This article reflects the tax rules and official information available at the date of publication. For current advice, please check the latest legislation or contact our team.
NFTs, or non-fungible tokens, became widely known as digital assets linked to blockchain records. They may represent digital art, music, videos, game items or other digital creations.
According to ANAF’s position at the time, income obtained by individuals from NFT transactions is taxable. The income may be received in money or in kind, such as products, services or other benefits.
Creators and royalties
Individuals who sell digital content as NFTs on specialized platforms may have to declare the income, whether it is obtained in Romania or abroad. If the creator receives later royalties from repeated sales, those amounts may also have to be reported in the Single Declaration.
Traders and investors
For individuals who trade NFTs without being the original creator, the tax treatment depends on the real nature of the activity and the type of income generated. Documentation is essential: platform reports, transaction history, wallet records and conversion details should be kept.
Practical recommendation
NFT income should not be ignored just because it is generated on a blockchain platform. Before filing the Single Declaration, the taxpayer should determine the income category and calculate any income tax or social contributions due.