According to the Fiscal Code, taxpayers can dispose of an amount representing up to 2% of the income tax, to support non-profit entities established and operating under the law, religious units, as well as for granting private scholarships.
In the category of non-profit entities are included: associations, foundations, trade unions, employers' associations, political parties, owners' associations, mutual aid houses of employees, insofar as, according to their own laws of organization and operation they carry out non-profit activities and the amounts received from tax to be used for this purpose.
How to donate 2% of the income tax?
In order to redirect 2% of the income tax to non-profit entities and places of worship, taxpayers must fill in and submit by 26 May 2016 to the National Agency for Tax Administration (ANAF) two tax forms, depending on the type of income achieved.
Thus, the taxpayers who obtain income from wages can redirect 2% of the income tax by filling in and submitting to ANAF the form 230 “Application regarding the destination of the amount representing up to 2% of the annual tax and deducting the expenses made for saving in the collective system for the field housing".
According to the instructions for filling in the Form 230, taxpayers who express this option may request that 2% of the income tax be directed to a single non-profit entity or place of worship.
The document is submitted in paper format, directly to the fiscal body's register or to the post office, by registered letter with acknowledgment of receipt.
In contrast, taxpayers who obtain income from independent activities, ceding the use of agricultural goods and activities must fill in and submit to ANAF the form 200 "Declaration on income made in Romania" for the redirection of 2% of income tax.
They must complete the section "III Destination of the amount representing up to 2% of the tax due on the net income/taxable annual net income" for the transfer of an amount of up to 2% of the tax due on the taxable annual net income/the annual net income/the net profit taxable yearly for the support of non-profit entities established and operating under the conditions of the law or of the places of worship.
Taxpayers who express this option may request that 2% of the tax be directed to a single non-profit entity or place of worship.
The declaration shall be submitted, together with the completed annexes, if any, in paper format, directly to the tax authorities' register or to the post office, by registered letter with acknowledgment of receipt.
Also, the declaration can also be submitted by electronic means of remote transmission, using the online filing service, available on the e-guvernare.ro portal.
Important! Both forms are filled in in two copies. The copy shall be kept by the taxpayer or his authorized person and the original shall be submitted to the fiscal body in whose territorial range the taxpayer has the address where he resides, according to the law, or the address where he actually lives, if it is different from his domicile, for individuals who have their fiscal domicile in Romania.
The date of filing the declaration is the date of its registration with the tax authority or the date of filing by post, as the case may be.
You can download the form 200 and the form 230 from the ANAF website or by accessing the following link: