Romania’s Ministry of Finance has approved a draft ANAF order to allow the tax authority to automatically recalculate health insurance contributions. The move updates procedures, approves new forms, and repeals the previous 2022 order, with changes effective from 2025.
The Romanian Ministry of Finance (MOF) has issued an approval report on the draft order of the President of the National Agency for Fiscal Administration (ANAF) concerning the automatic recalculation, by the tax authority, of the health insurance contribution, along with the approval of the model and content of relevant forms.
This announcement was made on 8 April 2026.
Under Government Emergency Ordinance No. 128/2024, which amends Law No. 227/2015 on the Fiscal Code and implements specific digitalisation measures, and Law No. 141/2025 on certain fiscal-budgetary measures, the provisions of Article 183 of the Fiscal Code regarding the cessation of health insurance contributions owed by certain individuals have been updated. These changes align with Articles 180 and 182^1, which define the categories of persons who may opt to pay the contribution during the year.
According to Article 183(1) of the Fiscal Code, for individuals referred to in Article 180(1)(b)–(d) and for those whose health insurance contribution is owed under Article 182^1 who have died during the insured period, the contribution owed is limited to the month of death. These provisions apply from 2025.
Article 183(2) stipulates that recalculation of the health insurance contribution is carried out ex officio by the tax authority. The draft order proposes:
- Approval of the procedure for the ex officio recalculation of the health insurance contribution;
- Approval of the model and content of the forms:
- “Report on the Recalculation of the Health Insurance Contribution”
- “Decision on the Ex Officio Recalculation of the Health Insurance Contribution”;
- Repeal of Order No. 493/2022 of the President of ANAF, which previously regulated the ex officio recalculation procedure and related forms.
The draft order aims to streamline the recalculation process and ensure compliance with updated Fiscal Code provisions.
