top of page

Does Signing a Superficies Contract Trigger Secondary Office Reporting in Romania?

When Must You Report a “Secondary Office” for a Solar Project?

If your Romanian company just signed a superficies contract to build a photovoltaic plant on leased land, but plans to start construction only several years from now, must you report a secondary office (=ro. sediu secundar) now? The answer is more nuanced than you may think.



The Trigger: Article 85(4) of the Romanian Tax Procedure Code

A secondary office also includes a construction site, construction project, assembly or installation project, or supervision activities related to these, only if they last longer than 6 months.

This provision appears straightforward — but one phrase often creates confusion: "construction project".


Why the Contract Date Could Trigger Reporting

While many businesses assume that reporting becomes mandatory only after physical works begin, ANAF inspectors may take a different, more formal interpretation.

Here’s why an inspector may argue that you must declare the secondary office within 30 days of signing the superficies contract:

  1. The contract grants usage rights over the land — legally establishing a “fixed place of business.”

  2. The project clearly exceeds six months (PV plants typically span years).

  3. The law mentions "project", not just "construction site." This suggests the obligation can arise before physical work starts.

  4. Activities linked to the site may begin earlier, including permitting, planning, or site assessments.

In short, the moment your company obtains the right to build and intends to use the land for more than six months, the ANAF tax inspectors could view the secondary office as legally established, even in the absence of concrete or workers on site.


What Are the Risks of Not Declaring?

Failure to report a secondary office within 30 days is a tax offence under Romanian law, punishable by a fine.

Even if you have not hired workers or started construction, the ANAF tax inspectors may argue that you began the "project", which is sufficient under Article 85(4).


How to Stay Safe

  • If you’ve signed a superficies contract and the project will clearly last more than 6 months, consider declaring the secondary office now.

  • In case of doubt, request an official tax ruling or seek professional guidance.


Final Thoughts

Romania’s tax law may treat your future solar park as a taxable “place of business” long before the first excavator touches the ground. The inclusion of the term "construction project" expands the definition of a secondary office and exposes companies to unexpected fines if overlooked.

Being proactive — even in the planning phase — may save your company from later compliance headaches. Under Romania’s Law on Prevention, first-time non-compliance may lead to a warning and a grace period rather than an immediate fine — but it still requires prompt corrective action to avoid further penalties.


Actionables

  • Ensure your business complies with the latest tax obligations. Schedule a personalised consultation with Piroi Experts and prevent risks. Schedule here.

  • Stay ahead of business regulations with the new mobile app Piroi | my BUSINESS IN ROMANIA® - available now on the App Store and Google Play Store. Access tax updates and expert opinion in both written and audio (Podcast) format.

  • Discover essential rules for success in the book my BUSINESS IN ROMANIA® available in Apple Books, Google Play Books, Amazon.




bottom of page