Starting January 1, 2025, new rules regarding the registration of lease agreements will come into effect, following amendments to the Fiscal Code through Emergency Ordinance (OUG) 128/2024. In this context, ANAF Order No. 161/2025, published in the Official Gazette, Part I No. 109 on February 6, 2025, updates the procedure and required forms for registering rental contracts.
Main Obligations for Lease Agreement Registration
Taxpayers earning income from renting out personal assets (excluding agricultural lease income and tourist rentals) are required to register the lease contract and any modifications with the competent tax authority within 30 days of signing or modifying the agreement.
If the rented property is jointly owned, a designated owner, usufructuary, or other legal holder must fulfill the registration obligation.
Lease agreements signed as private documents and registered with ANAF become enforceable titles for rent payments according to agreed deadlines.
Key Changes in the Registration Process
✅ Who Must Register the Lease Agreement?
- The property owner, usufructuary, or a designated legal holder in the case of jointly owned properties.
- Taxpayers who earn income from leasing their property and have a legal obligation to register the contract.
- Lessors who want their lease agreements to be enforceable titles for rent payment.
✅ What Happens to Lease Agreements in Force on January 1, 2025?
- Lease agreements already in effect and modifications registered before January 1, 2025, are not subject to the new rules on designating a responsible person for registration.
✅ How Can the Registration Request Be Submitted?
- Directly at the tax office registry or through an authorized representative.
- By mail, using a registered letter.
- Electronically, according to applicable regulations.
✅ What Does the Registration Request Include?
- It must be completed in two copies (one remains with the taxpayer, the other is submitted to ANAF along with a copy of the lease contract).
- It must be filled out clearly, correctly, and legibly, using capital letters.
✅ Where Should Lease Agreements Be Registered?
- At the tax office of the taxpayer’s residence for resident individuals.
- At the tax office in the area where the property is located for non-resident individuals.
- At the tax office where the entity is registered as a taxpayer for legal entities and other non-legal entities.
Updated Registration Form
ANAF Order No. 161/2025 introduces a new format for the “Lease Agreement Registration Request” form, adapted to the new legal requirements. It includes detailed instructions on how to complete and submit the document.
Conclusion: The new 2025 rules clarify the responsibilities related to lease agreement registration and facilitate the enforceability of rental payments, strengthening tax compliance in this area.