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Declarative obligations: 600 form

Order no. 4140/2017, issued in accordance with GEO 79/2017 regarding the amendment of the Fiscal Code, approves the model and content of form 600 Declaration regarding income for which social security contribution is due and regarding the situation of income obtained within the minimum threshold, for the determination of the health insurance contribution.
For the determination of the health insurance contribution, this form must be submitted until January 31st 2018 by individuals that have earned in the previous fiscal year (2017) cumulated annual income of at least 12 minimum gross wages per country (22.800 for the fiscal year 2018) from one or more income sources belonging to the following categories:

-       independent activities (freelancers, individuals exercising liberal professions, individuals deriving income from intellectual property rights, etc.);

-       investment (dividends, capital gains, interest – including interest obtained for deposits, etc.);

-       granting the use of goods;

-       association with a legal entity;

-       agricultural activities, forestry, fish breeding activities;

-       other sources.

For the determination of the social security contribution, the form must be submitted until January 31st 2018 by individuals deriving income from independent activities, from one or more sources of income, for which the net income realized in the previous year /the value of the income brackets, reported to the number of months of activity, etc. is at least equal to the minimum gross wage per country in force for January (1.900 for January 2018).
According to information provided by NAFA, taxpayers also have the possibility of submitting this form by post, along with a confirmation receipt, or by performing an online submission of the form in electronic format on

For more details, please refer to our informative tax newsletter sent on January 15, 2018.

For details you can contact any member of TaxHouse team or you can send us a message at the email address




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