The NAFA Order no. 231/2023 regarding the modification and completion of annex no. 5 to the Order of the President of the National Agency for Fiscal Administration no. 3.780/2017 for the approval of the model and content of some forms used in the administration of income tax was published in the Official Gazette no. 179/02.03.2023.

This order concerns the modification of form 224 Declaration regarding income in the form of salaries and assimilated to salaries from abroad obtained by natural persons carrying out activity in Romania.

As you know, this declaration is submitted by natural persons who carry out their activity in Romania, obtain income in the form of salaries or similar to salaries from employers who do not have registered office, permanent office or representative office in Romania and who owe the mandatory social contributions for their employees, according to the provisions of the applicable European legislation in the field of social security, as well as of the agreements regarding the social security systems to which Romania is a party and who have not concluded an agreement with the employer regarding the obligation to declare and pay the mandatory social contributions.

Reasons for this order:

➜ By Law no. 34/2023, changes and additions were made to the Fiscal Code regarding the method of determining the basic income for calculating the monthly tax on income from salaries and incomes assimilated to salaries.

➜ Thus, it is deducted from the net income from salaries obtained at the place where the basic function is located, the value of subscriptions for the use of sports facilities in order to practice sports and physical education for the purpose of maintenance, prophylactic or therapeutic offered by suppliers whose activities are classified under NACE codes 9311, 9312 or 9313, as well as the value of subscriptions, offered by the same supplier acting in its own name or as an intermediary, which include both medical services and the right to use sports facilities, in order to practice sports and physical education with the purpose of maintenance, prophylactic or therapeutic, borne by employees, within the limit of the equivalent in RON of EUR 400 annually. The subscription covers services provided to the employee and/or any person under his/her maintenance, within the limit of the same ceiling, regardless of the number of persons.

Main provisions:

The model and content of form 224 Declaration regarding income in the form of salaries and similar to salaries from abroad obtained by natural persons carrying out activity in Romania are modified.

Thus, in section III of the form, a new line was provided to highlight the amount representing the counter value of the subscriptions for the use of sports facilities, deductible from the net income from salaries, according to the law.

The instructions for completing form 224 were updated accordingly.

Note: The new form is used to declare income tax from February 1st, 2023.

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