Declarația Unică pentru crypto: what you need to know before completing formularul 212

You know you have to declare it. The question is how: what documents you need to prepare, exactly where on the form to enter your crypto earnings, which deadlines apply, and what happens if you miss them. This guide covers exactly that part of the process, from exporting your first CSV file right through to the moment you click ‘Submit’.

Let’s make one thing clear from the outset: formularul 212 does not calculate your profit for you. Declarația Unică simply takes a single final figure – your annual net income – which you must have calculated correctly beforehand. Everything that follows is based on this fact.

Step zero: the SPV account

The tax return is submitted online via the Spațiul Privat Virtual on the ANAF website. If you don’t have an account, set one up in good time: the identity verification process can take a few days, and in May, when everyone is mindful of deadlines, any delay can be stressful.

What documents do you need to prepare?

Before you open the form, you will need three types of documents:

1. Complete transaction history. Export the CSV files from every platform where you’ve carried out transactions: exchanges, crypto card payment apps, staking platforms. All of them, including those you’ve only used once. Under DAC-8, each of these platforms reports to ANAF, so your records must cover everything they report.

2. Calculation of gains. For each sale in fiat currency and each payment in cryptocurrency: sale price minus acquisition cost, valued in lei on the date of the transaction, with conversion at the BNR exchange rate on that day for transactions in foreign currency. Swaps, according to the general interpretation, are not taxable (although, in the absence of official guidance from ANAF, they remain a grey area), but they must still be recorded in order to track the acquisition cost.

To be honest, this is the part that stumps most people. With dozens of transactions across multiple platforms, using different export formats, the BNR exchange rate looked up for each day and acquisition costs carried through swaps, manual calculation becomes extremely difficult to get right and almost impossible to verify. That’s exactly why The Crypto Support platform exists: it imports transactions directly from your platforms, automatically converts them at the BNR exchange rate, and calculates the final amount to be included in your tax return, complete with a detailed report to back it up.

3. Proof of purchase. Purchase receipts, bank statements, deposit history. Without proof of the purchase price, the tax authorities may, during an audit, assume the cost to be zero and tax the entire amount received.

All documents must be kept for at least 5 years. Think of them as an insurance policy: without them, any calculation, however accurate, remains an unsubstantiated opinion.

The annual calendar

For earnings in 2026, the deadline is 25 May 2027. The 3 per cent bonus was introduced for the first time in 2026 and applied only to income tax, not to health insurance contributions; if the scheme is repeated for 2027, the deadline to note will again be mid-April.

Where to enter ‘crypto’ on the form: cod 1023

In the Declarația Unică, under the section on income earned in Romania, look for the ‘Add income’ button and select codul de venit 1023, which is specific to virtual currency transfers. Crucial detail: for ANAF, all crypto income must be declared here, regardless of whether the platform is Romanian or foreign. Declaring it under a different category, such as dividends, will result in the form being automatically rejected.

In the ‘annual taxable net income’ box, enter the amount you have calculated. The system then automatically calculates the tax and the health insurance contribution based on your figure. This is where the most common surprise comes in: many people expect to pay only tax and then discover that the total also includes the health insurance contribution (CASS), a fixed amount per tax bracket that can reach 9,720 lei. Correct classification into tax brackets, including all exceptions, is covered in the chapter on contributions in the course.

Procedural errors we see time and time again: declaring income from foreign platforms in the wrong section, omitting payments made by crypto card (these are sales and must be declared), attempting to calculate profit directly on the form, and failing to keep supporting documents.

What happens if you don’t declare it?

The fine for failing to submit the declaration ranges from 50 to 500 lei. That sounds manageable, but it’s just the tip of the iceberg. The real cost comes from elsewhere:

• Recalculated tax. Without your supporting documents, the tax authorities may apply the zero acquisition cost rule: tax is levied on the full amount received, not on the profit.

• Additional charges. Interest on arrears plus a late payment penalty, both of which accrue on a daily basis.

• Penalty for failure to declare. The most severe penalty, imposed following an audit.

In figures: a real income of 80,000 lei, voluntarily declared, results in tax of approximately 18,300 lei. If undeclared and uncovered during an audit, the tax liability may exceed 50,000 lei. And with the DAC-8 automatic reporting system, detection is only a matter of time: on 15 March 2027, ANAF will receive the full report of activity for 2026 from all platforms and compare it with each individual’s tax return.

If you have previous years’ undeclared income, the legal solution is to submit an amended tax return: you voluntarily correct the error, pay the tax and interest, but avoid the penalty for non-declaration. It’s the smartest way to put an end to a problematic situation.

Final check before sending

Before submission, the return must undergo a systematic check: the treatment of swaps, crypto card payments, the CASS tier, the income code, and archived documents. Any point missed is a potential discrepancy compared with the report that the platforms submit to ANAF.

You can find the complete, step-by-step safety checklist, plus a practical guide to completing the form with explanations of all the fields, in the chapter dedicated to the Declarația Unică in the ‘From Crypto to ANAF’ course.

Frequently Asked Questions

Can I submit the Declarația Unică on paper?
The rule of thumb is to submit your return online via SPV. You’ll need an SPV account to communicate with ANAF anyway, so set one up in good time.

Does the form calculate my tax for me?
Partly. You enter your annual net income, which you have calculated in advance, and the system automatically applies the tax and health insurance contribution. You remain fully responsible for calculating your earnings.

Which exchange rate should I use for transactions in euros or dollars?
The BNR exchange rate on the day of each transaction. When dealing with tens or hundreds of transactions, it is precisely this detail that makes manual calculation impractical.

I forgot to file my tax return last year. What should I do?
Submit an amended tax return. Pay the tax and interest, but avoid the penalty for failure to file. The sooner you do this, the fewer additional charges you’ll incur.

Do swaps have to be reported as well?
According to the general interpretation, swaps do not give rise to tax, so they are not included in the declared amount. Please note, however, that ANAF has not published any official guidance on this matter, so it remains a grey area, and some taxpayers prefer to include them in their calculations as a precautionary measure. In any case, trading platforms report them, and you need to keep a record of them to document the acquisition cost of the coins you subsequently sell.

That concludes the section on background information and documents. For the figure you enter into the form, The Crypto Support platform performs the calculations automatically – a process that takes just a few minutes rather than days spent in Excel. We walk you through the actual process of completing the form, field by field, with screenshots and all the special scenarios, in the video course From Crypto to ANAF, 2026 edition, verified by CECCAR accountants. And if your situation is already complicated, we offer one-to-one tax assistance with a chartered accountant, who will clarify everything before the deadline.

Content verified by CECCAR-certified accountants. This information is for educational purposes only and is not a substitute for personalised tax advice.