The buyer pays the notary's fee, plus 21% VAT, and land registration in the land register: 0.15% of the value for individuals. The seller pays the transfer tax: 1% if they owned the property for over 3 years, 3% under 3 years. The law only sets the transfer tax, so Vianto Properties recommends you include the cost division in the preliminary sale agreement.
The question comes up in every transaction: who pays the notary – the buyer or the seller? The law only sets the transfer tax on the seller; the rest is divided by custom and by what the parties agree. Here's the practical rule used in almost all transactions in Romania.
Standard cost division
- The buyer pays: the notary's fee (plus 21% VAT) and the land registration fee in the Land Register (0.15% of the value for individuals, 0.5% for companies).
- The seller pays: the transfer tax on property, under art. 111 of the Tax Code - 1% of the value if they owned the property for over 3 years, or 3% if they owned it for under 3 years - plus the land register extract for authentication.
This division is not entirely imposed by law: only the transfer tax is clearly set on the seller. The notary fee and registration can be negotiated differently, but in practice the standard proposal is as above, and any deviation is set explicitly before signing.
What it means in concrete terms
For a typical transaction, total costs (fee, tax, registration) are around 2–2.5% of the property value. The buyer's share is usually larger than the seller's for properties owned over 3 years, because the fee plus VAT exceed the 1% tax. You can see the exact division for your case, buyer versus seller, with the notary fee calculator.
Cases where the division changes
New apartment from developer
On the first sale from a developer, the transfer tax does not apply at all – the seller as a legal entity does not owe it. The buyer still pays their fee and registration.
Seller in a hurry or buyer's market
It happens that the seller agrees to cover part of the fee to unblock the transaction. Conversely, in markets with high demand, some sellers ask for net price in hand, effectively shifting all costs to the buyer. Both options are legal if explicitly agreed.
Property swap or donation
For other types of notarial acts (donations, partitions, swaps), the fee structure differs – discuss first with the notary or a real estate consultant.
Vianto's practical advice
Set the cost division in writing from the offer or preliminary agreement phase, so no discussions arise at signing. Also read the guide on preliminary agreements and rules on sale tax. If you're selling or buying in Sibiu, the Vianto Properties team will prepare a complete cost estimate for you before any signature.
Vianto Properties offers in Sibiu:
Frequently Asked Questions
Who pays the notary when selling an apartment?
As a rule, the buyer pays the notary's fee (plus 21% VAT) and the ANCPI registration fee, and the seller pays the transfer tax (1% for ownership over 3 years, 3% under 3 years). The parties may agree on a different division, set before signing.
Is this fee division mandatory by law?
Only the transfer tax is set by law on the seller (art. 111 Tax Code). The notary fee and registration are divided by agreement of the parties; custom is that they fall to the buyer.
Who pays the fees for a new apartment from a developer?
The buyer pays the notary fee and registration, as usual. The transfer tax does not apply to the first sale from a developer as a legal entity.
Before putting down a deposit, it's worth checking the land register extract, the price against comparable apartments and notary costs. See apartments for sale in Sibiu or write to us, and the Vianto Properties team will reply within 2 hours, during business hours.
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