In brief

  • The 6-month time limit for the tax inspection is gone. To settle debts owed to the National Agency for Fiscal Administration (ANAF) with a property, the debtor only needs to have had a tax inspection before the application, not necessarily within the last 6 months.
  • It also applies to pending files. Debt-for-asset settlement applications not yet decided on 3 November 2026 are assessed under the new rule, without affecting acts already performed.
  • Who is affected: taxpayers with debts administered by ANAF who offer immovable property to settle them, the debt-for-asset settlement committees within the tax authorities, and the public institutions that ask to take over the properties.
Act: Order of the President of the National Agency for Fiscal Administration no. 1.511/2026 amending Annex no. 1 to ANAF President’s Order no. 6.942/2024
Published: Official Gazette of Romania, Part I, no. 920 of 3 November 2026, page 13
In force from: 3 November 2026, the date of publication, under Art. 12(3) of Law no. 24/2000; the order does not set a later date

From 3 November 2026, taxpayers who want to pay their tax debts by handing a property over to the State are freed from a condition that was hard to meet: the tax inspection no longer has to have taken place within the 6 months before the application. ANAF President’s Order no. 1.511/2026, published in Official Gazette of Romania (Monitorul Oficial) no. 920 of 3 November 2026, amends the 2024 procedure for debt-for-asset settlement (darea în plată) and follows other recent changes in the collection of tax claims, such as the procedure through which ANAF claims a company’s debt from its director or from other persons.

Debt-for-asset settlement is governed by Art. 263 of the Tax Procedure Code: debts owed to the central tax authority, with certain exceptions, may be extinguished by transferring a property of the debtor into the public property of the State, provided that a public institution asks to take it over for administration. The detailed procedure is set out in Annex no. 1 to ANAF Order no. 6.942/2024.

The new order changes three points of this procedure, all concerning the tax inspection. The long title of the order also mentions ANAF Orders no. 63/2017 and no. 3.454/2016, but only because they are part of the title of Order no. 6.942/2024. Order no. 1.511/2026 does not amend them.

What it changes in practice

  • The technical secretariat checks something different. Under Art. 4(2) point 3, the question put to the tax inspection department becomes „whether the tax inspection was carried out before the application was filed”, with no 6-month limit.
  • The committee assesses the new condition. Under Art. 6(1)(a) point 12, the committee checks whether the inspection was carried out before the debt-for-asset settlement application was filed.
  • The ground for rejection is narrower. Under Art. 6(3)(e), the application is rejected only if no tax inspection was carried out before it was filed, and no longer if the inspection is older than 6 months.
  • Pending applications benefit. Art. II applies the new rule to applications not yet decided on the date of entry into force, while respecting procedural acts lawfully performed and without affecting legal effects already produced.

What has changed compared with the previous situation

The comparison was made against the text published in Official Gazette of Romania no. 1265 of 16 December 2024. The three amended points had not been changed in the meantime.

  • Art. 4(2) point 3. Before: the technical secretariat asked whether the tax inspection had been carried out „within the last 6 months before the application was filed”. Now: whether it was carried out „before the application was filed”.
  • Art. 6(1)(a) point 12. Before: the committee checked whether the inspection had been carried out „within the last 6 months before the application for debt-for-asset settlement of the property was filed”. Now: whether it was carried out „before the application for debt-for-asset settlement of the property was filed”.
  • Art. 6(3)(e). Before: the application was rejected if no tax inspection had been carried out within the last 6 months. Now: it is rejected only if no tax inspection was carried out before the application.
  • The forms stay the same. The templates in the annexes to Order no. 6.942/2024 already referred only to whether the inspection „was/was not carried out”, without any time limit, so they do not need to change.

Advantages and disadvantages

What it improves

  • The debtor no longer depends on the coincidence of ANAF having inspected them precisely in the 6 months before the application.
  • The procedure moves closer to Art. 263(6) of the Tax Procedure Code, whose only condition is that the inspection has been carried out.
  • Applications already before the committee are decided under the new rule, without being restarted.

What remains a problem

  • A debtor who has never had a tax inspection cannot use debt-for-asset settlement, and whether an inspection is started does not depend on them.
  • Any old inspection, even on a different tax and for distant years, now satisfies the condition.
  • Applications already rejected because of the 6-month limit are not reopened automatically.

Practical advice

  1. If you have a debt-for-asset settlement application pending, check whether the only problem was the age of the inspection: from 3 November 2026 it no longer matters.
  2. If your application was rejected only because the inspection was older than 6 months, you can file a new one: Art. 263(1) of the Tax Procedure Code allows debt-for-asset settlement „at any time”.
  3. Before applying, find out from the tax authority whether and when you had a tax inspection; without one, the application is rejected.
  4. Make sure a public institution has asked to take over the property for administration; without that request, the committee does not assess the application.
  5. The property must be free of litigation, of restitution claims and of lease, concession or agricultural lease contracts, otherwise the application is rejected on other grounds.

Frequently asked questions

What is debt-for-asset settlement of a property with ANAF?
The extinguishment of tax debts by transferring a property of the debtor into the public property of the State, at the debtor’s request and with the agreement of the tax creditor, under Art. 263 of the Tax Procedure Code.
Do I still need to have had a tax inspection?
Yes. The inspection must have been carried out before the application was filed, but it no longer matters whether it took place within the last 6 months.
Does the new rule also apply to an application I have already filed?
Yes, if the application had not been decided by 3 November 2026. Procedural acts already performed remain valid.
Does the order also amend ANAF Orders no. 63/2017 and no. 3.454/2016?
No. They appear in the title only because they are part of the title of Order no. 6.942/2024. Order no. 1.511/2026 amends only Annex no. 1 to that order.
When does it apply from?
From 3 November 2026, the date of publication in Official Gazette of Romania no. 920.

Editorial analysis

The order is clear and correctly drafted: three text replacements, all consistent with one another, and the forms in the annexes need no further alignment. More important is what it corrects. Art. 263(6) of the Tax Procedure Code provides that the committee assesses the application „only if a tax inspection has been carried out at the taxpayer concerned”, with no time limit at all. The 6-month limit was added by Order no. 6.942/2024, so it was a condition the law does not impose. It applied for 687 days, from 16 December 2024 to 2 November 2026, while Art. 13(b) of Law no. 24/2000 prohibits an act issued on the basis of a law from going beyond the limits of that law.

The new text, however, keeps a timing condition: the inspection must have taken place „before the application was filed”. The Code does not say that either. Read together with Art. 121 of the Code, under which taxpayers are selected for inspection by the tax authority, following a risk analysis or at random, and cannot object to the selection, the rule means that a debtor who has never been inspected cannot obtain debt-for-asset settlement, and an inspection started after the application is filed does not help them, however long the committee’s assessment takes.

The opposite effect is just as real: any inspection, however old and on whatever tax, now satisfies the condition. The legal purpose of the requirement, that the debt extinguished with the property should be a verified one, is no longer guaranteed by the text.

What should be changed

  • The inspection should be allowed to take place after the application is filed, up to the committee’s decision. Debtors who have not been inspected would no longer be excluded for good, and the committee would decide on recently verified data.
  • The inspection should cover the obligations being extinguished through debt-for-asset settlement. The condition in the Code would regain its purpose, without an arbitrary 6-month limit.
  • Applications rejected solely because of the 6-month limit should be reopened ex officio. Debtors rejected on a condition the law did not provide for would not have to rebuild the entire file from scratch.
  • A deadline for the tax inspection department to reply to the technical secretariat. Art. 4(2) point 3 does not say how soon the information must arrive, and the file waits in the meantime.

Original text of the legal act

The text below is reproduced in Romanian, the official form of publication.

The full text, as published in the Official Gazette of Romania

Official Gazette of Romania no. 920 of 3 November 2026, page 13 16 pages PDF, 138 KB the act starts on page 13

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This article is for informational purposes only and does not constitute legal advice. For specific situations, consult a licensed attorney or tax advisor.