Tasiana Timofticiuc, attorney-at-law
Eva-Cara Costache, attorney-at-law
1. Introduction
Law No. 141/2026 was adopted in the context of the need to accelerate the implementation and settlement of public investments in the construction sector, particularly in light of the deadlines applicable to the National Recovery and Resilience Plan (PNRR).
To this end, the Law introduces a special, temporary regime derogating from the general construction acceptance framework, allowing for the acceptance of essential works and the suspension of acceptance in respect of unfinished ancillary works, subject to the conditions set out by law.
The new mechanism does not, however, remove the general rule of a single acceptance procedure following the completion of all works, nor is its use mandatory. Rather, it provides an alternative that may be used where the statutory conditions are met.
The acceptance of essential works also produces significant legal effects, including with respect to payment and settlement of the works, commissioning and use of the construction, as well as contractual guarantees.
2. Scope of application
The introduction of temporary measures derogating from the general construction acceptance regime requires, on the one hand, the scope of investments to which the special acceptance regime applies to be defined, as well as the regime applicable to investments under construction or already undergoing acceptance procedures when Law No. 141/2026 entered into force and, on the other hand, clarification of the period during which the measures introduced by the Law may be applied.
2.1. Types of investments subject to the special acceptance regime under Law No. 141/2026
Law No. 141/2026 defines the scope of the special acceptance regime by reference to several criteria, namely the source of financing, on the one hand, and the type of investment and the purpose of acceptance in relation to the settlement and use of public funds, on the other. These criteria must be considered together in determining whether a particular investment may benefit from the special regime provided by the Law.
2.1.1. Scope of the Law by reference to the source of investment financing
Article 2(1) of the Law provides that the Law applies to public investments financed from: (a) European funds, (b) the National Recovery and Resilience Plan (PNRR), (c) the state budget, (d) local budgets, and (e) other legally established sources.
Accordingly, the special acceptance regime may apply to public investments financed from European funds (including PNRR funds), the national budget or local budgets.
With respect to investments not financed through the PNRR, several clarifications are required in light of certain provisions contained in the transitional and final provisions of the Law.
Article 18(1), first sentence, provides that the relevant ministries implementing funding programmes for public investments financed from the state budget or from other legally established sources, other than the PNRR, may prepare and approve technical implementation instructions within a maximum of 90 days from the entry into force of the Law:
“For the purpose of ensuring the uniform application of this Law, the relevant ministries implementing funding programmes for public investments financed from the state budget or from other legally established sources, other than the PNRR, may prepare and approve technical implementation instructions within a maximum of 90 days from the date of entry into force of this Law.”
The provision further states that:
“In the absence of technical instructions, the provisions of this Law shall not apply to investment objectives financed pursuant to Article 2(1)(a) and (c)–(e).”
It follows that, in the absence of technical implementation instructions, the special acceptance regime provided by Law No. 141/2026 will not apply to investments other than those financed from the PNRR, given the reference to investments “financed pursuant to Article 2(1)(a) and (c)–(e)”, i.e. all sources of financing listed in Article 2(1) of the Law, except point (b) – the PNRR.[1]
Also in relation to Article 18(1) of the Law, it should be noted that, based on the wording of the provision, the preparation and approval of technical implementation instructions is a discretionary power of the relevant ministries (“the relevant ministries (…) may prepare and approve technical implementation instructions”).
These aspects were raised during the legislative adoption process. In this respect, the Legislative Council, in its opinion, emphasised that provisions intended to establish rules for the implementation of the Law should be mandatory, clear and formulated as simply and directly as possible in order to avoid interpretation difficulties. The Legislative Council further noted that leaving the preparation and adoption of such instructions to the discretion of the relevant ministries could, in their absence, result in the application of the legislation being effectively limited to investments financed through the PNRR.[2]
Moreover, in the same opinion, the Legislative Council noted that:
“(…) if the preparation of the legislative proposal is justified by certain provisions of the PNRR, as appears to result from the wording of the explanatory memorandum, there is no justification for extending the application of the proposed rules to public investments financed from other sources, namely those referred to in Article 2(1)(a) and (c)–(e).”[3]
Accordingly, Law No. 141/2026 provides for direct application to projects financed through the PNRR, whereas for projects financed from sources other than the PNRR, application of the special acceptance regime is conditional upon the preparation and adoption of technical implementation instructions within 90 days from the entry into force of the Law. In their absence, acceptance of such investments will be carried out under the general regime provided by the Acceptance Regulation approved by Government Decision No. 273/1994.
2.1.2. Scope of the Law by reference to the type of investment
Article 2(2) of the Law[4] identifies the types of investments to which the special acceptance regime applies through a non-exhaustive list of certain categories of works (“energy renovation works and/or integrated renovation works for buildings” and “construction works for new buildings”), followed by a general criterion allowing other types of investments to fall within the scope of the Law – namely, where acceptance of the works is required for the settlement and use of public funds (“other public investments for which acceptance of the works is required for the settlement and use of public funds”).
A first delimitation of the investments to which the special acceptance regime may apply follows from Article 2(2)(a) and (b) of the Law, which covers both renovation works relating to existing buildings and the construction of new buildings.
With respect to projects referred to in Article 2(2)(c) of the Law (“other public investments for which acceptance of the works is required for the settlement and use of public funds”), their identification is to be made by reference to the specific financing rules applicable to each funding programme.
Law No. 141/2026 expressly excludes from the special acceptance regime national-interest transport infrastructure projects in the road, railway, air and naval sectors, as well as metro infrastructure projects managed by Metrorex, pursuant to Article 16 of the Law.
However, for national-interest railway infrastructure projects, Law No. 141/2026 introduces the possibility of carrying out acceptance in stages, by execution phase corresponding to the relevant work specialisms, for lots, sections or sectors of works included in the building permit. Article 17 expressly provides that acceptance by execution phases does not constitute acceptance upon completion of the works.
2.2. Duration of application of the special acceptance regime under Law No. 141/2026
Law No. 141/2026, as expressly stated at the outset, “introduces temporary measures derogating from the general regime applicable to construction acceptance, with the aim of facilitating acceptance upon completion of works, certification of expenditure and accelerating the implementation of public investments in the construction sector”.
However, the Law does not establish the period during which the special acceptance regime is to apply, nor does it provide for an expiry date, as required by the rules of legislative drafting set out in Law No. 24/2000.[5]
This issue was expressly raised during the legislative adoption process by the Legislative Council, whose opinion drew attention to the fact that the draft law did not specify the duration of application of the measures, thereby affecting the clarity, precision and predictability of the legislation.[6]
In this context, it is relevant to note that, if the technical implementation instructions provided for by the Law are not adopted, the provisions of Law No. 141/2026 will not apply to investments financed from sources other than the PNRR.
2.3. Projects under construction or undergoing acceptance procedures when Law No. 141/2026 entered into force
Article 2(3) of the Law establishes that the general rule remains acceptance as a single procedure following the full completion of all works. Accordingly, where all works forming part of the investment have been fully completed, acceptance shall be carried out under the general regime, and application of the special acceptance regime is not mandatory.
For public investments under construction or undergoing acceptance procedures when the Law entered into force, Article 18(3) provides for the possibility of applying a transitional implementation regime consisting of the phased adaptation of technical documentation and acceptance procedures, without affecting the validity of ongoing contracts.
3. Acceptance mechanism provided by Law No. 141/2026
The special acceptance mechanism introduced by Law No. 141/2026 involves a “splitting” of the single nature of acceptance upon completion of the works, by accepting the essential works and suspending acceptance in respect of unfinished ancillary works.
Article 3(c) of Law No. 141/2026 defines the suspension of acceptance in respect of ancillary works as:
“the mechanism whereby the acceptance committee approves acceptance of the completed works and suspends exclusively the acceptance of certain unfinished ancillary works, separately identified in the acceptance documentation.”
Article 11(2) of the Law expressly provides that the special acceptance mechanism allows ancillary works that have already been completed to be accepted together with the essential works, with the suspension applying only to the ancillary works that remain outstanding.
3.1. Delimitation of essential and ancillary works. The Technical Classification Note
Law No. 141/2026 defines essential works as:
“all works ensuring compliance with the fundamental quality requirements applicable to construction, enabling the construction to be used for its approved purpose, complying with the building permit, urban planning documentation, technical design and applicable technical regulations, and enabling the achievement of the main technical and economic indicators of the investment.”
Ancillary works are also defined by the Law as:
“works that do not affect compliance with the fundamental quality requirements applicable to construction, the functionality of the construction or its use for its approved purpose, and which may be completed after acceptance of the essential works.”
It follows from the definitions provided by Law No. 141/2026 that essential works are those ensuring compliance with the fundamental quality requirements applicable to construction, whereas ancillary works do not affect compliance with such requirements.
Pursuant to Law No. 10/1995 on quality in construction, the fundamental quality requirements applicable to construction concern: (a) mechanical resistance and stability, (b) fire safety, (c) hygiene, health and the environment, (d) safety and accessibility in use, (e) protection against noise, (f) energy economy and thermal insulation, and (g) sustainable use of natural resources.[7]
Essential works are also those enabling the construction to be used for its approved purpose, whereas ancillary works do not affect such use.
According to the Explanatory Memorandum to Law No. 141/2026, ancillary works represent a secondary category of works with no impact on the functionality or safety of the construction. The same document states that:
“no work affecting the resistance and stability of the construction, fire safety, hygiene, health, environmental protection, safety in use or energy efficiency may be classified as ancillary works.”[8]
The classification of the works is carried out before the acceptance of the essential works is convened, by means of a technical document referred to as the Technical Classification Note, prepared under the responsibility of the beneficiary, with the participation of the general designer, specialist designers, certified project verifiers, contractor and site manager.
Article 4(3) of Law No. 141/2026 provides that the Technical Classification Note must include, at a minimum: (a) identification of the essential and ancillary works, (b) justification for the classification, (c) description of the physical progress of the works, (d) separate identification, in physical and monetary terms, of the unfinished ancillary works, (e) estimated deadlines for completion of the ancillary works and permanent electrical connections, and (f) technical interim measures adopted, where applicable.
Pursuant to Article 4(4) of the Law, the Technical Classification Note constitutes a technical reference document for organising acceptance under the special regime and determining its legal effects.
Law No. 141/2026 establishes a 5% threshold for unfinished ancillary works. However, the legislation is not entirely consistent as regards the basis for calculating this threshold – the contract value (Article 4(3)(d) of the Law) versus the investment value (Article 8(2)(d) of the Law).
Classifying works in breach of the applicable 5% threshold for unfinished ancillary works constitutes an administrative offence, sanctioned under Article 15 of the Law.
Law No. 141/2026 establishes differentiated liability for the parties involved in the classification of the works, according to their respective roles, as follows: (a) the general designer is liable for the technical solution and overall classification of the works, (b) specialist designers are liable for the classification of works falling within the relevant specialisms, (c) certified project verifiers are liable for the technical and legal compliance of the classification, (d) the contractor is liable for ensuring that the classification corresponds to the actual site conditions, (e) the site manager is liable for monitoring execution and reporting discrepancies, and (f) the beneficiary is liable for approving the classification and ensuring its consistency with the objectives of the investment and the sources of financing.
Pursuant to Article 6(2) of the Law, signing or endorsing documentation that does not reflect the actual state of execution or that improperly certifies the classification of the works gives rise, as applicable, to disciplinary, administrative, civil or criminal liability under the law.
3.2. Conditions for using the special acceptance mechanism
Pursuant to Article 2(3) of Law No. 141/2026, the special acceptance mechanism is exceptional in nature and may be used only under the conditions provided by law.
Article 5 provides that the special acceptance mechanism may be used only in duly justified circumstances demonstrating, cumulatively:
- the objective impossibility of completing all works within the applicable deadline;
- that the unfinished ancillary works do not affect the use of the construction for its approved purpose;
- compliance with urban planning requirements and the fundamental quality requirements applicable to construction;
- the existence of measures necessary for completing the ancillary works within a specified period.
The justification required by Article 5 must address the following aspects: (a) technical considerations, (b) economic considerations, (c) phasing of execution, (d) availability of technical and utility infrastructure, (e) deadlines for completing permanent electrical connections, and (f) applicable financing conditions.
Furthermore, Article 7(4) provides that:
“Suspension of acceptance in respect of ancillary works may be ordered only to the extent that the remaining works:
a) do not affect the fundamental quality requirements applicable to construction;
b) do not generate risks relating to safety, health, fire safety or the operation of the construction;
c) are separately identified from a technical, physical and monetary perspective.”
Finally, the Law expressly provides that the special acceptance mechanism may not be used to circumvent obligations relating to construction quality, fire safety, the authorisation of construction works or the financing conditions applicable to the investment.
4. Acceptance of essential works. The acceptance committee
Under the conditions provided by law, the acceptance committee may decide to apply the suspension mechanism and approve acceptance of the completed works, while suspending acceptance exclusively in respect of the unfinished ancillary works until their completion.
4.1. Composition of the acceptance committee
Pursuant to Article 7(7) of Law No. 141/2026, the acceptance committee for essential works must include:
- the chairperson of the committee, appointed by the investor;
- a representative appointed by the public administration authority that issued the building permit;
- 1–3 specialists in the field of the works subject to acceptance, appointed by the investor. These specialists must not have been involved in the design or execution of the project.
Depending on the type of construction, the acceptance committee is supplemented by:
- a representative appointed by the county inspectorate for emergency situations, or the Bucharest-Ilfov Inspectorate for Emergency Situations, as applicable, for the categories of construction covered by Law No. 307/2006 on fire protection;
- a representative appointed by the county directorate for culture, or the Directorate for Culture of the Municipality of Bucharest, as applicable, for constructions included on the list of historic monuments;
- a representative appointed by the principal authorising officer, who does not have and does not assume the capacity of investor, for constructions classified under the law as Category A (exceptional) or Category B (special), financed in whole or in part from public funds and whose technical and economic documentation is approved by the Government.
The secretary of the committee is the authorised site manager, acting as the investor’s representative.
Representatives of the contractor and the designer are required to participate in the acceptance procedure as invitees, without being members of the committee.
Pursuant to Article 6(6) of the Law, representatives of the State Inspectorate for Construction (ISC) participate exclusively in the acceptance procedure organised after completion of all works, in accordance with the law.
4.2. Decision of the acceptance committee
The committee shall approve acceptance of the completed works and suspend acceptance in respect of unfinished ancillary works where all of the conditions set out in Article 8 of the Law are cumulatively met:
- the essential works relating to the investment objective have been fully completed as of the date on which the acceptance procedure is convened;
- the completed works comply with the building permit, urban planning documentation, technical design, execution details and applicable technical regulations;
- the fundamental quality requirements applicable to construction are complied with;
- the unfinished ancillary works do not affect the functionality of the construction and do not prevent its use for its approved purpose, where commissioning is requested;
- the unfinished ancillary works are separately identified, from a technical, physical and monetary perspective, in the acceptance documentation and the annex to the acceptance report and do not exceed 5% of the investment value;
- unfinished permanent electrical connection works are separately identified, together with the status of the relevant administrative and contractual procedures;
- evidence exists that steps have been taken to carry out the electrical connections;
- firm deadlines have been established for completion of the ancillary works and, where applicable, the permanent electrical connections.
With respect to electrical connections, Law No. 141/2026 allows acceptance even in the absence of a permanent connection to the public electricity network, provided that all of the following conditions are met:
- a temporary or alternative electricity supply solution is available;
- the absence of the permanent connection is not attributable to the beneficiary or the contractor;
- the beneficiary provides evidence that the necessary steps have been taken to establish the permanent connection;
- the fundamental quality requirements applicable to construction, fire safety requirements and the requirements for use of the construction for its approved purpose are complied with.
The status of the connection procedures, the electricity supply solution used and the estimated deadline for establishing the permanent connection are separately recorded in the acceptance documentation and the acceptance report.
For constructions subject to fire safety approval or authorisation requirements, acceptance with the right to use the construction may be granted only if all fire safety measures and installations have been completed and are operational in accordance with the applicable technical regulations.
In all cases, the beneficiary is required to take all necessary steps to establish the permanent connection as soon as possible following acceptance.
With respect to the deadline for completion of the works, Article 8(3) provides that the deadline for completion of the ancillary works and, where applicable, the permanent electrical connections may not exceed 120 days from the signing of the acceptance report.
The completion deadline may be extended only exceptionally, in objectively justified circumstances referred to in Article 8(3), namely delays caused by utility operators or other causes beyond the control and technical and economic capacity of the beneficiary and contractor.
Pursuant to Article 7(10), the acceptance committee’s decision concerning the essential works is taken by a majority of the members referred to in paragraph 7(a)–(f).
The outcome of the acceptance procedure is recorded in an acceptance report, which must separately identify:
- the works completed and accepted;
- the ancillary works for which acceptance is suspended;
- the deadline established for completion of the suspended works;
- the value of the accepted works and the value of the works remaining to be completed;
- the parties’ obligations concerning completion of the ancillary works and the permanent electrical connections;
- the measures and deadlines established by the acceptance committee for remedying any observations.
4.3. Effects of acceptance of the essential works
Acceptance of the essential works produces a number of significant legal effects, including with respect to the use of the construction, payment and settlement of the accepted works, and contractual guarantees.
In particular, acceptance of the essential works allows for:
- commissioning and use of the construction;
- payment and settlement of the accepted works;
- release of the performance security in proportion to the value of the accepted works;
- commencement of the warranty period for the accepted works;
- reconciliation of taxes and payment of the statutory contributions due.
With respect to commissioning and use of the construction, Law No. 141/2026 maintains as a general rule the acceptance of a construction that can be used, while also allowing, under certain conditions, acceptance before the construction can be commissioned and used.
In such cases, where the completed works allow the physical and financial status of the investment to be established and settlements to be made, the acceptance committee may approve acceptance solely for the purpose of certifying and settling the completed works.
The acceptance report will produce effects strictly in relation to: (a) certification of the physical and financial status of the completed works, (b) payment and settlement of the completed works, (c) commencement of the warranty period for the works accepted, (d) reconciliation of taxes relating to the authorisation of construction works, and (e) calculation, declaration and payment of the statutory contributions due to the State Inspectorate for Construction (ISC) in respect of the value of the accepted works.
With respect to the release of the performance security, the portion remaining after acceptance of the essential works remains unavailable until acceptance of the ancillary works and completion of the final financial and tax reconciliation.
The remaining performance security serves to secure the performance of obligations relating to completion of the ancillary works, remedying any non-conformities, connections to technical and utility infrastructure, as well as outstanding financial and tax obligations relating to the investment.
Also relevant to the legal effects of acceptance of the essential works are the provisions of Article 11(6), which provide that, before all works – essential and ancillary – have been completed, certificates of construction completion may not be issued and the construction may not be registered in the Land Registry.
5. Legal regime applicable to ancillary works. Acceptance of ancillary works and lifting of the suspension
The ancillary works must be completed within the deadline established in the acceptance report, which may not exceed 120 days from the date of acceptance of the essential works, except in objectively justified circumstances caused by delays attributable to utility operators or other causes beyond the control of the beneficiary and contractor.
Failure to complete the ancillary works within the applicable deadline triggers the sanctions provided under Article 15 of the Law. Paragraph 3 provides that failure to complete the ancillary works within the established deadline constitutes an administrative offence punishable by a fine ranging from 0.5% to 2% of the value of the unfinished ancillary works established in the Technical Classification Note.
Once the ancillary works for which acceptance was suspended have been completed, the contractor notifies the beneficiary of their completion, and the beneficiary is required to convene the acceptance committee and notify the State Inspectorate for Construction (ISC) of the completion of all construction works, in accordance with the law.
Pursuant to Article 12(2), the acceptance committee verifies:
- completion of the ancillary works in accordance with the approved technical documentation;
- implementation of the measures and observations set out in the initial acceptance report;
- the physical and financial conformity of the completed works with the relevant statements of work and supporting financial documentation.
Following its verification, the acceptance committee shall lift the suspension of acceptance by means of a supplementary report approving acceptance of the ancillary works and may establish, where appropriate, additional measures and remedial deadlines.
Pursuant to Article 12(4), the acceptance upon completion of the works report, as supplemented following acceptance of the ancillary works, produces legal effects in relation to:
- full completion of the acceptance procedure for the investment objective;
- updating of the final accepted value of the investment;
- final financial, tax and budgetary reconciliation;
- corresponding release of the performance security.
Pursuant to Article 12(5), acceptance of the ancillary works may not modify or affect the legal effects already produced by acceptance of the essential works, except where serious non-conformities are identified which affect the fundamental quality requirements applicable to construction.
6. Conclusions
From a practical perspective, Law No. 141/2026 introduces an acceptance mechanism that may facilitate the settlement and use of public investments before all works have been completed, without removing the general regime of single acceptance.
The effectiveness of this mechanism may, however, be affected by certain legislative drafting choices and formulations contained in the Law, which may give rise to difficulties of interpretation and practical application.
[1] Article 2(1) of Law No. 141/2026: “The provisions of this Law shall apply to public investments financed from:
(a) European funds;
(b) the National Recovery and Resilience Plan, hereinafter referred to as the PNRR;
(c) the state budget;
(d) local budgets;
(e) other legally established sources.”
[2] Opinion of the Legislative Council on the legislative proposal concerning the application of measures to accelerate the implementation of public investments in the construction sector, p. 4.
[3] Opinion of the Legislative Council on the legislative proposal concerning the application of measures to accelerate the implementation of public investments in the construction sector, p. 2.
[4] Article 2(2) of Law No. 141/2026: “This Law shall apply, without limitation, to:
(a) energy renovation works and/or integrated renovation works for buildings;
(b) construction works for new buildings;
(c) other public investments for which acceptance of the works is required for the settlement and use of public funds.”
[5] Article 55(3) of Law No. 24/2000: “For legislation of a temporary nature, the period of application or the date on which it ceases to apply shall also be specified.”
[6] Opinion of the Legislative Council on the legislative proposal concerning the application of measures to accelerate the implementation of public investments in the construction sector, p. 3.
[7] Article 5(1) of Law No. 10/1995: “In order to ensure quality construction, the following fundamental requirements applicable to construction must be complied with and maintained throughout the entire existence of the construction:
(a) mechanical resistance and stability;
(b) fire safety;
(c) hygiene, health and the environment;
(d) safety and accessibility in use;
(e) protection against noise;
(f) energy economy and thermal insulation;
(g) sustainable use of natural resources.”
[8] Explanatory Memorandum to the legislative proposal concerning the application of measures to accelerate the implementation of public investments in the construction sector, p. 2.