Here is where most people make a mistake. ANAF (the National Agency for Fiscal Administration) requires that all lease agreements, including residential leases, be declared within 30 days of signing.
But what about the extension?
According to fiscal law (specifically Law 227/2015, the Fiscal Code), any act aditional that modifies the original contract must also be registered with ANAF. anaf act aditional prelungire contract inchiriere new
This includes:
Failure to register the “act aditional prelungire” can result in fines (typically between 500 and 1,000 RON). Here is where most people make a mistake
Failure to register the extension addendum leads to:
In Romania, according to the Fiscal Code, any lease contract generating income must be communicated to ANAF. This applies not only to the initial signing but also to subsequent modifications. Failure to register the “act aditional prelungire” can
When you sign an Additional Act to extend the lease, you are essentially creating a new fiscal obligation period. If the rent amount changes or the duration extends significantly, this information must be reflected in the fiscal records.
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.