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The registration of land in fiscal records, for the purpose of determining the land tax, in the case of individuals*

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This procedure regulates the method of registering land in fiscal records, for the purpose of determining land tax, in the case of natural persons.

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Entitled persons
Regulated professions
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă


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I. Tax declaration*
Descarcă
Formular tipizat
obligatoriu cu semnatură digitală disponibil și prin OOTS
For registering a land in the fiscal records, the following forms are filled in and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the land tax/fee in the case of individuals - model 2016 ITL003*
I.1 Annex 1 to the tax declaration model 2016 ITL003, in the case of individuals with tax residency in another state*
Descarcă
Formular tipizat
obligatoriu cu semnatură digitală disponibil și prin OOTS
For the registration of a land in the tax records, the following form is filled in and signed electronically with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for determining the tax/fee on land in the case of individuals (model 2016 ITL003).*
II. Identification documents*
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Scanned document
obligatoriu cu semnatură digitală disponibil și prin OOTS
For the identification of individuals in relation to the local tax authority and the establishment of their fiscal domicile, the following documents are attached electronically, as applicable: - identity document; birth certificate (in the case of a minor owner who does not have an identity card, in which case the tax declaration will be completed by their legal guardian); certificate of fiscal registration (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 conformity with the original, each document will be electronically signed with a qualified electronic signature.*
III. Representation documents*
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Scanned document
obligatoriu cu semnatură digitală disponibil și prin OOTS
For the representation of taxpayers in their relationship with the local tax authority, the following documents must be attached electronically: the power of attorney and the identity document of the proxy. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the power of attorney. For conformity with the original, the identity document of the proxy will be electronically signed with a qualified electronic signature by the proxy.*
IV. Supporting documents*
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Scanned document
obligatoriu cu semnatură digitală disponibil și prin OOTS
For the registration of a land in the tax records, the following supporting documents shall be attached electronically, as applicable: sale-purchase contract; exchange contract; donation contract; certificate of inheritance; final and irrevocable court decision/final and enforceable court decision, as applicable; award deed; leasing contract and handover protocol; trust contract; order issued by the Mayor of Bucharest Municipality; merger deed; partition deed, etc.; cadastral documentation (in case the area of the land does not result from the ownership document or if there are discrepancies between the areas recorded in the ownership documents and the actual situation resulting from measurements). Certificate proving the registration of the land in the agricultural register and the land use category issued by the Secretariat Service, Agricultural Register within the City Hall of Sector 1; For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*
Issued documents

Denumire

Tip document

Descarcă


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Fiscal administrative act: The taxation decision - the document will be signed with a qualified electronic signature and communicated to the taxpayer in electronic format, except in cases where there is a contrary request*
obligatoriu cu semnatură digitală disponibil și prin OOTS
Fees

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Value

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

A challenge can be filed against the fiscal administrative act, which must be submitted within 45 days from the date of communication, to the issuing tax authority, under the 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 completions.

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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.
Mures nr. 18-24, Sector 1, RO
Telefon: 031-2292904
Fax:
Email: info@impozitelocale1.ro
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SERVICIUL CONSTATARE IMPUNERE SI ASISTENTA CONTRIBUABILI PERSOANE FIZICE
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