ANCPI is unavailable ahead of the 9% VAT deadline. What buyers need to check
The extension is law: Law 161/2026, published in Monitorul Oficial no. 642 of 4 August 2026. It enters into force 3 days after publication, on Friday, 7 August 2026. Until then, the old rules still apply: anyone signing during these days pays 21% and can request the difference back. After 7 August and until 30 September, the 9% rate applies directly.
The extension has passed Parliament, but check publication before relying on it
- The extension is law: Law 161/2026, published in Monitorul Oficial no. 642 of 4 August 2026.
- It applies from Friday, 7 August 2026, 3 days after publication. The new completion deadline is 30 September 2026.
- Those who signed between 1 and 6 August paid 21% and can request the difference back from 1 October 2026.
- The extension concerns the completion deadline, not the eligibility conditions in Article III.
- The ANCPI incident does not itself change tax law.
- The preliminary contract and deposit do not by themselves guarantee the 9% rate.
For the technical situation and service restoration, follow the separate ANCPI status page.
- 31 July 2026 - the original statutory deadline for delivery of an eligible home at the transitional 9% rate, subsequently extended by a law adopted by Parliament (art. III, Legea 141/2025)
- 30 September 2026 - noul termen, adoptat definitiv de Parlament pe 29 iulie (287 pentru, 1 contra, 2 abțineri în Camera Deputaților) și publicat ca Legea 161/2026 în Monitorul Oficial nr. 642 din 4 august 2026 (Camera Deputaților, bill L450/2026)
- 120 m² - the home's maximum usable area, excluding household outbuildings (art. III, Legea 141/2025)
- 600,000 lei - the maximum value excluding VAT, including the land on which the home is built (art. III, Legea 141/2025)
- 10 working days - the validity of the land register extract for authentication (art. 35, Legea 7/1996)
- 72,000 lei - the maximum nominal difference between the 9% and 21% rates, calculated on the maximum eligible tax base (calcul: 600.000 lei x 12%)
The link between e-Terra and the 9% VAT deadline
ANCPI confirmed that its IT systems, including e-Terra, became inoperative from 14 July 2026 following a cyberattack. The institution stated that the technical and legal databases had not been affected, according to checks carried out up to its latest public update.
To authenticate the transfer of a right in rem over immovable property, the notary requests a land register extract for authentication. The extract is valid for 10 working days. Transactions without an existing valid extract that require a new one are directly affected by the unavailability of the ANCPI process.
In a statement dated 27 July 2026, the government explained that restoration is phased and that a firm restart time or date cannot yet be announced. Earlier estimates, including the one for 22 July, concerned technical migration stages, not e-Terra's actual return. Plan your file without relying on a particular date.
Cine mai poate beneficia de TVA de 9% până la 30 septembrie 2026
Article III of Law 141/2025 requires all conditions to be met together. Check each point with the notary:
- The buyer is an individual purchasing a single eligible home.
- The home has a maximum usable area of 120 m², excluding household outbuildings.
- The value, including the land, does not exceed 600,000 lei excluding VAT.
- The home is habitable as it stands at the time of delivery.
- The buyer has not purchased another home at a reduced VAT rate since 1 January 2023.
- The legal instrument concerning advance payment was concluded by 1 August 2025.
- For instruments concluded between 3 and 31 July 2025, the 20% deposit was paid in full by 31 July 2025.
- Livrarea și autentificarea transferului au loc până la 30 septembrie 2026 inclusiv (termenul prelungit prin Legea 161/2026).
The relief is not necessarily reserved for the “first home” ever owned. The rule concerns a single eligible purchase and no other purchase at a reduced VAT rate since 1 January 2023. The exact wording must be checked in the text of the law and the ANAF summary.
Does the ANCPI blockage automatically extend the deadline?
The process was completed in an extraordinary session over a few days. On 27 July, Senatul adopted the proposal with 126 votes in favour as the first chamber consulted. On 29 July, Camera Deputaților, the deciding chamber, adopted bill L450/2026 with 287 votes in favour, one against and two abstentions.
The law allows individuals who signed preliminary purchase contracts by 31 July 2025 to complete transactions at 9% VAT by 30 September 2026, subject to the other conditions (a home with a maximum usable area of 120 m² and a value of no more than 600,000 lei excluding VAT).
Interim Finance Minister Alexandru Nazare explained the purpose of the measure: “we have not created a new tax relief, but proposed extending the deadline by a reasonable period to complete transactions that were already eligible, so that Romanians affected by the ANCPI blockage do not face additional costs for reasons beyond their responsibility”.
Signing now? What happens during the interim period
Specifically, under the law: eligible buyers who purchased or purchase between 1 August 2026 and the law's entry into force, meaning up to and including 6 August, pay 21% VAT, but may request, from 1 October 2026, a refund of the difference down to the 9% rate through an ANAF procedure.
Procedura de restituire se stabilește prin ordin al președintelui ANAF, pe care legea îl cere în 30 de zile de la intrarea ei în vigoare; verifică pe anaf.ro că ordinul a fost publicat înainte să depui cererea. Restituirea se acordă pentru o singură locuință, iar dacă cineva a cumpărat mai multe locuințe eligibile în acest interval se ia în calcul cea pentru care TVA a devenit exigibilă prima. Cererile se depun de la 1 octombrie 2026.
Before deciding, ask the notary and developer, in writing: which rate applies on the signing date, how any later refund will be reflected in the contract and invoice, and who bears the difference if the refund is not obtained. Do not sign an addendum that transfers this entire risk to you without discussing it with a tax adviser.
What to do now if your transaction is affected
- Ask the notary for the file's status in writing.Ask whether there is an extract for authentication, when it expires, which documents are missing and which operation depends on e-Terra.
- Confirm eligibility for 9% VAT.Do not rely on the preliminary contract alone. Ask for all the conditions in Law 141/2025 to be checked.
- Ask the developer for a realistic delivery date.The home must be habitable as it stands. Ask for the status of formal acceptance and documentation in writing.
- Check the price and VAT clause.Clarify who bears any difference in the rate and what rights you have if the contractual deadline is not met.
- Keep all evidence.Save appointments, messages, documents and confirmations that the file was ready. These may matter contractually, but do not themselves extend the tax deadline.
- Do not improvise tax solutions.Do not pay extra, sign addenda or invoke force majeure without a review by the notary or lawyer.
How much the difference between 9% VAT and 21% VAT could be
The nominal difference between the rates is 12 percentage points. The indicative calculation is:
The examples are arithmetic calculations, not estimates of loss. Who ultimately bears the difference depends on the law applicable at delivery and the preliminary contract's price and VAT clauses.
What you can check while ANCPI services are unavailable
The cadastral blockage does not mean you must stop all checks. You can prepare the file and reduce other purchase risks:
Prepare the decision, not just the documents
Verifi can check the company, costs and risks in the area while cadastral processes are unavailable.
Sources and methodology
We have separated officially confirmed facts from proposals still in the parliamentary process. The article will be updated if a legislative change enters into force or ANCPI provides new confirmation.
- Camera Deputaților, final vote of 29 July 2026 on the extension to 30 September
- Senatul vote of 27 July 2026, first chamber consulted
- Guvernul României, progress on restoring e-Terra, 27 July 2026
- Law 141/2025, Article III, Portalul Legislativ
- ANAF, main changes to VAT rates
- Law 7/1996, land register extract for authentication
- ANCPI statement on the cyber incident
- Verified status of ANCPI services
Frequently asked questions
I signed between 1 and 6 August, before the law came into force. Do I lose the 9% rate?
You do not lose it permanently, but you pay the difference upfront. Eligible buyers who sign the final contract between 1 August 2026 and the law's entry into force pay 21% VAT and can request a refund of the difference down to the 9% rate from 1 October 2026, through an ANAF procedure. The procedure is to be established by an order of the ANAF president within 30 days of the law's entry into force, and the refund is granted for one home only, provided the conditions are met. In practice, you pay the difference out of pocket now and recover it later; for a home worth 600,000 lei excluding VAT, this means advancing 72,000 lei.
Has the deadline for 9% VAT been extended to 30 September?
Yes, it is law. Senatul voted on 27 July, Camera Deputaților gave final approval on 29 July with 287 votes in favour, the president promulgated it on 4 August, and the text appeared as Law 161/2026 in Monitorul Oficial no. 642 of 4 August 2026. The law enters into force 3 days after publication, on Friday, 7 August 2026. It benefits individuals who signed preliminary contracts by 31 July 2025, provided the other conditions are met.
Does the ANCPI blockage automatically extend the 9% VAT deadline?
Nu, incidentul nu modifică singur legea fiscală. Prelungirea a venit prin Legea 161/2026, votată de Parlament pe 29 iulie 2026 și publicată în Monitorul Oficial pe 4 august 2026, tocmai pentru ca cei afectați de blocajul ANCPI să nu piardă cota redusă. Noul termen, 30 septembrie 2026, se aplică din 7 august 2026.
What is the deadline for 9% VAT on homes?
Termenul inițial din articolul III al Legii 141/2025 a fost 31 iulie 2026. Prin Legea 161/2026, în vigoare din 7 august 2026, termenul de finalizare s-a prelungit la 30 septembrie 2026 pentru cei care au încheiat antecontracte până la 31 iulie 2025. Celelalte condiții de eligibilitate rămân neschimbate.
Is signing a preliminary contract enough?
No. The preliminary contract is only one condition. The home, buyer, deposit in the cases specified by law, delivery and authentication must meet all applicable conditions.
Can I keep 9% VAT if I pay the full price now?
Full payment in advance does not by itself preserve the rate. Advance payments are adjusted to the rate applicable at delivery. Do not pay additional sums without confirmation from the notary and a review of the contract.
What happens if the transfer takes place after 31 July 2026?
Prin Legea 161/2026, termenul de finalizare s-a prelungit la 30 septembrie 2026 pentru cei care au încheiat antecontracte până la 31 iulie 2025. Pentru transferurile din 1-6 august 2026 s-a aplicat 21%, cu drept de restituire a diferenței de la 1 octombrie 2026; din 7 august până la 30 septembrie 2026, cota de 9% se aplică direct. Pentru livrările de după 30 septembrie 2026, legea nu mai prevede cota de 9%. Tratamentul concret al tranzacției tale trebuie confirmat de notar și, dacă este necesar, de un consultant fiscal.
Who bears the VAT difference?
It depends on the rate applicable at delivery and the contractual clauses on price and VAT. Do not automatically assume the buyer bears the entire difference. Ask for a written interpretation of the contract.
Can I obtain the extract for authentication elsewhere?
The land register extract for authentication is requested by the notary through ANCPI's infrastructure. There is no parallel official route that replaces this process.
Which documents should I keep?
Keep the preliminary contract, proof of the deposit, correspondence with the developer and notary, appointments and any confirmation of blocked documents or operations.