More and more Romanians today receive pensions paid from other European countries, yet few are aware that these incomes must also be declared in Romania. According to clarifications published by ANAF, Romanian tax residents who receive pensions from abroad are required to include them in the Single Tax Return (Form 212), regardless of the country of origin.

Who Is Required to Declare a Foreign Pension?

The obligation applies to all individuals who have their tax residency in Romania and receive pensions from institutions or funds located in other states. Depending on the double taxation treaties signed by Romania, taxation may occur only in the source country or in both states. However, in most cases, taxpayers must still declare the income, even if no Romanian tax is ultimately due. This enables ANAF to correctly apply international provisions.

Unfortunately, together with these incomes comes a responsibility that too few people know about, or, even worse, one they knowingly ignore: the obligation to declare foreign pension income in Romania.

Although many perceive this requirement as an unnecessary formality, it has a clear legal basis. Individuals who are Romanian tax residents must declare all their income, regardless of its source. The Romanian state does not impose double taxation, it simply requires reporting through the Single Tax Return.

A large number of taxpayers treat this obligation lightly. Some do not know they must file the return; others assume that if the pension is paid by a foreign state, Romania has no claim over it.
The reality, however, is different: any income received by a Romanian tax resident must be declared, because Romania has automatic information exchange agreements with many European countries. In recent years, these exchanges have intensified, and authorities now automatically receive data about the accounts and incomes of residents living in Romania. This means that, sooner or later, missing declarations will be noticed.

Many pensioners have received notifications from ANAF without understanding why. They had no intention to hide anything — they simply did not know they were required to perform a simple administrative step. This highlights a deeper issue: the lack of fiscal awareness and education.

On the other hand, things have changed. In recent years, the declaration process has become much simpler. The form can be filed online through the Virtual Private Space (SPV), without trips to the tax office or complicated paperwork. ANAF has also started publishing guides and clear explanations — although these rarely reach the people who need them most, typically elderly individuals with limited access to the internet or tax guidance.

How Is the Single Tax Return Completed?

The return is filed annually, by May 25,for income earned in the previous year. Within the form, the taxpayer must complete the section dedicated to foreign income, providing:

• the state from which the pension originates

• the period and months for which the income was received

• the total amount of the pension and the taxable portion

• the health insurance contribution, if applicable

It is important to understand that this return is not a penalty or an “extra tax.” In most situations, no additional payment is due — it is merely a fiscal regularization. The declaration helps the state correctly apply double taxation treaties and protects taxpayers from future misunderstandings or sanctions. In other words, it is an act of responsibility, not coercion.