Tranzacțiile imobiliare – informații accesibile care permit ANAF să verifice conformarea
Real estate transactions – accessible information that allows ANAF to verify compliance

Summary/Abstract: Notaries have the obligation, according to a provision recently introduced in the Fiscal Code, to declare every semester to the territorial tax authority all real estate transactions, even those below the taxable threshold of 450,000 RON, carried out by individuals from personal assets. In this way, the tax authorities will have the necessary tools to verify the transactions and requalify them in independent activities, where the situation requires it. This will result in higher taxes paid by the culprits, plus interest and late fees. Who are the main targets?

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