The registration of a lease extension (act adițional) with ANAF is a critical legal requirement for property owners in 2026. Since January 1, 2023, the mandatory registration of rental agreements and their subsequent modifications has been reinstated. 1. Key Obligations and Deadlines
Părțile au convenit de comun acord prelungirea duratei contractului de închiriere după cum urmează:
To legally extend a rental agreement, you must follow these steps: anaf act aditional prelungire contract inchiriere new
Form Required: You must use Form C168 ("Cerere de înregistrare a contractelor de locațiune").
Să furnizeze un model clar și pași practici pentru întocmirea și înregistrarea unui act adițional de prelungire a unui contract de închiriere, în conformitate cu obligațiile fiscale (ANAF) și bune practici contractuale. The registration of a lease extension (act adițional)
Art. 2 – Menținerea celorlalte clauze
However, with the entry into force of OUG 115/2023 (approved with amendments by Law 296/2023), the legislature closed this loophole. Article 82(4) of the Fiscal Procedure Code now explicitly states: “Any modification of the terms of a registered lease contract, including the extension of the rental period, shall be declared to ANAF within 30 days of the modification.” Failure to comply triggers fines ranging from RON 500 to RON 5,000 for individuals and RON 1,000 to RON 10,000 for legal entities. Key Obligations and Deadlines Părțile au convenit de
Fizic: La registratura organului fiscal de care aparțineți sau prin poștă cu confirmare de primire. 3. Aspecte fiscale importante (2026)
The new ANAF requirement mandating the registration of “act adițional prelungire contract închiriere” represents a paradigm shift from a static to a dynamic rental registry. While it enhances tax collection and prevents informal leasing, it imposes a clear procedural duty on landlords and tenants. The “new” in your query underscores that previous practices of oral extensions or silent renewals are no longer legally or fiscally viable. To avoid penalties, loss of deductibility, and legal vulnerability, all parties to a lease extension in Romania must strictly follow the ANAF filing procedure within 30 days of signing the addendum. As of 2025, the rule is clear: No registration, no extension.