www.oradesibiu.ro/2026/11/03/anaf-stabileste-din-o

Individuals who earned income in 2025 and did not declare their social contributions may receive a notification from ANAF. If they fail to submit the Unique Declaration within 20 days of receiving the notice, ANAF will determine their CAS and CASS contributions. This procedure was established by ANAF's Order no. 1.457, published on November 2, 2026. The notification targets those with independent income or royalties exceeding 12 minimum gross salaries and those with foreign income. The letter includes details about the contributions owed and penalties for late declaration. Recipients have 20 days to respond, either by submitting the declaration or providing evidence of non-liability. Failure to act will result in ANAF estimating the contributions owed, which can be contested within 45 days.