Persons health insured abroad may be exempt from paying CASS in Romania
Order no. 3697/727/2016 approving the Procedure for exemption from payment of health insurance contribution (CASS) of individuals who have no standing contributor to the social health insurance system, and the model and content of form 603 “Affidavit for exemption from health insurance contribution “was published in OJ no. 65/26.01.2017.
Individuals who have health insurance abroad (EU or states with which Romania has signed bilateral social security agreements) may be exempt from CASS in Romania if they submit to the tax authorities Form 603.
In addition to Form 603 there must be submitted certain supporting documents (original and copy):
– Portable document A1;
– TR / R1 – form on the applicable legislation;
– PM / RO101 – certificate on applicable legislation,
– MD / RO101 – certificate on applicable legislation etc.
CASS is due including for the month during which the taxpayer has fulfilled the conditions of removal from evidence as CASS payer.
