Traps and discounts that companies forget

The Romanian entrepreneurs risk to pay more than they should be in the state if they omit from the fiscal statements certain types of constructions from the patrimony of their companies, they warn the specialists. The fences, the fences, the concrete platforms or the loading/unloading ramps enter the construction tax – known as the « pillar tax » – and should not be omitted from the calculation of the tax obligations.

According to a statement sent by the Tax & Training company, the National Agency for Fiscal Administration (ANAF) recently clarified how the 10% bonic is granted for the full payment of the tax until May 25. Taxpayers can register the bonus directly in the tax return and pay 90% of the amount due.

« The first reaction of the companies could be that this tax is not applied to them. My advice is to carefully check the register of fixed assets at the end of last year, to class 1 ‘constructions’, and to make cross-check and with the evaluation reports on the basis of which the basis for calculating the tax on buildings has been established, to identify all the construction » fiscal and founder of tax & training.

It mentions that many of these constructions were not included in the basis of calculating the tax on buildings, but fall under the construction tax, among them « fences and fences, concrete platforms, loading / unloading ramps ».

Who and how much they have to pay

The tax is calculated by applying a share of 0.5% on the net accounting value of the constructions for which no tax on buildings is due – that is, the accounting value decreased with the accumulated depreciation. In the case of constructions used on the basis of contracts for administration, concession, rent or use for free on public or private goods of the state or of the local authorities, the quota is reduced to 0.25%.

« If these constructions were received and registered in the accounting at the end of last year as constructions, for these, construction tax is due in 2025. A portion would be if the owner has increased the basis for calculating the buildings with these arrangements (…) It must be said that, being 2 different taxpayers (…) Nadia Oanea.

The consultant draws attention to the situations in which the tenants carried out works of arrangement on some rented spaces. If these works have been registered as fixed assets in the tenant’s accounting, they enter into the basis of calculation of the construction tax.

Terms and exceptions

The tax must be paid in two equal installments: until June 30 and October 31, 2025. For taxpayers who have a different fiscal year of the calendar year, the terms are the end of the sixth and tenth month of the fiscal year.

The introduction of this tax was established by GEO 156/2024 – also known as the Ordinance « Trenuleț », and was subsequently modified by GEO 121/2025, following the consultations with the business environment. One of the important changes aims to exclude from the scope of the tax of constructions located outside the territory of Romania, including in the territorial sea, an essential measure for industries such as Oil & Gas or maritime transport.

The most affected industries

Among the most exposed areas for this type of taxation are agriculture, telecommunications and energy sector. They frequently use types of constructions that, although they do not qualify as buildings in a fiscal sense, enter the field of construction tax.

Against the background of these clarifications and legislative changes, fiscal consultants recommend to companies a careful check of the accounting heritage situation to avoid unpleasant surprises in relation to the Treasury.