D212 — individuals' unified declaration (declarația unică)¶

The Declarație unică settles, in a single form, a natural person's income tax and social contributions (CAS pension + CASS health) for a fiscal year. This file is a completion guide: what the declaration settles, who files it and when, and how each form section maps onto the XSD attributes anafpy authors — followed by the technical XSD/DUK layer. ANAF's validator jar (D212Validator.jar) and published instructions are the authority; this guide is a distilled bridge, not a re-implementation of the rules. Every instance below the "Common scenarios" heading was proven hands-on on 2026-07-17 against D212Validator.jar J13.0.1 (the D212Validator_01082025.zip build; feed directory D212_40).

Purpose & legal basis¶

The form has a two-chapter design (the two are independent — either, both, or a Cap II-only filing is valid):

Capitolul I — the definitive settlement of income realized in the prior year: income tax on every category (independent activities, IP rights, rentals, agriculture/forestry/fishing, investments, foreign income, other sources) plus the CAS (pension, art. 148–151 Cod fiscal) and CASS (health, art. 170–180 Cod fiscal) actually owed on that income.
Capitolul II — the CASS option for the current year: persons who elect to pay CASS in advance (to keep health coverage) declare the elected base here.
Current model: approved by OPANAF 2736/2025 (M.Of. 1.207 bis/29.12.2025), the model for income realized from 2025 and the CASS option from 2026. Statutory basis: Legea 227/2015 (Codul fiscal) — titlul IV (impozit pe venit, the annual return under art. 122), titlul V (CAS art. 137/148–151, CASS art. 155/170–180), and the Fiscal Procedure Code (Legea 207/2015) for rectifications and the verification-reserve rules.
Version the guide targets — read this before trusting the jar. OPANAF 2736/2025 moved distribution to the DUF web application (www.anaf.ro/declaratii/duf) and published no fresh downloadable validator, structure annex or XSD on the static page. The newest downloadable tooling — the J13.0.1 validator, the D212_A1.0.3 structure annex, the d212_20250113.xsd schema — is therefore the prior generation (the OPANAF 1929/2025 lineage: realized 2024 / CASS elected 2025, minimum wage 3300). This guide targets what the installed J13.0.1 jar actually validates: the annual DU on the v11 namespace with luna_r=12, an_r=2025, Cap I plafoane baked at 3300. See Special attention & gotchas for the full drift map.

Who files & when¶

Who: natural persons who, in the reporting year, realized income in Romania or abroad subject to income tax and/or owe mandatory social contributions — and, separately, anyone who opts to pay CASS for the current year (Cap II, including a person with no income). Persons with a severe or accentuated handicap, though income-tax-exempt on independent/IP/agricultural income, still have to declare it.
Deadline: the 25th of May inclusive of the year following the year the income was realized (instructions §I.1) — i.e. 25 May 2026 for FY2025. The CASS option (Cap II) can be filed any time during the current year.
How filed: SPV, or e-guvernare.ro with a qualified electronic signature, or on paper at the tax office. anafpy authors/validates/signs locally; portal upload is a later milestone.
Corrections: the DU has a rectifying flag per chapter — rectif1 (rectifies Cap I) and rectif2 (rectifies Cap II); d_rec is derived (d_rec = 1 iff rectif1 or rectif2 is 1). A rectifying declaration restates every field of the rectified chapter, not just the changed ones. bifa_conformare="1" marks a rectification filed in response to a conformity notification. anulare_litA/anulare_litB flag the narrow case of a declaration filed after annulment of the verification reserve (art. 105(6) lit. a/b of the Fiscal Procedure Code); ordinary declarations leave both 0.
What does NOT go on the D212. Income taxed by final withholding at source is not re-declared: e.g. IP-rights income for which the payer withholds a final tax, or rental income (other than agricultural lease and short-term touristic room rental) paid by a legal entity that keeps accounting records (final taxation). The 3.5% redirection of income tax to non-profits is not part of the D212 — it is a separate form (D230).

Filling guide¶

The document is a small tree, not a flat attribute bag. The root <d212> carries the header attributes; the numbers ride optional child elements:

Element	Cardinality	Carries
`<oblig_realizat>`	0..1	Cap I settlement: the CAS/CASS blocks and the per-section aggregates + the "summary of obligations"
`<oblig_estimat>`	0..1	Cap II: the CASS option (elected base, contribution, dependants)
`<cap11>`	0..n	one per real-system income source (independent activities, IP rights, rentals, agriculture…)
`<cap12>`	0..n	one per norme-de-venit income source (fixed-quota activities)
`<cap14>`	0..n	one per foreign income source

The chapter checkboxes are the routing table. The ten required bifa* header flags declare which sections are filled, and the jar enforces the child element each implies:

Flag	Meaning	Enforced implication
`bifa111`	Cap I — income tax on RO income (real / cote forfetare)	`=1` ⇒ at least one `<cap11>` MUST EXIST
`bifa112`	Cap I — income tax on RO income (norme de venit)	`=1` ⇒ `<cap12>` MUST EXIST
`bifa113`	Cap I — touristic room rental on norme de venit	`=1` ⇒ `real_camere_inchiriere` etc. present
`bifa121`	Cap I — foreign income	`=1` ⇒ `<cap14>` MUST EXIST
`bifa122`	Cap I — CAS/CASS on foreign salary-assimilated income	`=1` ⇒ `str_cas_baza`/`str_cass_baza` present
`bifa131`	Cap I — CAS owed	`=1` ⇒ the `cas_*` block present
`bifa132`	Cap I — CASS owed	`=1` ⇒ the `cass_*` block present
`bifa14`	Cap I — settle income tax on real-system independent-activity income	forced `=1` when a `cap11` has `det_ven_net=1 & categ_venit=1016 & impozit11>0`
`bifa15`	Cap I — settle income tax on real-system IP-rights income	forced `=1` when a `cap11` has `det_ven_net=1 & categ_venit=1003`
`bifa18`	Bonificație (early-payment discount)	`=1` ⇒ one of the `obl*_bonif` fields present

Identification block (required header attributes)¶

Attribute	Form field	Notes
`d_rec`	Declarație rectificativă	`0`/`1` — derived from `rectif1`/`rectif2`
`rectif1`	Declarație rectificativă privind Capitolul I	`0`/`1`
`rectif2`	Declarație rectificativă privind Capitolul II	`0`/`1`
`totalPlata_A`	Suma de control	control sum = the digit sum of the CNP, nothing else — see pitfalls
`luna_r`	Luna de raportare	must be `12` for the annual DU — any other value selects a different wire version (see pitfalls)
`an_r`	Anul de raportare	`2025` for the installed jar (XSD range 2025–2100)
`bifa_succesor`	Declarație depusă de succesor (art. 90(4) CPF)	`0`/`1`; `cif_succesor` required when `1`
`anulare_litA` / `anulare_litB`	Depunere după anularea rezervei verificării (art. 105(6) a/b)	`0`/`1`
`bifa_conformare`	Rectificare ca urmare a unei notificări de conformare	`0`/`1`
`bifa111`…`bifa18`	Chapter checkboxes	`0`/`1`, see the routing table above
`nume_c`	Nume Inițiala Prenume	required; letters + `-` only
`adresa_c`	Adresă	required
`telefon_c` / `fax_c` / `email_c`	contact	optional
`cif`	CNP / NIF	the individual's CNP — 13 digits, checksum enforced by the jar
`nerezident`	Bifă nerezident	`0`/`1`; `stat_rezidenta` + `cif_str` required when `1`
`cont_bancar`	Cont bancar (IBAN)	optional
`den_i`…`email_i`	împuternicit / curator fiscal	optional block

Capitolul I — the settlement blocks (on `<oblig_realizat>`)¶

CAS (pension) — bifa131=1 (structure annex Section 3.1):

Attribute	Meaning	Rule
`bifa_cas_real`	income band for CAS	`1` = income in [12, 24) min wages; `2` = income ≥ 24 min wages
`cas_total_ven`	total independent-activity + IP income (art. 148(2))	required when `bifa131=1`
`cas_baza`	elected annual CAS base	`≥ 12·3300` if band 1; `≥ 24·3300` if band 2
`cas_datorat`	CAS owed	`= round(cas_baza · 25%)`
`cas_retinut_platitor`	CAS withheld by a payer (art. 151(6¹))	`≤ cas_datorat`
`cas_dif_plus`	difference to pay	`= cas_datorat − cas_retinut_platitor`

CASS (health) — bifa132=1 (structure annex Section 3.2), split into two sub-blocks by the flags bifa_cass_datorat_ai (independent activities, art. 155(1)(b)) and bifa_cass_datorat_dpi (IP rights, association, rentals, agriculture, investments, other sources — art. 155(1)(c)–(h)):

Attribute	Meaning	Rule
`cass_total_ven_ai`	total independent-activity + IP income	required when `bifa_cass_datorat_ai=1`
`baza_cass_datorat_ai`	annual CASS base (independent activities)	`≤ 198000` (60·3300 cap)
`cass_datorat_ai`	CASS owed	`= round(baza_cass_datorat_ai · 10%)`
`cass_retinut_platitor_alin6_ai` / `_alin7_ai`	CASS withheld by a payer	`_alin7_ai` path keys on `> 19800` (6·3300 floor)
`bifa_cass_real`	income band for the DPI CASS	`0` = < 6 / `1` = [6,12) / `2` = [12,24) / `3` = ≥ 24 min wages (`cass_total_ven` vs `salMin`)

The per-section income-tax aggregates also live on <oblig_realizat>: real_venit_net_recalculat_ai, real_cas-deduc_ai, real_cass-deductibil_ai, real_venit_net_impozabil_ai, real_impozit_datorat_ai (the _dpi twins for IP rights) — the taxable base is the recalculated net minus deductible CAS and CASS, and the tax is 10% of it. The summary of obligations (Section 7) totals the settled income-tax legs into oblimpoz_real_total: a source whose tax is settled through the _ai/_dpi aggregates contributes its post-deduction real_impozit_datorat_ai/_dpi — its per-source impozit11 is the preliminary pre-deduction figure and is not re-added (that would double-count the same source; scenario 2 below carries oblimpoz_real_total="2610", not 2610 + 4000). Note the installed jar does not enforce this field at all — see the gotcha on the unenforced summary total. oblimpoz_real_dif_deplata/_dif_restituit net it against oblimpoz_real_anticipat (advance payments).

Per-source detail (`<cap11>` real system)¶

Attribute	Rd.	Field
`reg`	—	regularization flag
`categ_venit`	1	income category — closed nomenclature (see below); `1016`=independent activities, `1003`=IP rights, `1014`=other sources
`det_ven_net`	2	`1`=sistem real / `2`=cote forfetare (forced `1` for `1016`)
`forma_org`	3	`1`=individual / `2`=asociere fără PJ / `3`=transparență fiscală
`caen`	—	closed CAEN list (`6201` validates)
`venit_brut` / `chelt_deduc`	1/2	gross income / deductible expenses
`venit_net_anual`	3	`= venit_brut − chelt_deduc`
`pierdere*`	4–6	fiscal loss + prior-year loss carry (70% cap)
`venit_recalculat`	7	net after loss compensation
`impozit11`	9	income tax at source level (10%)

cap12 (norme de venit) and cap14 (foreign income, with dubla_impunere credit method) mirror this shape with their own prefixes.

Capitolul II — the CASS option (on `<oblig_estimat>`)¶

Attribute	Meaning	Rule
`bifa_optiune`	"I opt to pay CASS"	`=1`
`situatie_optiune`	which situation (A–F)	required when `bifa_optiune=1` — see the A–F list below
`baza_optiune`	elected annual CASS base	`24300` (= 6·4050, the 2025 min wage)
`cass_optiune`	CASS owed	`= round(baza_optiune · 10%)` = `2430`
`totalCassDatorat`	total CASS due	`= cass_optiune + totalCassDatoratCoasigurat` — v11-only, not in the v9 XSD

situatie_optiune A–F (structure annex Section II): A — start independent activities during the year (other than sport contracts); B — independent activities with a fiscal loss last year; C — independent activities with zero net income last year; D — IP rights / association / rentals / agriculture / investments / other sources under art. 155(1)(c)–(h); E — person with no income; F — income of the art. 155 type on which no CASS is due.

Common scenarios¶

Each instance below validated clean (ok) against D212Validator.jar J13.0.1 on 2026-07-17, namespace mfp:anaf:dgti:d212:declaratie:v11, luna_r="12", an_r="2025". The synthetic CNP 1850615123456 (male, 1985-06-15, county 12) is checksum-valid; totalPlata_A="47" is its digit sum and stays 47 in every instance — for the D212 the control sum is the CNP digit sum alone, never a total of the amounts.

1 — Nil / "person with no income" (Cap II CASS option). Common case: someone with no taxable income electing to pay CASS on 6 minimum wages to keep health coverage. Cap I empty (every bifa11x=0), only <oblig_estimat>:

<?xml version="1.0" encoding="UTF-8"?>
<d212 xmlns="mfp:anaf:dgti:d212:declaratie:v11"
  d_rec="0" rectif1="0" rectif2="0" totalPlata_A="47"
  luna_r="12" an_r="2025" bifa_succesor="0"
  anulare_litA="0" anulare_litB="0" bifa_conformare="0"
  bifa111="0" bifa112="0" bifa113="0" bifa121="0" bifa122="0"
  bifa131="0" bifa132="0" bifa14="0" bifa15="0" bifa18="0"
  nume_c="Popescu Ion" adresa_c="Mun. Bucuresti, Str. Exemplu nr. 1"
  cif="1850615123456" nerezident="0">
  <oblig_estimat bifa_optiune="1" situatie_optiune="E" baza_optiune="24300"
    cass_optiune="2430" totalCassDatorat="2430"/>
</d212>

2 — Independent activity (PFA), real system, with CAS + CASS. A PFA with 60 000 lei gross, 20 000 lei expenses → 40 000 lei net (in the [12·3300, 24·3300) = [39 600, 79 200) band). CAS elected at the 39 600 minimum base (9 900 owed); CASS on the 40 000 income (4 000 owed); both are deductible, so the taxable base is 40 000 − 9 900 − 4 000 = 26 100 and the tax is 2 610 — also the value of oblimpoz_real_total (the per-source impozit11 of 4 000 is not re-added; the jar does not enforce this field either way — see the gotchas). bifa14 is forced to 1 by the categ_venit=1016 & impozit11>0 rule:

<?xml version="1.0" encoding="UTF-8"?>
<d212 xmlns="mfp:anaf:dgti:d212:declaratie:v11"
  d_rec="0" rectif1="0" rectif2="0" totalPlata_A="47"
  luna_r="12" an_r="2025" bifa_succesor="0"
  anulare_litA="0" anulare_litB="0" bifa_conformare="0"
  bifa111="1" bifa112="0" bifa113="0" bifa121="0" bifa122="0"
  bifa131="1" bifa132="1" bifa14="1" bifa15="0" bifa18="0"
  nume_c="Popescu Ion" adresa_c="Mun. Bucuresti, Str. Exemplu nr. 1"
  cif="1850615123456" nerezident="0">
  <oblig_realizat
    cas_total_ven="40000" bifa_cas_real="1" cas_baza="39600" cas_datorat="9900"
    bifa_cass_datorat_ai="1" cass_total_ven_ai="40000" baza_cass_datorat_ai="40000"
    cass_datorat_ai="4000"
    real_venit_net_recalculat_ai="40000" real_cas-deduc_ai="9900"
    real_cass-deductibil_ai="4000" real_venit_net_impozabil_ai="26100"
    real_impozit_datorat_ai="2610" oblimpoz_real_total="2610"/>
  <cap11 reg="0" categ_venit="1016" det_ven_net="1" forma_org="1" mod_forma_org="0"
    caen="6201" venit_brut="60000" chelt_deduc="20000" venit_net_anual="40000"
    venit_recalculat="40000" impozit11="4000"/>
</d212>

3 — Minimal header only (no chapter, e.g. a nil rectification skeleton). Only the required header; no child elements; totalPlata_A="47". This is the instance in the v11 section below.

Special attention & gotchas¶

The pitfalls below trace either to direct XSD/validator verification (the namespace demand, the luna_r-keyed version switch, the CNP-checksum and control-sum rules, the CAS/CASS plafon figures, the v11-only attributes and the unenforced Section-7 summary total were each observed against D212Validator.jar J13.0.1) or to an authoritative source (OPANAF 2736/2025, the D212_A1.0.3 structure annex, and the Anexa 2 filling instructions for the reporting-year framing, the option situations, and the cross-declaration items). No uncorroborated practitioner claim is carried.

The validator demands namespace v11, but the newest published XSD declares v9. d212_20250113.xsd targets …:d212:declaratie:v9; feeding a v9 document to J13.0.1 fails with "namespace … incorect … valoarea corectă este xmlns='mfp:anaf:dgti:d212:declaratie:v11'". Two generations of drift, no published v11 schema — the smart PDF is the shape authority (same situation as D101/D112). Author on v11.
luna_r selects the wire version. luna_r="12" is the annual DU and resolves to v11. Any other value flips the demanded namespace to v2 (observed: luna_r="5" → "valoarea corectă este xmlns='…:v2'") — a different, intra-year variant with its own schema the DUK pipeline does not carry. For the standard annual filing, luna_r is fixed at 12.
totalPlata_A is the CNP digit sum — and nothing else. Rule R4: totalPlata_A = Σ digits(CNP). Unlike the D300 control sum (a total of every numeric row), the D212 control sum ignores the amounts entirely: all three validated instances above — nil, a full PFA settlement, a Cap II option — carry the same totalPlata_A="47" (the digit sum of 1850615123456). Author 0, read the expected value from the R4 error, set it.
oblimpoz_real_total (Section 7) is validator-tolerated — J13.0.1 does not check it. Direct validator verification (2026-07-18), on the scenario-2 instance (impozit11="4000", real_impozit_datorat_ai="2610"): the values 2610 (excluding impozit11), 6610 (including it), 0, 4000, 999999, and omitting the attribute entirely all validate clean — with or without oblimpoz_real_anticipat/oblimpoz_real_dif_deplata present — while rules like R4 and the CNP checksum still fire on the same instance, so the tolerance is real, not a broken run. (In the same probes a below-floor cas_baza="1000" and a mis-computed real_impozit_datorat_ai="9999" also passed on this instance — treat the Cap I settlement arithmetic as form-level, enforced by the smart PDF/DUF application, not as jar rules in every configuration.) Conservative authoring choice: set oblimpoz_real_total to the settled tax — real_impozit_datorat_ai + real_impozit_datorat_dpi plus the tax legs of sources not settled through those aggregates — and never re-add an impozit11 already superseded by an _ai/_dpi settlement (double counting).
The cif CNP checksum is enforced beyond the XSD pattern. The XSD pattern is only [1-9]\d{12}, but the jar runs the standard CNP control-digit check (key 279146358279): a wrong check digit fails "cif: CNP invalid" (and, because it changes the digit sum, trips R4 too). Synthetic data needs a checksum-valid CNP (1850615123456 and 1850615410019 both pass).
The plafoane are baked at the prior-generation minimum wage (3300). The installed J13.0.1 build settles realized-2024 income: CAS elected base ≥ 12·3300 / ≥ 24·3300, CASS independent-activity base capped at 198000 (60·3300), the 6-min-wage floor at 19800 (6·3300). The Cap II option, in the current (2025) year, uses baza_optiune=24300 (6·4050). OPANAF 2736/2025's model already quotes the 2025 figures (24.300, 243.000) — so a genuine FY2025 declaration expects 60·4050 = 243000 caps the downloadable jar does not apply. Do not file an FY2025 declaration against J13.0.1.
an_r validates loosely — that is a trap, not a feature. The XSD range is 2025–2100 and the jar structurally accepts an_r="2026", but its plafoane are the 3300/4050 (2024/2025) figures. Passing schema validation for an_r="2026" does not mean the arithmetic is right for a 2026 filing. Match the jar to the year it was built for (an_r="2025", per the structure annex's an_r = 2025 rule).
v11 carries CASS-option attributes the v9 XSD never declared. <oblig_estimat> needs totalCassDatorat (and, for dependants, bifa_optiune_coasigurat / totalCassDatoratCoasigurat / cassDatoratCoasigurat) — the jar's rule Rcass_estimat requires totalCassDatoratCoasigurat + cass_optiune = totalCassDatorat, and a Cap II filing without totalCassDatorat is rejected. None of these appear in d212_20250113.xsd; the structure annex (A1.0.3) does list them. Author against the v11 shape (annex), not the v9 XSD.
The 3.5% redirection is not on the D212. There is no redirection/bursă attribute in the schema — directing up to 3.5% of income tax to a non-profit is a separate form (D230). Don't look for it here.
categ_venit and caen are closed jar nomenclatures. categ_venit is a 13-value closed list (confirmed: 1016 independent activities, 1003 IP rights; the jar also references 1014 "Alte surse", itself absent from the v9 XSD enum — more drift). caen is the standard closed CAEN list carried in the XSD (Rev.2 codes; 6201 validates). An off-list code fails XSD validation.
Cross-declaration coherence is the real filing risk. Cap I amounts must tie to the D205 informative returns filed by income payers (IP rights, rentals, investments, dividends) — ANAF pre-fills and reconciles against them, and a mismatch surfaces at assessment. The CAS/CASS bands must agree with the income actually declared (cas_total_ven / cass_total_ven* drive bifa_cas_real / bifa_cass_real), and a payer's withheld CAS/CASS (*_retinut_platitor*) must not exceed the amount owed.

v11 (live wire format; newest published XSD declares v9)¶

Soft page URL is irregular: 212.html returns 404 — the page is declaratie_unica.html.
Namespace: newest published XSD (d212_20250113.xsd) declares …:d212:declaratie:v9; the validator demands v11 for the current period (an_r="2025"). Two generations of drift, no published v11 schema — the smart PDF is the authority (same situation as D101/D112).
Root element is d212 (not declaratie212).
Required header: d_rec, rectif1, rectif2, totalPlata_A, luna_r/an_r, bifa_succesor, anulare_litA/anulare_litB, bifa_conformare, the ten chapter checkboxes bifa111…bifa18 (which chapters are filled), nume_c, adresa_c, cif (the individual's CNP — 13 digits, checksum enforced), nerezident.
totalPlata_A on an otherwise-empty declaration equals the digit sum of the CNP (rule R4: "totalPlata_A (0) diferit de suma cifrelor CNP (47)") — the control sum includes the CNP's digits, so it is never zero. As everywhere: author 0, read the expected value from the error, set it.
Chapters ride optional child elements (oblig_realizat, oblig_estimat, cap11 realized self-employment, cap12 income norms, cap14 foreign income) — all-optional attributes, not exercised in the minimal pass.
Synthetic CNPs must pass the standard CNP checksum (key 279146358279); 1850615123456 (male, 1985-06-15, county 12) validates.
Minimal valid instance (FY2025, nothing declared):

<?xml version="1.0" encoding="UTF-8"?>
<d212 xmlns="mfp:anaf:dgti:d212:declaratie:v11"
  d_rec="0" rectif1="0" rectif2="0" totalPlata_A="47"
  luna_r="12" an_r="2025" bifa_succesor="0"
  anulare_litA="0" anulare_litB="0" bifa_conformare="0"
  bifa111="0" bifa112="0" bifa113="0" bifa121="0" bifa122="0"
  bifa131="0" bifa132="0" bifa14="0" bifa15="0" bifa18="0"
  nume_c="Popescu Ion" adresa_c="Mun. Bucuresti, Str. Exemplu nr. 1"
  cif="1850615123456" nerezident="0"/>