Procedure and form for registering rental contracts

Order no. 161 of 3 February 2025, amending Order of the President of the National Agency for Tax Administration no. 114/2019 on the approval of the procedure for the registration of lease contracts as well as the model and content of the “Application for Registration of Lease Contracts” form, was published in the Official Gazette on 6 February 2025.

Key takeaways:

• Point 1 of Annex no. 1, Section A is amended and now reads as follows: “ Taxpayers who derive income from the transfer of the use of personal property, other than income from leasing and from the rental for tourist purposes of rooms located in personally owned dwellings, are obliged to register the contract concluded between the parties, as well as any subsequent amendments thereto, within 30 days of the conclusion/occurrence of the amendment, with the relevant tax authority, in keeping with Art. 83, para. (6) of Law no. 227/2015 (the Fiscal Code), as amended and supplemented“
• Point 2.(2) of Annex no. 1, Section A is amended and now reads as follows: “(2) If the property of which the use is transferred is jointly owned, the obligation to register the contract concluded between the parties with the relevant tax authority shall be incumbent on the owner, the usufructuary or other legal holder designated in the lease or the act of amendment thereof, as the case may be”
• Annex no. 2 is amended and replaced by the Annex which forms an integral part of the Order
• In the case of lease contracts in force on 1 January 2025, as well as their acts of amendment, which have been registered with the tax authority prior to this date, the provisions regarding the designation of the owner, usufructuary or other legal holder who fulfils the obligation to register the lease contract do not apply

Source: Order no. 161 of 3 February 2025 amending Order of the President of the National Agency for Fiscal Administration no. 114/2019 on the approval of the procedure for the registration of lease contracts, as well as the model and content of the “Application for Registration of Lease Contracts” form