How does an NGO collect and file form 230 declarations?

The deadline itself is one date in the calendar and has its own page. Here we cover the process leading up to it: how you gather the forms, how you centralise them and how they reach ANAF.

Short answer

A taxpayer can file form 230 alone, through the SPV portal or on paper, or can hand it to the beneficiary organisation.
Forms handed to the organisation are not taken to a counter: the NGO centralises them into one form, the Centralising statement of the data in form 230.
The centralising statement is generated from the electronic form 230, through the nonprofit entity option offered when the form is opened.
It is sent to the competent tax authority only by remote electronic means, by 25 May inclusive, on pain of forfeiture.
The paper originals stay with the organisation and are made available to the tax authority upon request.

What the law says

The redirection is governed by art. 123^1 of the Fiscal Code, and the procedure and the forms are approved by ANAF Order no. 103/2025.
The centralising statement filed by the beneficiary entity is set out in Annex no. 5 to that order.
The entity is required to send the centralising statement to the competent tax authority by remote electronic means.
The deadline is 25 May inclusive, on pain of forfeiture; in 2025 it was 26 May, because 25 May fell on a Sunday.
The original paper form 230 requests are kept by the entity and made available to the tax authority upon request.
The tax authority competent for form 230 is the one where the taxpayer has their fiscal domicile.
The amount is transferred only if the entity appears in the Register of entities/religious units at the time of payment.
The taxpayer must tick the box letting the tax authority pass their identification data and the redirected amounts to the entity.

Practical examples

Paper collection: the supporter signs the form at an event; the organisation keeps the original and records it.
Online collection: the supporter fills in the electronic form 230 and sends it to the organisation, which includes it in the centralising statement.
An association holding 800 forms makes one electronic filing, not 800 separate ones.
Forms from donors in 12 counties all go into the same centralising statement — the organisation visits no county tax office.
A donor who does not tick the data-sharing consent stays anonymous to the organisation, even though the amount is received.

Common mistakes

The process is confused with the deadline: 25 May is the last step, and collection has to start months earlier.
People believe the forms must be carried on paper to the tax office of each donor — the route through the organisation is electronic only.
The originals are thrown away after filing, although they must be kept and produced at the request of the tax authority.
Filing is left to the last day: the deadline runs on pain of forfeiture, so a delay loses the whole batch.
The Register of entities is not checked before the campaign, and at payment time the organisation is no longer listed.

How 4ong helps

Tracks the forms received per supporter, with the collection date and the channel — paper or online.
Flags the forms without data-sharing consent, so you know which amounts cannot be attributed to a donor.
Compares forms collected against the campaign target, day by day, while you can still act.
Keeps the register of redirections per tax year and sets it against the amounts actually received.
Flags the filing deadline before the final week.