Anaf Act Aditional Prelungire Contract Inchiriere New May 2026

Even though the original contract was registered previously, the extension via Additional Act requires a new submission. The tenant (or landlord, depending on the agreement) must submit Form 209 ("Cerere de înregistrare a contractelor/deciziilor de arendare").

This can be done:

Historically, under Law 227/2015 (Fiscal Code), only the original lease contract had to be registered with ANAF within 30 days of signing, using the standard form (ANAF 200 – Declarație privind contractul de închiriere). Extensions by means of an addendum (“act adițional”) were often overlooked or registered only informally.

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.

Art. 1 – Prelungirea duratei

„Durata contractului de închiriere se prelungește cu o perioadă de ___ luni, începând cu data de [ziua următoare expirării] până la data de [noua dată de expirare].”

Art. 2 – Menținerea celorlalte clauze

„Toate celelalte clauze ale contractului inițial rămân neschimbate și produc efecte pe toată durata prelungirii.”

Art. 3 – Actualizarea chiriei (opțional) anaf act aditional prelungire contract inchiriere new

„Începând cu data prelungirii, valoarea lunară a chiriei se modifică de la [suma veche] la [suma nouă], TVA după caz.”

Art. 4 – Declarație privind incidența fiscală

„Părțile declară că venitul realizat din închiriere va fi declarat la ANAF conform legii. Proprietarul se obligă să depună prezentul act adițional în REI în termen de 30 de zile.”

Art. 5 – Forța majoră și litigii (clauză standard) Even though the original contract was registered previously,

In a decisive move to increase transparency in the rental market and combat tax evasion, the Romanian government has, through recent fiscal ordinances, imposed stringent conditions on lease agreements. Among the most debated requirements is the mandatory registration with ANAF of “Acte adiționale la contractele de închiriere” – specifically those concerning the extension (“prelungire”) of the lease term. This essay explores the legal framework, procedural obligations, tax implications, and practical consequences for both landlords and tenants regarding the new requirement to register a lease extension addendum with ANAF.

| 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). |

The document must include:

The extension triggers continued tax liability for the landlord: „Durata contractului de închiriere se prelungește cu o

Payment deadlines: