In Romania, the registration of rental agreements with ANAF is a legal obligation for individuals who earn income from granting the use of personal assets, including residential or commercial real estate rented to individuals or companies. The obligation applies not only to the initial lease agreement, but also to subsequent addendum(s). As a rule, the rental agreement must be registered with the competent tax authority within ANAF in 30 days from agreement signing date, using Form C168. This duty is separate from the obligation to declare rental income for tax purposes and should not be treated as optional.
Registration with ANAF also gives the landlord an important practical advantage. A privately signed lease agreement registered with ANAF becomes an enforceable title for the payment of rent, according to the deadlines and conditions set out in the contract. This means that, if the tenant fails to pay the rent, the landlord may start enforcement proceedings directly for the outstanding amounts, without first having to obtain a Court judgment ordering the tenant to pay. For landlords in Romania, this can reduce both the time and procedural burden involved in recovering unpaid rent.
Failure to register the lease agreement may create tax compliance exposure, especially where the landlord has already declared rental income through the Romanian Single Tax Return, Form D212. ANAF may identify the mismatch and issue a notification for failure to submit Form C168 on time. There are also important exceptions: agricultural leases, certain short-term room rentals of up to 30 days concluded with the same person, and tourist accommodation rentals are not subject to this specific lease registration obligation. For Romanian landlords, foreign property owners and investors renting out assets in Romania, ANAF registration is therefore both a mandatory compliance step and a useful legal protection mechanism.
For a detailed analysis in Romanian, see the author’s full article published on Avocatnet.ro