For the year 2025, employers who have paid salaries or income assimilated to salaries to individuals residing in other European Union member states are required to submit Statement 402 by 28 February 2026. But who exactly must submit it?
What is Statement 402?
Statement 402 – “Informative statement regarding income of a salary nature or income assimilated to salaries, including remuneration of administrators and other similar persons, residents of other EU states, earned in Romania” – must be submitted for individuals who are residents of other EU member states and who:
- have earned income in Romania as employees (salaries or income assimilated to salaries);
- have earned income as administrators or persons assimilated to them, such as directors, members of the directorate, members of the supervisory board, or members of the board of administration.
Employers do not have the obligation to submit Statement 402 for employees who were Romanian tax residents in 2025 or who are not residents of other EU member states.
How is tax residency determined?
Tax residency is determined by the National Agency for Fiscal Administration (ANAF), based on the tax residency certificate, issued following the questionnaire completed by individuals arriving in Romania who have a stay lasting one or more periods that exceed 183 days within any 12‑month consecutive period.
The questionnaire can be downloaded from the ANAF portal (www.anaf.ro), under:
Taxpayer Assistance → Declaration of tax obligations → All forms, with explanations.
The submission can be done:
- in person,
- through an authorized representative,
- or by post with proof of delivery.
The tax authority will analyze the questionnaire and decide whether the person remains a tax resident of another state or becomes a tax resident in Romania.
Types of income declared in Statement 402
The following categories of income must be reported:
- gross salaries;
- benefits received in connection with the performed activity;
- stock options and shares;
- gross remuneration of administrators;
- amounts from net profit;
- remuneration obtained by directors under mandate contracts;
- additional remuneration of members of the board of administration.
Recommendation
It is recommended to verify the list of employees who are residents in other EU member states and prepare all necessary documents to meet the submission deadline:
📅 28 February 2026
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