How to Report Crypto Taxes to ANAF on Form 212

Before you file: assemble your records

Documentation is your primary line of defence. ANAF operates a burden-of-proof system: it is your responsibility to justify every number you declare. Even a transaction that is not immediately taxed can affect a future cost basis, loss offset, or the income-versus-disposal classification. Missing records lead to over-reporting, denied deductions, or trouble in an audit.

Bank records matter because they let ANAF trace the origin of funds and verify declared values in lei. Document internal transfers between your own wallets too — they prove no disposal occurred. Export CSVs and save screenshots in case a platform restricts access or shuts down; failed trades, refunds, and exchange closures all create gaps that raise questions later.

Who must file, and by when

Crypto is reported on the Single Return for the previous calendar year. You file through the ANAF online portal (Spațiul Privat Virtual) or on paper at an ANAF office.

What is the deadline to file Form 212 in Romania?

The return covers the previous calendar year and is reported as due by 25 May of the following year. Deadlines have moved in recent years, so confirm the exact current date with ANAF before relying on it.

Who counts as a Romanian tax resident?

You are generally a Romanian tax resident if you spend 183 days in the country during the year, or if your centre of vital interests is in Romania. That centre is assessed on where your family lives, schools and works, plus your banking, investment, and business ties. Residency determines the scope of what you must declare.

Do you need to file if you had no gains?

A small annual allowance (reported at 600 RON) and a per-transaction reporting threshold (reported at 200 RON) mean low-level activity may not need reporting. Even so, filing in a loss year can be worthwhile so the loss is recorded and available against future gains, where Romanian rules permit — a point covered under deductions below.

How to complete and submit Form 212

Form 212 — the Declarația Unică — is the single return that covers personal income and social contributions for individuals, including crypto. You enter crypto income and disposal gains in the relevant sections, declare any social contributions due, and submit. Confirm the current section and field references on the form itself, as ANAF updates them periodically.

Whether you file online or on paper, attach nothing you cannot substantiate. Every figure on the form should trace back to the records assembled in step one. After submission, keep that evidence for years — ANAF can review prior periods, and a 2021 cost basis may need proof when you dispose of the holding in 2026.

What you'll pay: income vs disposals

Romania separates earning crypto from disposing of it. Getting the classification right is what determines the rate.

How are mining and staking rewards taxed?

Crypto earned through mining, staking, yield farming, or lending interest is taxed as income at the flat 10% rate, on the fair market value in lei on the day you receive it. The charge arises on receipt, even if you keep holding the coins and never sell.

How are disposals taxed?

A disposal is taxed on the gain. This rate was historically 10%; the copywriter's source reports an increase to 16% — though the two source articles disagree on whether it took effect from 1 January 2025 or 1 January 2026. Because this is the single most consequential and least settled figure, confirm the current disposal rate and its effective date directly with ANAF.

Deductions and business expenses

Where mining, staking, or similar activity is carried on as a registered business or professional activity, ordinary and necessary expenses directly tied to generating the income may be deducted before the 10% income tax applies. Activity in a purely personal capacity is treated differently, so confirm your status before claiming expenses.

Crowdlending: lower-admin crypto income

For investors who want crypto income without the disposal-tracking overhead of active trading, crowdlending is structurally simpler: you lend to vetted borrowers and earn interest, rather than generating a taxable disposal on every price move.

Common mistakes on the ANAF return

Crypto and tax are both full of exceptions, so errors are common. The avoidable ones cluster around classification and records.

• Reporting only trading profits while ignoring staking, DeFi rewards, lending interest, and airdrops, which also count.
• Skipping returns in loss years — filing can preserve losses for future use where allowed.
• Mis-stating fair market value — record the RON value of each receipt on the day it occurs, from a reputable source.
• Ignoring small rewards and payments, which still count and accumulate.
• Overlooking deductible costs such as exchange fees and network fees where the activity qualifies as a business.
• Confusing income with disposals — receipt is taxed at 10% as income; a later disposal of the same coins at a higher value is a separate, additional charge under the disposal rules.
• Weak documentation — wallet statements, exchange histories, transaction logs, and fee records are what make any figure defensible.

Key takeaways

About 8lends

8lends is a crypto crowdlending platform built by the team behind Swiss-based Maclear AG, giving investors access to real small and medium-sized business loans funded in USDC on the Base blockchain. Borrowers pass 40+ due diligence criteria assessed by Maclear AG and are rated on an AAA–D scale, with loans backed by real-world collateral and selected projects covered by BuyBack protection. Maclear AG operates as a financial intermediary in the non-banking sector and is a member of PolyReg SRO, under Swiss financial regulations including AML, KYC, and GDPR.