The National Agency for Fiscal Administration (ANAF) has approved the procedure for ex officio assessment of the special tax on high-value buildings and passenger cars. This applies to those who have not filed Form 216. ANAF Presidential Order No. 1444/2026 was published in the Official Gazette No. 918 of November 2, 2026. It also approves the forms used in the procedure.
Thank you for reading this post, don't forget to subscribe!The order implements Title X¹ of the Tax Code (Law No. 227/2015), as well as Articles 107 and 342 of the Tax Procedure Code (Law No. 207/2015). The procedure applies to tax liabilities due starting with the 2024 tax year.
Who Is Affected
The procedure applies to owners who have not filed Form 216 regarding the luxury tax, in two situations:
- individuals who own residential buildings in Romania with a taxable value exceeding 2,500,000 lei;
- individuals and legal entities who own passenger cars registered in Romania with a purchase value exceeding 375,000 lei per vehicle.
How ANAF Identifies Those Who Have Not Filed
ANAF automatically cross-checks tax data. For buildings, it uses information received from local tax authorities, pursuant to ANAF Presidential Order No. 3,738/2024. For passenger cars, it uses previously filed tax returns and central vehicle registration records.
Stages of the Procedure and the Right to Be Heard
The order respects the taxpayer’s right to be heard, as provided for in Article 9 of the Tax Procedure Code:
The procedure may begin only 15 days after the expiration of the statutory filing deadline.
The taxpayer receives a notice. They have 20 days to file the return and 7 days to attend the first hearing.
If they do not appear at the hearing but do not explicitly refuse it, ANAF must send them an invitation to a second hearing.
If the owner is absent a second time, the hearing procedure is considered complete.
How the Tax Is Calculated
The tax authority estimates the tax base as the difference between the value of the property and the tax-exempt threshold. The threshold is 2,500,000 lei for buildings and 375,000 lei for passenger cars. The statutory tax rate is applied to this difference. For buildings held in co-ownership, the difference is divided according to each owner’s share. If no shares have been established, it is divided equally.
Tax Assessment Decision and Payment Deadlines
The assessment is recorded in an internal report. Based on this, an ex officio tax assessment notice is issued, which serves as both a debt instrument and a payment notice. The payment deadline depends on the date you receive the notice:
if you receive it between the 1st and 15th of the month, you must pay by the 5th of the following month;
if you receive it between the 16th and 31st of the month, you must pay by the 20th of the following month.
The decision may be challenged within 45 days of notification.
How to Have the Decision Revoked
If you submit Form 216 within 60 days of receiving the decision, ANAF will automatically revoke it. If you submit the form after the 60-day period, the decision remains valid. ANAF will send you a notice stating that the amounts determined ex officio are final and must be paid in full.
Forms Approved by OPANAF No. 1444/2026
Form 216: Return for the Special Tax on High-Value Real Estate and Personal Property. It must be filed by the deadline or within 60 days of receiving notice of the decision to avoid or cancel the tax assessment issued ex officio.
Notice of Failure to File a Tax Return (Annex 2): the first document sent to the taxpayer. It grants 20 days to file the return and 7 days for the first hearing.
Notice of the Second Hearing (Appendix 3): Sent if you did not appear at the first hearing and grants a new 7-day deadline.
Report on the Estimated Tax Base (Appendix 4): An internal document calculating the amount exceeding the tax-exempt threshold. Based on this, a decision is made whether to continue or terminate the procedure.
Form 261: the ex officio tax assessment decision, along with its annex. It establishes the amounts due for buildings or passenger vehicles.
Form 262: the decision to cancel the ex officio tax assessment. It is issued if Form 216 is filed within 60 days or if it is proven that there is no obligation to pay.
Notice Regarding Late Filing of the Return (Annex 7): informs the taxpayer that the 60-day deadline has passed and that the amounts determined ex officio remain final.
Recommendation: If you own a building or a car that exceeds these thresholds and have not filed Form 216, file it as soon as possible. This will help you avoid ex officio assessment and the amounts determined by ANAF.