AADE: Application Open for Corrections to Form E9

The application by the Independent Authority for Public Revenue (AADE) for form E9 is open again, allowing taxpayers to correct any errors found in their previous declaration. This will lead to a new tax clearance with accurate information, resulting in a potentially lighter bill. The earlier initial or amended declarations for the year 2025 are submitted to AADE, the sooner the new clearance will arrive, enabling payment of the ENFIA property tax in up to 12 installments, starting with the first installment due by March 31. Many mistakes can occur regarding immovable properties, leading to financial burdens for owners. Review your ENFIA account and check each code on form E9 if you believe the clearance is inflated. Common errors include real rights (full or bare ownership, usufruct), incomplete constructions, and agricultural plots with structures. The law stipulates that if a building exists within an agricultural plot used as a residence, the property tax quintuples. If the structure is not residential but agricultural or commercial, the tax is calculated normally. Errors also appear in shared ownership percentages, auxiliary spaces, semi-basements, and vacant incomplete buildings eligible for a 60% ENFIA discount. To correct property records, taxpayers must follow ten steps starting with creating an E9 declaration for necessary amendments and concluding with final submission. This year’s property tax can be paid in full without discounts, in 12 interest-free monthly installments with the first due by end of March and the last by February 2026, or alternatively in 24 regular monthly installments by incorporating the debt into permanent regulation.