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The registration of buildings in fiscal records, for the purpose of establishing the building tax, in the case of individuals*

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This procedure regulates the method of registering buildings in the fiscal records, for the purpose of determining the building tax, in the case of individuals.

*
Entitled persons
Regulated professions
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă


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I. Tax declaration*
Descarcă
Formular tipizat
For the registration of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings, owned by individuals - model 2016 ITL 001 In the case of mixed-use buildings, the owner/authorized person will declare the area used for non-residential purposes and the holder of the obligation to pay utilities.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
I.1 Annex to tax declaration model 2016 ITL 001, in the case of individuals with tax residence in another state*
Descarcă
Formular tipizat
For the registration of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the tax/fee for residential/non-residential/mixed-use buildings owned by individuals - model 2016 ITL 001*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
II. Identification documents*
Descarcă
Scanned document
For the identification of individuals in relation to the local tax authority and the establishment of their fiscal domicile, the following documents shall be electronically attached, as applicable: - identity document; Birth certificate (in the case of a minor owner who does not have an identity card, in which case the fiscal declaration will be completed by his/her legal guardian); Fiscal registration certificate (a document by which the fiscal identification number/fiscal registration code is individualized and is used in cases where the taxpayer does not have a personal numeric code). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
III. Representation documents*
Descarcă
Scanned document
For the representation of taxpayers in their relationship with the local tax authority, the following documents must be electronically attached: the power of attorney and the identity document of the proxy. The power of attorney shall be electronically signed with a qualified electronic signature by the person granting the power. For compliance with the original, the identity document of the proxy shall be electronically signed with a qualified electronic signature by the proxy.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
IV. Supporting documents*
Descarcă
Scanned document
For the registration of a building in the tax records, the following supporting documents must be attached electronically, as the case may be: A. In the case of residential buildings: sale-purchase contract; exchange contract; donation contract; inheritance certificate; final and irrevocable/final and enforceable court decision, as applicable; award document; leasing contract and handover protocol; trust contract; order issued by the Mayor of Bucharest Municipality; building permit, notice of commencement of works, construction works reception report, calculation sheet (adjustment); merger act; subdivision act, affidavit in case the building was constructed without a building permit, etc.; cadastral documentation, if applicable, and in its absence, the building sketch/data sheet or other similar documents (if the building area does not result from the ownership document or there are discrepancies between the areas recorded in the ownership documents and the actual situation resulting from measurements); energy performance certificate (in the case of buildings with a usable area over 50 sq.m.); B. In the case of buildings with mixed use, in addition to the documents mentioned at point 4A, the following shall also be attached, as applicable: lease / lending contract. C. In the case of non-residential buildings, in addition to the documents mentioned at point 4A, the following shall also be attached, as applicable: lease / lending contract; evaluation report prepared by an authorized appraiser in accordance with the asset valuation standards in force at the date of valuation reflecting the value of the building as of December 31 of the year preceding the reference year; documents showing the final value of the construction works, in the case of new buildings, built in the last 5 years prior to the reference year in copy; the document through which ownership is transferred, in the case of buildings acquired in the last 5 years prior to the reference year in copy (sale-purchase contract, donation contract, inheritance documents, etc., as applicable;). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Issued documents

Denumire

Tip document

Descarcă


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Fiscal administrative act: Taxation decision - the document will be signed with a qualified electronic signature and communicated to the taxpayer in electronic format, except in situations where there is a contrary request*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees

Title

Payment method

Value

Currency


None
Deadlines
Resolution time:
45
Calendar days
Case filling duration:
15
Calendar days
Notification deadline:
10
Calendar days
Appeal routes

A contestation can be filed against the fiscal administrative act, which must be submitted within 45 days from the date of communication, to the issuing fiscal authority, under penalty of forfeiture, in accordance with the provisions of art. 268-270 of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions.

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Additional information
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Last updated: 
14 April 2026
Publicat de către: 
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
Institution responsible with document: 
Publicat de către: 
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
General Directorate of Taxes and Local Fees of Sector 1*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
General Directorate of Taxes and Local Fees of Sector 1*
Mures nr. 18-24, Sector 1, RO
Telefon: 031-2292904
Fax:
Email: info@impozitelocale1.ro
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