A landmark provision hidden within Article 51 of a new omnibus bill submitted to Parliament offers thousands of property owners a rare second chance to correct errors and omissions in their E9 property declarations for the period 2014–2026 — without facing retroactive ENFIA property tax charges, interest, or fines.
The regulation effectively gives taxpayers a second opportunity to accurately reflect the true status of their real estate holdings — even in cases where corrections reveal that less ENFIA was paid in previous years than was actually owed based on the real property data. Under normal circumstances, such changes would trigger additional charges for the relevant tax years, along with interest and penalties. Under the new provision, however, those retroactive financial burdens will not be imposed.
MIDA: The new property registry platform opens the door to E9 corrections
This new opportunity is directly linked to the launch of the Property Ownership and Management Registry (MIDA), which, according to the latest schedule, is expected to go live in December. The new platform will consolidate data relating to property identification, surface area, property rights, and usage type.
What property owners need to check and correct
Taxpayers will be required to:
- Review and verify the accuracy of the information displayed on the MIDA platform.
- Declare the use of each property — whether it is owner-occupied, rented out, or provided free of charge.
- Proceed with any necessary corrections if discrepancies are found between the actual property details and those shown in the registry.
No retroactive ENFIA for errors in square footage and property rights
For example, if a property is listed on the E9 form with a smaller surface area than its actual size, or if its property rights — such as full ownership, usufruct, or bare ownership — have been incorrectly recorded, the owner will be able to correct the details without incurring additional ENFIA charges for prior years, interest, or penalties.
This intervention is particularly significant for those who have declared incorrect square footage, surface areas, property rights, or other details, resulting in a lower taxable property value than the actual one. Property owners will have four months from the date the new Registry becomes fully operational to submit initial or amended declarations with the correct property information. This deadline may be extended by ministerial decision from the Ministry of National Economy and Finance, following a recommendation from the Governor of the Independent Authority for Public Revenue (AADE).
As clarified in the explanatory report, the exemption applies specifically to debit declarations — that is, those resulting in additional tax being owed. Conversely, declarations that lead to a reduction in ENFIA or a tax refund remain subject to the general provisions of tax legislation. This means that property owners who have overpaid ENFIA due to errors in their E9 declarations do not automatically gain the right to a refund for all previous years. In such cases, standard statute of limitations rules and the prescribed tax refund procedures continue to apply.
