Full answer
Romania introduced a dedicated crypto tax regime in 2019 (Law 30/2019). Gains are classified as 'income from transfer of virtual currency' under Tax Code Art. 114(2)(m) and taxed at 10% flat rate per Art. 116.
Taxable events: selling crypto for fiat, swapping one crypto for another, using crypto to pay for goods/services. NOT taxable: buying crypto with fiat, holding, transferring between your own wallets.
Cost basis: ANAF accepts FIFO (first-in-first-out) and weighted average cost methods. You must maintain detailed records of acquisition date, cost, disposal date, and proceeds — exchange CSVs are acceptable evidence.
Exemption: gains per single transaction ≤ EUR 200 are tax-free, up to an annual cumulative cap of EUR 600. Above that everything is taxed at 10%.
Filing: Form 200 (Romanian residents) or Form 212 for special situations, by 25 May of the year following the gain. Mining is treated as business income (PFA or SRL) — different regime.
From 2025 EU MiCA + DAC8 will introduce automatic reporting from exchanges to tax authorities — make sure your historical records are clean.