ANAF Order no. 3738/2024 approved Form 216, “Statement on the Special Tax on High-Value Real Estate and Movable Property,” and set rules for cooperation between local and central tax authorities regarding taxpayer information.
The statement must be filed by:
- individuals owning residential buildings in Romania with a taxable value exceeding 2,500,000 RON (as per the Fiscal Code);
- individuals and legal entities owning vehicles registered in Romania with an individual purchase value exceeding 375,000 RON.
Deadlines:
- by September 30 for residential buildings;
- by December 31 for high-value vehicles.
The statement can be rectified by submitting a corrective declaration, in line with the Tax Procedure Code.
Form 216 must be completed by the taxpayer or their legal representative and submitted electronically via the free assistance software provided by ANAF.
Additionally, the procedure establishes a collaboration mechanism between local and central tax authorities to verify and exchange information on the taxable value of high-value residential properties, ensuring proper monitoring of affected taxpayers.