
eToro is an investment platform with multiple assets that allows people to develop their knowledge and increase their income as part of a global community of successful investors. The company was founded in 2007 with the mission of making global markets accessible so that all those interested can trade and invest in a simple and transparent way. The eToro platform allows everyone to invest in the assets they want, from stocks to commodities to crypto assets. eToro is a global community of over 23 million registered users who share their investment strategies; anyone can copy the transactions of those who were most successful. Due to the simplicity of the platform, users can buy, hold, or sell assets, can monitor their portfolio in real time, and can trade whenever they want.
Disclaimer :
CV Expert Contabil and the content of this website is not affiliated, endorsed or otherwise sponsored by eToro. The simulation is provided to you by CV Expert Contabil according to the terms and conditions on the site.
eToro clients benefit by having the submission of the Unique Income Statement through the partner CV Expert Contabil.
The user is a person resident for tax purposes in Romania identified by eToro as a member of the club eligible for the services of the service provider.
A member of the club is a User who is qualified by eToro as a member of the club belonging to one of the following categories:
eToro Club | Discount | Statement cost |
Bronze | – | 160 € + VAT |
Silver | 15% | 136 € + VAT |
Gold | 25% | 120 € + VAT |
Platinum | 35% | 104 € + VAT |
Platinum+ | 50% | 80 € + VAT |
Diamond | 100% | − |
How to find the account statement on the eToro platform?
The way to download Excel and PDF file: Settings -> Account -> Account Statement – > Choose the timespan

Please do not modify the file or save it again in another format.
Important
Also, a copy of the identity card and an original notarial power of attorney are required in case you want us to submit the declaration to ANAF. Otherwise, the statement will be sent in PDF format to be sent in SPV directly from your account.
The submission of the Unique Income Statement by CV Expert Contabil represents an additional cost. Detailed information on the procedure is provided individually by email upon request.
Frequent questions
The regulation of the Unique Income Statement is found in the Law no. 227/2015 regarding the Fiscal Code, as well as in the Order no. 139/2020 for the approval of the model, content, method of submission and management of the form “Unique Income Statement on income tax and social contributions due by individuals”.
Annex no. 2 to Order no. 139/2020 stipulates that the statement is filled and submitted by the persons who realize, individually or in a form of association, incomes / losses from Romania and / or from abroad. They owe income tax and mandatory social contributions according to the provisions of the Fiscal Code.
At the same time, the statement is filled and submitted by the persons who do not realize incomes and who opt for the payment of the social health insurance contribution.
When I withdraw money in my personal account? No, withdrawing money from the platform to the personal account is not a condition for declaring.
When I make the first sale transaction? Yes, if at the end of the year we have a loss or a gain. Regardless of whether the closed transaction has a positive or negative value, it is declared.
Revenues / Gains, but also Annual Losses from all types of transactions / investments made on the eToro account.
- independent activities
- intellectual property rights
- assignment of the use of the goods (rents)
- agricultural activities, forestry and fish farming
- the transfer of securities and any other operations with financial instruments, including derivative financial instruments, as well as the transfer of financial gold
- other sources: dividends, shares, cryptocurrencies, commissions, interest, etc.
The deadline for submitting the Unique Income Statement in 2022 is May 25, 2022. Fiscal obligations will be paid in the single available account 55.04 – “Amounts representing income tax and social contributions due by individuals being distributed”, opened on the numerical code personal / fiscal identification number of the taxpayers at the units of the State Treasury to which the central fiscal body competent for the administration of the fiscal receivables due by them is assigned.
At the deadline for 2021, both sections of the declaration will be filled, both the income for 2021 and the estimated one for 2022.
The tax is 10%, for last year’s income the category of income, from other sources, is entered.
It is clarified that the profit obtained from cryptocurrencies will be taxed at 10%, unless the annual profit obtained from cryptocurrencies is below 600 lei, as provided in art. 116, paragraph (2), letter c) “the gain from the transfer of virtual currency in case of incomes provided in art. 114 para. (2) letter m), determined as the positive difference between the sale price and the purchase price, including the direct costs related to the transaction. Earnings below the level of 200 lei / transaction are not taxed provided that the total earnings in a fiscal year do not exceed the level of 600 lei. “
Earnings below the level of 200 lei per transaction are not taxed, provided that the total earnings in a fiscal year do not exceed the amount of 600 lei.
Do you owe tax if you bought cryptocurrencies in the past years? You owe tax for the sale of cryptocurrencies made in the previous year, even if you bought the cryptocurrencies in previous years.
Social Health Insurance Contribution (CASS): If the amount of income from the transfer of virtual currency exceeds 27,600 lei (12 minimum salaries), the application will calculate CASS in the amount of 2,760 lei, representing 10% of 12 minimum salaries.
Social Insurance Contribution (CAS – Pension): Income from the transfer of virtual currency does not generate the obligation to pay CAS.
If you did not declare your eToro account in the tax returns from previous years, you can correct this issue and declare retroactively. Contact us and we will give you a personalized answer for your case.
If so, it is a good idea to mention these issues as additional information to help you report them as well. It should be noted that these separate reports to the eToro account do not come at the cost agreed with the partner and you will be offered support and an additional quote for them.
Fill in the above form and your data will reach us.
We need the history of annual transactions in Excel and PDF format (exclusively in Romanian or English version), which can be exported from the eToro platform for the fiscal year to be processed, for each of the previous years (to allow us to make the Unique Income Statement) and for the current year until the date of transmission.
Tax obligations will be paid in the single available account 55.04 – “Amounts representing income tax and social contributions due by individuals being distributed”, opened on the personal numerical code / tax identification number of taxpayers at the units of the State Treasury where it is assigned the central fiscal body competent for the administration of the fiscal receivables due by them.
Payment is made online, after uploading the Unique Income Statement in SPV, on Ghiseul.RO (www.ghiseul.ro) or by Bank Transfer depending on the address in the identity document (www.anaf.ro)
The deadline for submitting the Unique Income Statement in 2022 is May 25, 2023. Fiscal obligations will be paid in the single available account 55.04 – “Amounts representing income tax and social contributions due by individuals being distributed”, opened on the numerical code personal / fiscal identification number of the taxpayers at the units of the State Treasury to which the central fiscal body competent for the administration of the fiscal receivables due by them is assigned.
At the deadline for 2022, both sections of the declaration will be filled, both the income for 2022 and the estimated one for 2023.
Social Health Insurance Contribution (CASS): If the amount of income from the transfer of virtual currency exceeds 30,600 lei (12 minimum salaries), the application will calculate CASS in the amount of 3,060 lei, representing 10% of 12 minimum salaries.
Social Insurance Contribution (CAS – Pension): Income from the transfer of virtual currency does not generate the obligation to pay CAS.
- between 12 and 24 gross minimum wages – CAS represents the level of at least 12 gross minimum wages;
- over 24 gross minimum wages – CAS represents the level of at least 24 gross minimum wages;
- between 6 and 12 gross minimum wages – CASS represents the level of 6 gross minimum wages;
- between 12 and 24 gross minimum wages – CASS represents the level of 12 gross minimum wages;
- over 24 minimum gross salaries – CASS represents the level of 24 minimum gross salaries;