ANAF Order No. 161/2025 modifies the procedure for registering rental contracts, previously approved by Order No. 114/2019. The main changes are:
1. Registration deadline – Taxpayers earning rental income (excluding lease agreements and short-term tourist rentals) must register the contract within 30 days of signing or modifying it.
2. Registration obligation – If the property is jointly owned, the obligation to register falls on the owner, usufructuary, or a specific owner specified in the rental contract. Previously, each co-owner was required to register the contract or any subsequent changes, such as anticipated termination or extension of period. The new order allows the designation of a single co-owner to fulfill this obligation.
3. Form update – A new version of the “Request for Registration of Rental Contracts” (Form C168) has been introduced and will be updated on the website www.ANAF.ro.
Exceptions for ongoing contracts – Contracts already registered before January 1, 2025, are not subject to the new provisions regarding the possibility designation of single owner responsible for the registration of the rental contract or any other subsequent changes.
The order was published in the Official Gazette No. 109 on February 6, 2025, and entered into force on that date.
The Global Mobility Team at Crowe Romania can assist you with the registration of rental contracts and any related modifications.
CONTACT
globalmobility@crowe.ro
