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)
The Additional Act serves to:
Acest articol are scop informativ și nu constituie consultanță juridică sau fiscală. Pentru cazuri complexe (închirieri cu destinație comercială, subînchiriere, etc.), consultă un avocat sau un consultant fiscal. anaf act aditional prelungire contract inchiriere new
The extension triggers continued tax liability for the landlord: In 2025 and 2026, registering an additional act
Art. 3 – Actualizarea chiriei (opțional) Titlu: „Act adițional nr