The reason is that these individuals carry out economic activities, and the provisions of VAT, which are already due by these individuals, should be correlated to those from the income tax.


The current fiscal provisions stipulate that for the real estate sales, except for dwellings, holiday houses, those inherited or returned, VAT is due and therefore, as a person registers as VAT payer, the person is automatically considered as carrying a commercial activity.


By including the revenues for such real estate transactions to the independent activities category (PFA), the individual will also due social taxes for the value of revenues, up to five times average gross salary. (Source: