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 the registration of lease contracts, as well as the model and content of the form “Application for registration of lease contracts”.
We remember that by OG no.16/2022 the obligation to declare the rental contracts to the tax authority was reintroduced, an obligation applicable from 1 January 2023.
Thus, this obligation applies to individuals who earn income from the transfer of the use of property. It should be noted that rental contracts and contracts for the rental of rooms in personal dwellings for tourist purposes are not declared.
According to the normative act, the deadline for declaring contracts is 30 days from their signing, and for rental contracts in progress on 1 January 2023, the deadline is 90 days from the date on which the obligation to register them arose.
The OpANAF No 2031/2022 updates the procedure for reporting these contracts, and the following standard forms are regulated:
- Application for registration of tenancy contracts;
- Notification of non-submission of the application for registration of tenancy contracts by the deadline.
- The main steps of the updated procedure applicable from January:
- The lease contract must be registered with ANAF within 30 days of its conclusion (the rule applies even if there are subsequent changes to the contract), by filling in and submitting form 168 (the form must be submitted to the tax authority in whose territorial area the individual’s tax domicile is located);
- the application for registration must be completed in duplicate, one of which must be kept by the taxpayer; if there are several owners of a rented property, each of them must register the rental contract with ANAF; the application must be accompanied by a copy of the rental contract in conformity with the original (conformity with the original is ensured by writing on the copy the words “in conformity with the original” and the taxpayer’s signature);
- the application for registration can be submitted either online, in electronic format, or in person, at the ANAF registry office or by post (with confirmation of receipt), in printed format; the date of registration of the rental contract is considered the date of registration of the application at the ANAF registry office, the date of post or the date of registration of the online application;
- the registration of rental contracts in ANAF’s records is done internally within a maximum of five days from the date of submission of the application;
We underline that those who obtain income from renting and do not register their contracts with ANAF will be warned by the authorities that they have this obligation to fulfill.