attestation Certificate may be used by the interested person for a period of up to 30 days from the date of issuance. In the case of the Fiscal Attestation Certificate issued for individuals who do not carry out economic activities independently or do not exercise liberal professions, including in the form of associations, the validity period is up to 90 days from the date of issuance.

How taxpayers can access the service:
Registry of the competent fiscal authority, directly or through a proxy/legal representative/fiscal representative/income payer.
- by mail, with registered letter and delivery confirmation;
- through the “Virtual Private Space” service;
- through the PatrimVen IT system provided to authorities and public institutions of central and local public administration for the provision of services;
- through the IT system provided to credit institutions, in the private space on the National Agency for Fiscal Administration portal.

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

Payment rescheduling of tax obligations.

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

Postponement of payment, under the conditions of the law, of 50% of late payment increases, representing the penalty component thereof, included in the tax attestation certificate, for the purpose of cancellation until the completion date of the payment rescheduling.

Postponement of payment of undeclared penalty charges related to the main tax obligations not declared or incorrectly declared by the debtor and established by the tax inspection authority through tax decisions, rescheduled for payment, with a view to a 75% reduction, until the date of completion of the payment rescheduling.

Postponement of payment of principal tax obligations and related accessory tax obligations, as well as the cancellation/exemption of accessory tax obligations if the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from competent authorities, for taxpayers who are to collect amounts from authorities competent in the management of European funds.

The facilities provided at points 1 - 4 may be granted upon the duly justified request of debtors in difficulty generated by the temporary lack of available funds for tax obligations of at least 5000 lei, with the provision of guarantees.

For debtors who do not own assets, as well as for the following categories of taxpayers, guarantees are not required:

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 the case may be.​

Autonomous public authorities/services established by organic law.

Public law units and institutions provided 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 public law units and institutions provided 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-development system in the fields of agriculture, forestry and the food industry, with subsequent amendments and completions.

State higher education institutions.

The facilities provided for in point 5 may be granted at the taxpayer's request, without the provision of guarantees.

The request for granting the payment rescheduling shall contain the following elements:

Identification data of the debtor: name/first and last name, of the legal representative/tax representative/proxy, if applicable, fiscal domicile, tax identification code, their phone/fax number, e-mail address, as well as the identification data of the legally registered secondary establishments.

The period for which the payment rescheduling is requested, expressed in months, and the grounds therefor.

The total amount for which payment rescheduling and/or postponement is requested, broken down by types of taxes, duties, contributions and other amounts due to the consolidated general budget and, within them, by main and accessory tax obligations. In the case of debtors who have set up secondary headquarters registered for tax purposes, according to the law, salary income tax is stated separately for the debtor and separately for each of its secondary headquarters.

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

Information regarding payment reschedulings granted up to the date of submission of the application, pursuant to Chapter IV - "Payment Facilities" of Title VII - "Tax Claim Collection" of the Fiscal Procedure Code, as amended and completed.

Information regarding assets owned, in the case of debtors who do not own assets or if such assets are insufficient for securing guarantees at the level provided by art. 193 of the Fiscal Procedure Code, as amended and completed, as the case may be.

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

The following documents shall be attached to the request for granting payment rescheduling:

The debtor's own-responsibility statement showing that they are not subject to insolvency legislation, are not dissolved according to the legal provisions in force, and that liability/liabilities have not been established, according to insolvency legislation and/or joint liability, according to the provisions of art. 25 and 26 of the law.

Copy of the latest annual financial statement.

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

Copy of the latest trial balance sheet.

Restructuring or financial recovery program signed by the debtor's legal representative, which will also include justification of the ability to make payments during the requested rescheduling period.

Situation of indicative indicators and other information; relevant documents or information supporting the request.

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

Statement by the debtor or their legal representative showing that said debtor is not in temporary inactivity registered in the trade register or in registries kept by court authorities;

Proposed payment schedule. Submission of this document is optional.

The application for postponement of payment of principal and accessory tax obligations, as well as the cancellation/exemption of accessory tax obligations if the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from competent authorities, shall contain the following elements:

Identification data of the taxpayer: name/first and last name, of the legal representative/tax representative/proxy, if applicable, fiscal domicile/registered office/residence, tax identification code, their phone/fax number, e-mail address, as well as name, surname, and capacity of those representing the taxpayer in relations with third parties, including identification data for secondary establishments registered for tax purposes, according to the law.

Type of payment facility requested.

Total amount for which the payment facility is requested, broken down by types of taxes, duties, contributions, and other amounts due to the consolidated general budget, and within them, by main and accessory tax obligations. In the case of taxpayers who have set up secondary headquarters registered for tax purposes, according to the law, salary income tax is stated separately for the taxpayer and separately for each of its secondary headquarters.

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

The following documents shall be attached to the application for postponement of payment of principal and accessory tax obligations, as well as for cancellation/exemption of accessory tax obligations in the situation where the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from the competent authorities:

The certificate issued by the competent authority.

Own-responsibility statement of the taxpayer, showing that they are not in insolvency proceedings.

Taxpayers without fiscal domicile in Romania may benefit from payment rescheduling only if they appoint a proxy according to art. 18 of the Fiscal Procedure Code, as amended and completed.

The debtor's request is settled by the competent tax authority by means of a payment rescheduling decision or rejection decision, as the case may be, and is communicated by delivery to the debtor, if signed receipt of the document is ensured, or by mail, with registered letter and acknowledgment of receipt.

Payment rescheduling is granted for a number of months, for a period of up to 5 years. The number of months is the number of payment rescheduling installments. The payment rescheduling period is established depending on the amount of tax obligations and the debtor’s financial payment capacity. For debtors who do not establish any guarantee or whose guarantees are less than 50% of the outstanding rescheduled tax obligations, rescheduling is granted for up to 6 months. For debtors with low fiscal risk, rescheduling is granted for a period of up to 12 months.

At the same time as the issuance of the rescheduling decision, decisions are also issued regarding the accessory payment obligations, representing interest and late payment penalties related to rescheduled tax obligations, calculated up to the date of issuance of the payment rescheduling decision.

The taxpayer's application for postponement of payment of principal and accessory tax obligations, as well as the cancellation/exemption of accessory tax obligations in the case where the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from competent authorities, is resolved by the competent tax authority through the decision to postpone payment of principal and accessory tax obligations/decision to postpone payment of principal tax obligations and decision to postpone payment in view of cancellation of accessory tax obligations/decision to cancel accessory tax obligations or rejection decision, as appropriate, and communicated by delivery to the taxpayer, if signed receipt of the document is ensured, or by post, with registered letter and acknowledgment of receipt.

The postponement of payment of principal and accessory tax obligations ends when the tax obligations that were subject to postponement are fully extinguished and ceases if, within two years from the date of communication of the decisions, the postponement has not been completed.

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

The application of the low fiscal risk debtor and the debtor who does not own assets, as well as of those for whom no guarantees are required, is solved within a maximum of 15 working days from the date of its registration.

The application for granting payment postponement is 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:

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

- by post, with registered letter and acknowledgment of receipt;

- via the "Virtual Private Space" service;

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

The following do not fall into the category of "public interest" information:

- Information from the fields 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 proceedings during a criminal or disciplinary investigation if the result of the investigation is endangered, confidential sources are revealed, or the life, physical integrity, or health of a person is put at risk as a result of the investigation carried out or ongoing.

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

- Information whose publication prejudices youth protection measures.

- Information provided in art.11 of the Fiscal Procedure Code, republished, with subsequent amendments and completions, regarding fiscal secrecy.

Information concerning the taxpayer assistance activity and which, according to the Order of the Minister of Finance no. 1233/2021 for the approval of the Procedure for guidance and assistance for taxpayers/payers, granted by the National Agency for Fiscal Administration, and for the methodological coordination of the activity for the uniform application of fiscal and procedural fiscal legislation carried out by the taxpayer assistance structures as well as in the field of information technology are handled according to the aforementioned Order.

The annual report regarding the application of Law 544/2001 is also prepared and managed, and the www.anaf.ro portal is updated with public information related to the activity domain 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 application is resolved by the competent tax authority by payment rescheduling decision or rejection decision, as the case may be, and is communicated by delivering it to the debtor if the document can be received with cassigned signature, or by mail, with registered letter with delivery confirmation.

Payment rescheduling is granted for a number of months, for a period of up to 5 years. The number of months is given by the number of rescheduled instalments. The period of payment rescheduling is determined according to the amount of fiscal obligations and the debtor's financial payment capacity. For debtors who do not establish any guarantees or if the amount of guarantees established is less than 50% of the amount of outstanding tax obligations, the rescheduling is granted for up to 6 months.

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

When the payment rescheduling decision is issued, decisions regarding accessory payment obligations representing interest and late payment penalties related to rescheduled fiscal obligations, calculated up to the date of issuance of the payment rescheduling decision, are also issued.

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

The application of the debtor with low fiscal risk and of the debtor who does not own property, as well as of the one in respect of whom the establishment of guarantees is not necessary, shall be resolved within a maximum of 15 working days from the date of its registration.

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Method of accessing the service by taxpayers:
- at the registry of the competent tax authority, directly or through a proxy/legal representative/tax representative/income payer.
- by mail, with registered letter with confirmation of receipt;
- through the "Virtual Private Space" service;