ANAF has published a Brochure on the tax treatment of income made by individuals from the transfer of virtual currency

Persons who derive income from the transfer of virtual currency have the obligation to declare these incomes by filling in and submitting the Single Declaration on income tax and social contributions due by individuals -described in Chapter I. Data on incomes made need to be declared to the competent tax authority for each fiscal year until May 25th, inclusive of the year following that of income realization.
The role of the tax guides developed by ANAF specialists is to support and assist taxpayers to voluntarily comply with the declaration of incomes made and the payment of taxes and contributions due.