The National Agency for Fiscal Administration (ANAF) has published the brochure for individuals who earn income from content published on social networks, the institution announced on Monday.
The material prepared by ANAF specialists presents useful information for content authors for social networks, regarding the declaration of income and the levying of taxes and related contributions.
"For example, if the activity is carried out regularly, continuously, on its own account and with the aim of obtaining income and the criteria of an independent activity are met, the income obtained by public persons from the posts made on different social networks and which thus advertise for various companies/brands are subject to the provisions of Chap. II "Income from independent activities" from Title IV - "Income tax" from the Fiscal Code.
Thus, the revenues obtained from independent activities carried out in Romania, according to the law, are considered to be obtained from Romania, regardless of whether they are received from Romania or from abroad.AGERPRES
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