Anaf Act Aditional Prelungire Contract Inchiriere New ^hot^ · Direct
In 2026, landlords in Romania must register any addendum (act adițional) for extending a rental contract with
of its signing. This is mandatory under current fiscal regulations to ensure the continuity of the legal relationship and to update tax obligations. Key Requirements & Steps for 2026 : You have exactly
from the date the extension was signed to report it to the tax authorities. : Use the updated
("Request for Registration of Rental Contracts"), which was refreshed in early 2025 and 2026. Submission Methods Online (SPV) : Recommended method via the ANAF Virtual Private Space (SPV) In-Person or Post
: Can be submitted at the fiscal office matching your tax domicile or sent via registered mail with confirmation of receipt. Joint Ownership : If the property is owned by multiple people, a single designated owner
can now fulfill the registration obligation for all, provided they are specified in the contract or addendum. Template: Act Adițional Prelungire Contract Închiriere anaf act aditional prelungire contract inchiriere new
Below is a standard model for an addendum to extend a lease. ACT ADIȚIONAL NR. [Number]
la Contractul de Închiriere nr. [Original Contract No.] din data de [Original Date] 1. PĂRȚILE CONTRACTANTE PROPRIETAR (LOCATOR):
[Full Name], domiciliat în [Address], posesor al BI/CI seria [Series] nr. [Number], CNP [CNP]. CHIRIAȘ (LOCATAR):
[Full Name], domiciliat în [Address], posesor al BI/CI seria [Series] nr. [Number], CNP [CNP]. 2. OBIECTUL ACTULUI ADIȚIONAL
Părțile convin de comun acord prelungirea duratei Contractului de Închiriere menționat mai sus, după cum urmează: Anaf Act Aditional Prelungire Contract Inchiriere New In 2026, landlords in Romania must register any
In 2025 and 2026, registering an additional act (act adițional) for extending a rental agreement with ANAF is mandatory for individuals. Under OUG 128/2024, any modification to an existing lease, including term extensions or rent changes, must be declared within 30 days of signing. 1. Procedure for Extension (2025-2026)
Instead of creating a new lease, parties sign an Additional Act for Extension (Act Adițional de Prelungire). This maintains the original terms while specifying the new expiration date.
Form Required: You must use Form C168 ("Cerere de înregistrare a contractelor de locațiune").
Submission: This can be done online via the ANAF Virtual Private Space (SPV) or physically at the competent fiscal office.
Deadline: Maximum 30 days from the date the additional act was signed. 2. Essential Documents To register the extension, you generally need: Înregistrarea contractelor de închiriere la ANAF în 2024 Data semnării (poate fi diferită de data începerii
D. Încheiere
- Data semnării (poate fi diferită de data începerii prelungirii, dar nu mai devreme).
- Semnături originale sau electronice calificate.
5. Step-by-Step Procedure to Comply
To comply with the “ANAF act adițional prelungire contract închiriere new” requirement, parties must:
- Draft the addendum clearly stating “Prelungire contract închiriere”.
- Sign the addendum (witnessed for legal safety).
- Access SPV (for landlords) or authorize a tax consultant.
- Submit Form ANAF 200/A within 30 days of signing.
- Pay the stamp duty (if any) – currently no fee for registration, but late penalties apply.
- Keep the ANAF confirmation receipt as proof.
If the original contract was never registered, the addendum cannot be registered alone; the landlord must first declare the original contract (with late penalties).
4. Depunerea la ANAF – pași concreți
Pentru keyword-ul „anaf act aditional prelungire contract inchiriere new”, cel mai important aspect este depunerea corectă.
Formă și autentificare
- Actul adițional poate fi întocmit în formă scrisă simplă; pentru certitudine legală, se recomandă semnarea în prezența martorilor sau la notar (notar public) — în special pentru contracte cu durată lungă sau valori mari.
- Dacă contractul inițial a fost înregistrat la ANAF, notificarea privind modificarea poate fi necesară (vedeți secțiunea despre declarații fiscale).
Step 3: Pay the Tax on Rental Income
The extension triggers continued tax liability for the landlord:
- Tax rate: 10% on net income (gross rent – 40% deemed expense allowance).
- Social contributions (CASS): Due if annual net income exceeds 6, 12, or 24 minimum wages.
Payment deadlines:
- By the 25th of each month for the previous month’s rent (if using quarterly or monthly filing).
- Or by the 25th of the quarter following the quarter in which rent was received.
Pasul 1: Înregistrarea electronică
ANAF impune ca orice act adițional la un contract de închiriere să fie depus prin:
- Spațiul Privat Virtual (SPV) – pentru persoane fizice sau juridice.
- Formularul 168 – anexat la declarația unică (pentru venituri din închiriere).