The very notion of “personal social insurance code” (CPAS), as defined in Article 1 of Law No. 489/1999 on the State Social Insurance System, will be abolished as of January 1, 2027, based on the provisions of Law No. 335 of December 29, 2025 on the amendment of certain regulations (simplification of business).
According to this document, the legislation was supplemented with a provision according to which the calculation of the insurance contribution for individuals carrying out individual entrepreneurial activity in the field of retail trade, with the exception of trade in goods subject to excise tax, as well as for individuals carrying out activity in the field of procurement of phytotechnical products and/or horticulture and/or items of plant life, is made monthly by the National Social Insurance Fund until the 25th day of the month following the reporting period.
The changes will also affect the owners of entrepreneurial patent. For them, the insurance contribution will be calculated by the National Social Insurance Fund upon receipt of information from the State Tax Service on individuals who have applied for the issuance or renewal of an entrepreneurial patent, for the entire period of carrying out activities on its basis.
Starting from the 2026 tax period, the above-mentioned categories of individuals will not be obliged to submit the CAS18-AN form.
