Tax clearance certificate also compulsory for buyers (OUG 7/2026)
Since 25 February 2026, the seller's tax clearance certificate is no longer enough for a property sale: the buyer must also prove they have no debts to the local budget. Here is what changed, how to obtain the certificate and the risks of signing without it.
- OUG 7/2026 (in force since 25 February 2026) requires a tax clearance certificate from the buyer as well as the seller when property is sold.
- Without a certificate (or electronic check) for both parties, the sale deed is void by operation of law and cannot be registered.
- The notary cannot authenticate the transaction if either party has debts to the local budget.
- The certificate is obtained from the local council (local taxes and duties), often online; it certifies the absence of debts to the local budget.
1. What OUG 7/2026 changes
Until early 2026, only the seller had to present a tax clearance certificate in a property sale, proving they had no debts to the local budget. OUG 7/2026 (published in Monitorul Oficial No. 146 of 25 February 2026) amended Article 159 of the Tax Procedure Code and extended the obligation to the buyer.
In practice, when ownership of a building or land is acquired, both parties must prove they have no debts to the local budget. The rule took effect on publication, with no transition period.
2. Who needs a tax clearance certificate now
Both seller and buyer. Each presents a valid tax clearance certificate or accepts an electronic check of outstanding tax obligations, an option available to both parties. The notary checks this before authentication.
3. How to obtain the tax clearance certificate
It is obtained from the local taxes and duties department of the council where you are domiciled (or own assets). Many councils issue it online through ghișeul.ro or their own platform. The certificate records debts as at its issue date, so it is best requested close to the transaction.
4. Risks of signing without it
A sale and purchase deed concluded without complying with this requirement is void by operation of law and cannot be entered in the land register. In other words, without the certificates (or electronic check) for both parties, the notary will not authenticate the deed, and any signature has no effect.
5. What to check as a buyer
The tax clearance certificate covers debts to the local budget. But before paying a deposit, check the rest too: who the actual owner is, what encumbrances affect the property (mortgage, prohibitions, litigation) and whether there are maintenance arrears. These appear in the land register extract.
- Check the seller - identity, legal status, risk indicators.
- Order a land register extract - owner, encumbrances, notices.
- Review everything with the pre-signing checklist.
Frequently asked questions
What is OUG 7/2026?
An emergency ordinance (published in Monitorul Oficial No. 146 of 25 February 2026) that amended the Tax Procedure Code. It introduced the requirement for the buyer, not just the seller, to present a tax clearance certificate when property is sold.
Does the buyer really need a tax clearance certificate now?
Yes. Since 25 February 2026, both seller and buyer must prove through a tax clearance certificate that they have no debts to the local budget. Presenting the certificate may be replaced by an electronic check of tax status, an option available to both parties.
What happens if I sign without a certificate?
A transfer deed concluded in breach of this requirement is void by operation of law and cannot be entered in the land register. The notary cannot authenticate the deed if either party has debts to the local budget.
How do I obtain the tax clearance certificate?
From the local taxes and duties department of the council where you are domiciled or own assets. Many councils also issue it online through ghișeul.ro or their own platform. It certifies that you have no debts to the local budget on the issue date.
Which debts count?
Obligations to the local budget: building and land tax, local duties and unpaid fines. Any arrears must be paid before the council issues a certificate confirming no debts.