The sale of any building (land, house, apartment, commercial space, etc.), in Romania, is done only through a notary.
The necessary documents for the finalization of a sales contract are the following:
• identity cards parties (seller and buyer), marriage certificates (if applicable), representation mandate (if applicable);
• documents of ownership of the building that is the object of the transaction (as the case may be: contract of sale, contract of donation, minutes of surrender-receipt, proof of full payment of the price, final/irrevocable civil judgment/decision, title of property, certificate of inheritance, etc.);
• the cadastral documentation of the immovable property (the listing of the immovable property and the location plan, respectively the relief plan) and the conclusion of the inscription in the land book;
• the fiscal certificate on behalf of the owner, issued by the Administration of Local Taxes and Fees, stating that the owner is up to date with payments (there are no debts);
• the energy performance certificate, issued by a certified energy auditor;
• regarding the apartments, the certificate issued by the association of owners or tenants which shows the situation of debts towards the association (maintenance, expenses, repairs, joint expenses, etc.);
• the last invoice and receipt regarding the up-to-date payment of the utilities related to the building.
According to the Fiscal Code, the properties whose * trading value is less than or equal to 450,000 lei, are exempt from the payment of sales tax.
In the case of properties that exceed this value, the sales tax is calculated as 3% of (* the trading value – 450,000 lei).
* if the value in the notary grid corresponding to the property is greater than the set value of the sale, the calculations will be related to the value in the notary grid