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Description

In a move to combat tax evasion, Romania's National Agency for Fiscal Administration (ANAF) has mandated that ride-sharing platforms such as Uber, Bolt, and BlackCab must file a new monthly informative declaration, known as Form 397. This regulation requires that ride sharing digital platform operators to submit detailed information about the transport operators who use their apps. The goal is to provide the tax authorities with timely access to fiscal data to reduce under-reporting of income and unpaid taxes within the alternative transport sector. The first submission for this new declaration was scheduled for June 2025, covering the activities from May 2025. The new declaration, initially designated as 39X, requires a comprehensive set of data to be reported. This includes information about the transport companies, the total value of the rides, and the earnings of each transport operator.[6] Furthermore, platforms must provide specific details about the drivers, such as their names, personal identification numbers (CNP), and the amounts they've collected in cash. The declaration also encompasses vehicle data, including the license plate number and the kilometers driven for each ride. If any errors are found in a submitted declaration, a corrected version must be filed to replace the initial one.

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Additional metadata

Keywords

taxation, undeclared work, regulatory changes

Actors

Administrative authority

Sector

Transportation and storage

Platforms

Bolt, Uber, BlackCab

Sources

• Formularul ANAF 397 privind Uber, Bolt și alte platforme de ridesharing se depune începând din luna iunie 2025. Ce informații se raportează (10 June 2025)
• Calendar ANAF: Formularul 397 privind Uber, Bolt sau alte platforme de ridesharing, SAF-T și alte obligații fiscale în iunie 2025 (27 May 2025)
• Ridesharing: Cine depune, mai precis, declarația 397 începând de luna asta și ce sancțiuni sunt pentru nedepunere (10 June 2025)

Related initiative

• Ridesharing ordinance

  In March 2019, the Romanian government passed an emergency ordinance (OUG) amending law 38/2003 that regulates the activity of taxi services and car rental services. The amendment stipulates that rental-based …

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