According to the Central Fiscal Commission Decision no. 2/2015 concerning the interpretation and application of the Tax Code provisions, for the income from rental property, it is not due the social health insurance contribution by the following:
– Individuals, regardless of nationality and domicile or residence, who have health insurance completed in another EU Member State;
– Individuals, regardless of nationality, who have a domicile or residence in a state with which Romania has concluded agreements on social security systems or not covered by the applicable European legislation on social security and not receiving the extension of the temporary residence in Romania for a period exceeding 90 days.
The declaration shall be filed by the taxpayer or his representative, at the date of registration of the contract on the lease of goods to the competent tax authorities or at the time it meets the legal requirements in order to be exempted from paying social security contributions for health and makes proof of that.
The declaration shall be filed on paper directly to the registration office of the of the competent Finance Authority or the post office, by registered letter with acknowledgment of receipt or by other methods provided by law, along with the documents certifying the right of the taxpayer to request exemption from payment of taxes for social health insurance.
Documents showing that the person does not owe social health insurance contribution can be:
– A1 portable document which proves the maintaining of the holder to the social security system of the state belonging to the issuing institution, in the situation of persons under European regulations for coordination of social security systems;
– Form on the law applicable in case of individuals subject to agreements on social security to which Romania is part of, completed by the competent institution of the State.
This order was submitted for approval in order to perform in a uniform manner the process of establishing the obligations of contributions to social health insurance for taxpayers who have an income from rental property, establishing also the model and content of the Statement and instructions for filling .