If you are preparing an “act aditional prelungire contract inchiriere” and want it to be “new” in the eyes of ANAF, here is your checklist:
✅ Write and sign the extension document.
✅ State the new end date clearly.
✅ Upload it to the ANAF SPV within 30 days.
✅ Keep the ANAF confirmation receipt.
Don’t let a simple lease extension turn into a tax fine. Register every act aditional with ANAF, no exceptions.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a Romanian tax consultant for your specific situation.
Prelungirea unui contract de închiriere se înregistrează la ANAF prin depunerea Formularului C168 în maximum 30 de zile de la semnarea actului adițional, proces ce se poate realiza online prin Spațiul Privat Virtual (SPV). Conform noilor reglementări, înregistrarea modificărilor conferă contractului caracter de titlu executoriu, fiind necesară indicarea datelor din actul adițional și a contractului inițial. Pentru detalii suplimentare, consultați procedura descrisă la Digi24.
In Romania, as of January 1, 2023, it is mandatory to register rental contracts and any subsequent changes—such as an Act Adițional pentru Prelungire (Addendum for Extension)—with ANAF (Agenția Națională de Administrare Fiscală). Key Compliance Steps for Extension
To legally extend a rental agreement, you must follow these steps:
Draft the Addendum: Create a written Act Adițional signed by both the landlord and the tenant. It must specify the new expiration date or state that the contract becomes "undetermined."
Submit Form 168: This is the official "Cerere de înregistrare a contractelor de locaţiune." You must check the box for "Modificare" (Modification) to signal an extension of an existing registered contract.
Deadline: You must submit the documentation within 30 days of signing the addendum. Submission Methods
You can register the extension through the following channels:
SPV (Spațiul Privat Virtual): The most efficient method. Upload the signed PDF of the addendum and the completed Form 168.
Physical Submission: At the ANAF registry office corresponding to the landlord's fiscal domicile. Mail: Via registered letter with acknowledgment of receipt. Required Documentation Form 168: Completed and signed. anaf act aditional prelungire contract inchiriere new
Copy of the Addendum: Ensuring the names, CNPs, and property details match the original contract.
ID Copy: Of the landlord (and sometimes the tenant, depending on local office preference). Financial Implications
Health Insurance (CASS): If your total annual income from rents (plus other non-salary sources) exceeds the threshold of 6, 12, or 24 gross minimum wages, you must also submit the Declarația Unică and pay CASS.
Income Tax: The standard tax rate is 10% applied to the net income (after a 20% flat expense deduction, effectively making it 8% of the gross rent). Consequences of Non-Registration
Failure to register the extension within the 30-day window can result in fines and makes the contract "non-enforceable" (nontitlu executoriu) for the recovery of unpaid rent through simplified legal procedures.
Title: The Legal and Fiscal Imperatives of Extending a Lease Agreement: A Guide to ANAF Compliance
Introduction The dynamics of the real estate market often lead to long-term relationships between landlords and tenants. When the initial term of a lease agreement (contract de închiriere) expires, the parties frequently opt to extend their collaboration rather than seeking new partners. While this extension is often viewed as a mere formality—a simple signature on an addendum—it carries significant legal and fiscal weight. In Romania, the proper registration of an extension addendum (act adițional de prelungire) with the National Agency for Fiscal Administration (ANAF) is not just a bureaucratic step, but a mandatory obligation that ensures the legality of the tenancy and the protection of both parties involved.
The Legal Nature of the Extension Addendum A lease agreement is a legal contract that establishes rights and obligations for a specific duration. When this duration ends, the contract does not automatically renew in a legal sense unless a specific clause exists, and even then, the terms may need updating. The extension addendum (act adițional) serves as a legal instrument that modifies the initial contract. It officially extends the period of validity and may also adjust other terms, such as the rental rate.
From a civil law perspective, failing to sign a new addendum creates a precarious legal situation. Without a valid, dated contract, the tenant becomes a squatter in the eyes of the law, and the landlord loses the clear legal grounds to demand rent or enforce property rules. Therefore, drafting a new addendum is the first step in solidifying the ongoing relationship.
The Fiscal Obligation: ANAF Registration The most critical aspect of modern lease management in Romania is compliance with ANAF regulations. Historically, lease contracts had to be registered at the local fiscal administration. However, since 2019, the procedure has shifted towards a more streamlined, electronic format via the "Registrul de evidență fiscală" (Tax Registry).
The submission of the addendum to ANAF is mandatory. According to Romanian fiscal legislation, any modification to a contract that generates income (such as rent) must be declared. If the landlord is an individual, they must declare the extension to ensure that the fiscal authorities are aware of the continued income stream. If the parties fail to register the extension, they risk facing the consequences of an "undeclared" contractual relationship.
Risks of Non-Compliance The failure to register a lease extension with ANAF exposes both parties to significant risks. If you are preparing an “act aditional prelungire
The Procedure: Moving Towards Digitalization It is worth noting that the process has evolved to facilitate compliance. The "new" context for these contracts often refers to the simplified digital procedure. Landlords no longer need to physically queue at the local tax office. Through the online portal (ghișetul virtual), they can upload the addendum and the initial contract. This digital footprint provides a timestamped proof of compliance, making the process faster and more transparent. This ease of access further negates the excuse of avoiding registration due to bureaucratic hurdles.
Conclusion The extension of a lease agreement via an addendum is a standard but critical legal action. It bridges the gap between the expiration of an old term and the beginning of a new one. However, the document holds no weight in the eyes of the state until it is registered with ANAF. Compliance ensures that the landlord pays the correct taxes, the tenant has a secure legal footing, and both parties avoid unnecessary fines. As the rental market continues to professionalize, the proper registration of act adițional de prelungire remains a cornerstone of responsible property management and fiscal citizenship.
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
Mandatory Registration: All modifications to a lease, including term extensions via an addendum (act adițional), must be registered with the tax authority (ANAF).
30-Day Deadline: You must submit the documentation within 30 days from the date the addendum was signed. This deadline applies to the signing date, not the date the extension begins.
New for 2025/2026: If a property is owned by multiple people, they can now designate a single co-owner to handle the registration on behalf of all. 2. Required Documentation
To register a lease extension, the following documents are typically required:
To extend a rental contract and register it with the Romanian Tax Authority (ANAF), you must conclude an Act Adițional (Addendum) with your tenant and submit it within 30 days of the modification. Filing Procedure (2025 Rules)
The primary document for registration is Formularul C168 (Cerere de înregistrare a contractelor de locațiune).
Form Preparation: Fill out the C168 Form and check the "Modificare" (Modification) box.
Required Data: You must provide the new expiration date and updated rent amount (if changed) in the "Modificări ale contractului" section. Submission Channels:
Online: Through the ANAF Spațiul Privat Virtual (SPV) using the smart PDF version of Form C168. Disclaimer: This article is for informational purposes only
In-person: Directly at the tax office's registry or by registered mail.
Accompanying Documents: You must attach a copy of the Act Adițional, signed by both parties, and marked "conform cu originalul" (certified as a true copy). Key Content for the "Act Adițional"
Your addendum should explicitly state it is an update to the original contract (Contract nr. [X] from date [Y]) and include:
For extending a rental agreement in 2026, the relevant feature is the registration of an additional act (act adițional) with ANAF to reflect the new expiration date. Per current regulations, any modification to a rental contract, including its extension, must be declared to the fiscal authorities within 30 days of the change. Mandatory Reporting for Contract Extensions
If you are extending an existing lease, you do not necessarily need a brand-new contract. Instead, you can sign an additional act (act adițional) that explicitly states the new end date while keeping other original clauses valid.
To comply with the “ANAF act adițional prelungire contract închiriere new” requirement, parties must:
If the original contract was never registered, the addendum cannot be registered alone; the landlord must first declare the original contract (with late penalties).
Declarația unică (formular 212) se depune până pe 25 mai a anului următor. În cazul prelungirii, veniturile estimate se actualizează.
| Situation | Action Required | |-----------|----------------| | Extension for < 18 months total | Only update Form 100. No need for Form 220. | | Extension makes total lease > 18 months | File Form 220 within 30 days + Form 100 ongoing. | | Rent increased during extension | Landlord must declare higher monthly income in Form 100. | | Tenant is a company | Tenant must withhold 10% tax at source (if landlord is individual). |
Actul adițional este un document legal care modifică clauzele contractului original, fără a-l anula. În cazul prelungirii, acesta schimbă data expirării contractului și, opțional, alte clauze (chirie, termeni de plată, etc.).
De ce este necesar?
Fără un act adițional, după data expirării, contractul se consideră încetat sau, în anumite cazuri, tacit prelungit (dacă există o clauză expresă). Însă pentru ANAF și pentru instanțe, prelungirea tacită creează confuzii și riscuri fiscale.