Under certain conditions, taxpayers who owe money to the state budget can settle those debts by transferring real estate into the public ownership of the state. This mechanism is known as “dare în plată” (transfer in lieu of payment). ANAF Order No. 1,511/2026 was published in the Official Gazette of Romania No. 920 on November 3, 2026. It amends the procedure for settling tax debts by transferring real estate into the public ownership of the state.
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The tax audit no longer has to have taken place within the last 6 months. It is enough for an audit to have taken place before the application is filed. If no tax audit was ever conducted, the application is rejected. The new rule also applies to applications still under review on November 3, 2026.
The core requirements remain in place:
- Individuals and legal entities may apply, including companies in insolvency. In that case, the application is filed by the judicial administrator or liquidator.
- Only debts that count as revenue to the state budget can be settled this way. Withholding taxes and customs duties are excluded.
- The property cannot be in litigation, subject to a restitution claim, leased, under concession, rented out as farmland, or contributed to a company’s share capital.
- A public institution must request in writing to take over the property. Without this request, the application is rejected.
- The property’s value is set by an appraisal report from an ANEVAR-authorized valuer. For companies, the lower of the appraised value and the revalued book value applies.
When the debts are settled: on the date of the official transfer report (proces-verbal) that moves the property into state ownership. This report is drawn up within 3 business days of approval by the ANAF committee.
The decision may later be annulled or revoked, for example if hidden encumbrances or litigation come to light. In that case, the debts are reinstated against the debtor. However, no interest or late-payment penalties accrue for the period between the transfer and the revocation.
Legal basis: ANAF Order No. 1,511/2026 amending Annex No. 1 to ANAF President’s Order No. 6,942/2024 (Official Gazette No. 920 of November 3, 2026).