Taxation of containers

According to Government Decree (HG) no. 2139/2004 for the approval of the Catalog on the classification and the normal operating durations of fixed assets, containers have the characteristics of lightweight constructions used for storing materials and their correct classification is in class 1.5.12 of the Fixed Assets Catalog.

Regarding the tax on buildings, there should be considered the definition of the building accordingly art. 453 letter b) of the Fiscal Code, as it is defined in point 2 paragraph 1-3 of the Methodological Norms of Application.

Thus, in order to place a building in the category of taxable buildings, it must be fixed in a permanent land, respectively there must be an intention to keep it on the same location for at least one calendar year.

Examples of buildings considered as buildings are a container used as a point of sale, a tonette of newspapers, a public toilet installed in a park, which are maintained in the same place for more than one calendar year.

To the difference, there are not considered as a building: a container used as a dressing room installed during a construction site between 1 May 2016 and 30 September 2017, a public toilet located during a concert, a tent, a balloon for covering a sports ground, which is dismounted during the summer, a wooden house located in the yard of a store in order to be sold.

From these examples, it is clear that containers used to store materials on site are considered to be buildings, even if they are not fixed to permanent land, since they will be kept on site for 2 years, which involves at least one whole calendar year.

For example, if the site is organized between October 2018 and September 2020, containers are considered to be buildings because 2019 is a full calendar year in which they are maintained in the same location.

Instead, if the site lasts for a year and this year is not a full calendar year (from January 1 – until December 31), containers will not be considered buildings subject to building taxes because the premise  “at least one calendar year” is not met; the example from point 2, paragraph 3 of the norms is clear.