Any person who owns land located in Romania owes an annual tax for it, except in cases where this title provides otherwise.

In the case of acquiring land during the year, the owner is required to submit a new tax declaration to the local tax authority under whose territorial jurisdiction the land is located, within 30 days from the date of acquisition, and owes land tax starting from January 1 of the following year.

If the classification of the land based on the rank of the locality and area is changed during the year or if an event occurs during the year that leads to a modification of the land tax, the tax is calculated according to the new situation starting from January 1 of the following year.
In case of changing the land use category, the owner is required to submit a new tax declaration to the local tax authority under whose territorial jurisdiction the land is located, within 30 days from the date of the use modification, and owes land tax according to the new situation starting from January 1 of the following year.
In the case of a situation that determines a modification of the land tax owed, the person who owes the land tax is required to submit a declaration to the local tax authority under whose territorial jurisdiction the land is located, no later than the 25th of the month following the one in which the respective situation occurred.

The submission of tax declarations is also an obligation in the case of persons who benefit from exemptions or reductions from the payment of land tax or fee.