An order from the Ministry of Finance approving the standard form for payment notices regarding the payment of the unified tax by independent entrepreneurs has been published and has entered into force.
The change is related to the specific procedure for freelancers to pay mandatory health insurance contributions. As a reminder, the special tax regime established for independent entrepreneurs (freelancers) stipulates that if the annual amount allocated to pay mandatory health insurance contributions (15.4% of the single tax amount) does not cover the established fixed exemption amount (2,527 lei per year), the difference must be paid based onan additionalpaymentnotice. The State Tax Service will send this notice to the freelancer by January 25 of the year following the reporting year.
In this regard, the Ministry of Finance has developed and approved a form for anadditionalpayment notice regarding the payment of mandatory health insurance contributions for self-employed individuals, which is included in Appendix No. 2 to the relevant order of the Ministry of Finance No. 101/2026.
As a reminder, the standard form for the payment notice for the single tax (Appendix No. 1 to the aforementioned order) has also recently been amended. A QR code has been added to it to simplify the process of freelancers paying their tax obligations.
