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All lease agreements must be registered with the tax authorities

The National Tax Administration Agency (ANAF) has introduced a new procedure for the compulsory registration of lease agreements. This procedure was detailed in an order published in the Official Gazette, and is in force since January 1, 2023. Here are the key points of the updated procedure:

  1. To whom it applies:
    • This obligation applies to legal and natural persons who earn income from renting out their own property.
  2. Exemptions:
    • The obligation does not apply to those who earn income from renting or letting rooms in their homes for tourist purposes.
  3. Registration Deadline:
    • Rental contracts must be registered with ANAF within 30 days after their conclusion.
    • This registration requirement also applies if there are subsequent changes to the contract.
  4. Form Submission:
    • To register a rental contract, individuals must complete and submit Form 168.
    • The form should be submitted to the tax authority located in the individual’s tax domicile district.
  5. Documentation:
    • The application for registration must be completed in duplicate, with one copy retained by the taxpayer.
    • If a rented property has multiple owners, each owner must individually register the rental contract with ANAF.
    • The application must be accompanied by a true copy of the rental contract. The original copy must be certified with the words “true copy” and the taxpayer’s signature.
  6. Submission Methods:
    • The application for registration can be submitted in the following ways:
      • Online, in electronic format.
      • In person, at the Tax Office’s registry.
      • By post, with confirmation of receipt, in printed format.
    • The date of registration of the rental contract is considered to be the date of registration of the application at ANAF’s registry, the date of post, or the date of registration of the online application.
  7. Internal Processing:
    • ANAF will internally process the registration of rental contracts within a maximum of five days from the date of submission of the application.
  8. Non-Compliance:
    • Individuals who earn rental income and do not register their contracts with ANAF will be notified by the authorities regarding their obligation to fulfill.
  9. For Legal Entities:
    • If the lessor is a legal entity, Form 168, along with a certified copy of the lease agreement, must be submitted exclusively online to ANAF.

It’s important for all legal and natural persons who earn income from rental properties to be aware of and comply with these registration requirements to avoid any potential legal issues or penalties imposed by the tax authorities.

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