Quick Key Content:
Tax: 10% on PROFIT (difference between sale and purchase)
You don't pay anything if: You sell for less than you bought (loss)
How to declare: Form 212 (Single Declaration) – by May 25 of the following year
No invoice = PROBLEM: ANAF considers purchase price = 0 lei → you pay 10% of TOTAL SALE
Solution: Keep the INVOICE when buying (photo on your phone, original in the safe)