Any person who owns a building located in Romania owes an annual tax for that building, except in cases where the legislation provides otherwise.
In the event of acquiring a building during the year, the owner is required to submit a declaration to the local tax authority in whose territorial jurisdiction the building is located, within 30 days from the date of acquisition, and owes building tax starting from January 1st of the following year.
Declaring buildings for taxation purposes and registering them in the records of the local public administration authorities is a legal obligation of taxpayers who own these properties, even if they were constructed without a building permit.