Tax Report for Romanian Residents

etoro doesn’t provide tax advice. Any data reported in the tax report is strictly for informational purposes only and it isn’t intended as a tax declaration or as a substitute for legal advice. We strongly advise you to verify the tax report with your tax advisor.

On this page, you will find information about tax reporting in Romania. etoro Club members living in Romania can generate a tax report based on the previous financial year’s investment activity on the etoro platform, structured in accordance with local tax guidelines.

Select a question to go directly to that topic.

1. What should I be aware of when reporting taxes in Romania?
2. What does the Romanian Tax Agency consider taxable?
3. How are capital gains calculated in Romania?
4. Why are the capital gains between the etoro account statement and the tax report different?
5. What is the required Romanian tax form for capital gains and income?
6. Can I use the etoro tax report as a basis for filling out the official tax form?
7. Summary report
8. Income report
9. Capital gain and loss report
10. Detailed transaction report

What should I be aware of when reporting taxes in Romania?

• The tax year is from 1 January to 31 December.
• The tax return can be submitted both electronically and in paper format.
• The deadline for filing the return is 25 May.
• The reporting currency is the Romanian Leu (RON).
• The reporting languages are Romanian (RO) and English (EN).

You can find more information on reporting taxes on the Romanian Tax Agency’s (ANAF) website, and also how to report electronically on the online portal, known as the National Electronic System (SEN).

What does the Romanian tax agency (ANAF) consider taxable?

• Capital income: Dividends, interest income, other income.
• Capital Gains: Capital gains from disposals of different asset types (ETFs, shares, CFDs, crypto).

The above list is not exhaustive.

How are capital gains calculated in Romania?

The capital gain/loss on an asset can be calculated by subtracting the cost basis (purchase price) of an asset, and any associated fees from the value of the asset when it was sold.

If many positions are held on the same asset, bought at different prices, there are several methods for working out the cost basis. In Romania:

• Specific lot identification is used for CFDs.
• The weighted average is used for all other asset types.

For details on the methods used, visit our article on cost basis.

Why are the capital gains between the etoro account statement and the tax report different?

You may notice differences between your etoro account statement and your etoro tax report. These can be attributed to the different methods used to calculate capital gains.

• Account statement reporting method: Specific lot identification
• Tax report reporting method: Weighted average and specific lot identification

Additionally, to calculate the financial data presented in the tax report, the values of the positions are converted from USD to RON at the time of position opening and closing. This conversion process may result in a further difference in the end value between the account statement and the tax report.

What is the required Romanian tax form for capital gains and income?

• Individual declaration 212 - Annual income and capital gain tax return form for individuals

Can I use the etoro tax report as a basis for filling out the official tax form?

In this section, you can see screenshots from an example etoro tax report for Romanian residents.

The information on this page should not be used as a guide on how to fill in your tax return. Please review the official notes on the tax forms and consult your independent tax advisor for questions.

Summary report

A short summary of the income, capital gains and losses, taxes, and expenses.

Income Report

In the income report section, there are separate tables for dividends, interest payments and other income. Examples of other income include manufactured dividends and commissions from securities lending.

Capital gain and loss report

This section calculates the capital gain or loss from each taxable event during the time period.

Detailed transaction report

This section includes all the details of all transactions per asset.