A somație is the notice that starts enforcement (executare silită) of a debt owed to the Romanian state. It comes with a copy of the titlu executoriu — the enforceable title listing the unpaid tax, interest or fine — from ANAF, the national tax administration, or, for local taxes and unpaid fines, from the town hall's tax office. Both follow the Code of Fiscal Procedure (Law 207/2015).
The 15 days
- Pay within 15 days of receiving it, or tell the tax office within those 15 days that you want mediation — a meeting to clarify the debt and look at instalments, with papers on your finances (art. 230–230¹). Enforcement does not start while mediation is asked for.
- Otherwise enforcement goes on: a seizure of bank accounts (poprire) — the bank blocks the money from the moment it gets the order and pays it over within 3 working days; wages and pensions only within the civil-law limits; property can be seized and noted in the land book.
- Interest and a late-payment penalty are added for every day.
Challenging it
A contestație la executare goes to the court within 15 days of learning of the enforcement from the somație (art. 260–261), or the right is lost. It can attack the enforcement and, when the title is not a court judgment and no other procedure exists, the title itself — for example a debt never properly communicated to you. A tax decision (decizie de impunere) has its own contestație within 45 days of its communication. Enter the day you received the somație and the site counts the 15 days.
How it reaches you
By registered post to your fiscal address, by hand, or in SPV (Spațiul Privat Virtual), ANAF's online account, where it counts as delivered the day it is placed there. If the post fails, a notice at the tax office and on its website (anaf.ro for ANAF) makes it count as delivered 15 days later — easy to miss from abroad. A tax representative (împuternicit) you appointed receives it for you.
A court bailiff instead
A private court bailiff (executor judecătoresc) enforces judgments and other titles for creditors such as banks or landlords under the Code of Civil Procedure — also with a somație, and usually also 15 days to challenge it.
A lawyer for debt matters can check the title and file the contestație in time. A fine behind it: see a Romanian traffic fine.
Prepared by Legal Help Tool. Last updated . General information, not legal advice.
