In the Official Gazette (Part I) no.1164 of 5 December 2022 was published ANAF Order no.2031 of 2022 on the amendment and completion of ANAF President Order no.114/2019 approving the Procedure for registration of lease contracts, as well as the model and content of the form “Application for registration of lease contracts”.
We remind you that by OG no.16/2022 was reintroduced the obligation to declare the rental contracts to the tax authority, an obligation that will apply from 1 January 2023.
According to OG 16/2022, taxpayers who obtain income from the transfer of the use of personal property, other than rental income and income from the rental of rooms located in personally owned dwellings for tourist purposes, are obliged to register the contract concluded between the parties, as well as any subsequent changes, within 30 days from the conclusion/production of the change, with the competent tax authority.
We emphasize the fact that the rental contracts and the contracts for renting rooms in personal dwellings for tourist purposes are not declared.
With regard to rental contracts in force on 1 January 2023, the registration of the contract concluded between the parties and of the changes that have occurred shall be made at the competent tax office within 90 days from the date on which the obligation to register them occurred.
Thus, ANAF Order 2031/2022 updates the procedure for declaring these contracts, and regulates the following standard forms:
- “Application for registration of lease contracts”;
- – “Notification of non-submission of the application for registration of tenancy agreements in time”.
PROCEDURE FOR REGISTRATION OF TENANCY AGREEMENTS:
1. Registration of rental contracts by individuals who obtain income from the transfer of the use of property:
Individuals who obtain income from the transfer of the use of personal property, other than rental income and income from the rental for tourism purposes of rooms located in personally owned dwellings, are obliged to register the contract concluded between the parties, as well as any subsequent changes, within 30 days from the conclusion / occurrence of the change, according to Article 120 paragraph (61) of Law no.227/2015 on the Tax Code, as amended and supplemented.
According to the recently approved Procedure, the competent tax authority is:
a) the tax authority in whose territorial area the resident individual has his tax domicile, according to the law;
b) the tax authority within whose territorial jurisdiction the immovable property which is the subject of the rental contract is located/the tax authority within whose territorial jurisdiction the tax residence of the authorised person is located, as the case may be, for non-resident natural persons;
c) the tax authority within whose jurisdiction the rental of the movable property is established, in accordance with the provisions of tax law, in the case of non-resident individuals.
If the property whose use is transferred is jointly owned, each co-owner is obliged to register the rental contract with the competent tax authority.
Thus, in order to register the lease contract, the taxpayer shall submit the “Application for registration of lease contracts”, as provided for in Annex No. 2 to the Order, hereinafter referred to as the application, accompanied by a copy of the lease contract.
The taxpayer shall ensure that the copy of the lease contract, with number and date, is in conformity with the original by writing “in conformity with the original” and signing it.
The application shall be completed in two copies, of which the original shall be submitted to the competent tax authority and the copy shall be kept by the taxpayer.
The application, accompanied by a copy of the rental contract, shall be submitted directly to the registry of the competent tax authority, by post with acknowledgement of receipt or by electronic means of remote transmission.
Amendments to or termination of the rental contract shall be declared by completing and submitting the application, with the box “Amendment” or “Termination”, as appropriate, ticked on the form, accompanied by supporting documents.
The date of registration with the tax authority of the tenancy agreement, subsequent amendments or termination is, as the case may be, the date of registration with the competent tax authority, the date of posting or the date of registration of the application on the portal, as indicated in the electronic message sent by the information transaction system.
Please note that the proof of registration of the rental contract, subsequent modifications or termination of the rental contract with the competent tax authority is:
- copy of the application with the number and date of registration with the tax office – for applications submitted directly to the registry of the competent tax office;
- copy of the application, accompanied by the confirmation of receipt signed by the representative of the competent tax office – for applications submitted by post with confirmation of receipt;
- copy of the application, accompanied by the electronic message sent by the information transaction system – for applications submitted by electronic means of remote transmission.
The registration of rental contracts in the records organized by the competent tax authority is carried out by the specialized department within a maximum of 5 days from the date of application.
Please note that the record of rental contracts is managed at the level of the competent tax authorities, using the computer application provided by the National Centre for Financial Information of the Ministry of Finance.
According to the procedure, the competent tax authority notifies the individuals who appear in the tax records with income obtained from the transfer of the use of personal property and who have not fulfilled their obligation to register rental contracts.
The model and content of the form “Notification of failure to submit the application for registration of rental contracts within the deadline” are provided in Annex no. 3 to the Order.
- Registration of tenancy contracts by landlords, according to the provisions of the Civil Code:
According to the procedure, landlords may register with the competent tax authorities under the ANAF the lease contracts they conclude by private signature as landlord both with individuals and legal entities, according to the provisions of Article 1798 of Law no.287/2009 on the Civil Code, republished, as amended and supplemented.
The competent tax authority is the tax authority in whose records the lessor is registered as a payer of taxes, duties and contributions.
In order to register the lease contract, the lessor shall submit the application, as provided for in annex no.2 to the order, accompanied by a copy of the lease contract. The lessor shall ensure that the copy is in conformity with the original by writing “in conformity with the original” and signing it.
The application shall be completed and submitted by electronic means of distance transmission. A copy of the tenancy agreement shall be attached to the application.
The request for modification or termination of the tenancy agreement shall be declared by filling in and submitting the application, with the box “Modification” or “Termination” ticked in the form, as appropriate, accompanied by the supporting documents.
The date of registration of the tenancy agreement, subsequent modifications or termination is the date of registration of the application on the portal, as indicated in the electronic confirmation message sent by the information transaction system.
The proof of registration of the lease, subsequent modifications or termination of the lease with the competent tax authority is the copy of the application, accompanied by the electronic message confirming the submission.
Legal basis:
-ANAF Order 2031/2022 amending and supplementing the Order of the President of the National Tax Administration Agency no. 114/2019 approving the Procedure for registration of lease contracts, as well as the model and content of the form ”Application for registration of lease contracts”;
-OG 16/2022 for amending and supplementing Law no.227/2015 on the Fiscal Code, repealing some normative acts and other financial-fiscal measures.