Romania decides about income from content published on social networks

ANAF published the brochure for individuals who derive income from content published on social networks ( such as Instagram, Facebook, etc. ). This document published by ANAF regards the fiscal treatment of income obtained by individuals from posts made on all different social networks. The income obtained by individuals from posts made on different social networks represents taxable income. Taxable income includes both cash income (which involves financial remuneration) and income in kind (e.g. products, services, travel arrangements, etc.).
If the activity is carried out regularly, continuously, on their own account and following the obtaining of income and the criteria of an independent activity are met, the income obtained by individuals from the posts made on different social networks and which thus advertise for various companies or brands, then the provisions of Chapter II "Income from independent activities" of Title IV - "Income tax" of the Tax Code apply to them.
According to the mentioned Brochure, individuals who independently carry out, with a continuity character, production, trade, and service provision activities in Romania should register and authorize themselves, under the conditions of O.U.G. no. 44/2008, and can carry out their activities as authorized natural persons, entrepreneurs holding an individual enterprise or members of a family business.