The landlord (owner) is responsible for notifying ANAF.
Deadline: Within 30 days from the date the extension takes effect.
How to file:
Form to use:
When drafting the Additional Act for the prolongation of the lease, ensure the following elements are present to avoid ambiguity:
The document must include:
The new ANAF requirement mandating the registration of “act adițional prelungire contract închiriere” represents a paradigm shift from a static to a dynamic rental registry. While it enhances tax collection and prevents informal leasing, it imposes a clear procedural duty on landlords and tenants. The “new” in your query underscores that previous practices of oral extensions or silent renewals are no longer legally or fiscally viable. To avoid penalties, loss of deductibility, and legal vulnerability, all parties to a lease extension in Romania must strictly follow the ANAF filing procedure within 30 days of signing the addendum. As of 2025, the rule is clear: No registration, no extension.
Note: This essay reflects the legislative situation as of April 2026. For specific cases, consult a Romanian tax consultant or legal advisor.
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.
Starting January 1, 2025, ANAF introduced new rules for reporting lease extensions and modifications. When you extend an existing rental agreement through an act adițional
(addendum), you are now required to use a revised version of (Cerere de înregistrare a contractelor de locațiune). Key Compliance Requirements for 2025 Submission Deadline: You must submit the addendum to ANAF within of its signing or the date the modification occurs. Reporting Method: Use the updated available on the ANAF portal "Modificare"
box to indicate you are updating an existing contract rather than registering a new one. anaf act aditional prelungire contract inchiriere new
Provide the initial contract number (Contract conex nr.) and the updated duration or rent amount as specified in your addendum. Joint Ownership:
If the property is owned by multiple people, you can now designate a single co-owner
to handle the registration on behalf of all parties, rather than requiring every owner to file separately. Required Documentation: When filing through the Private Virtual Space (SPV) , you must attach a scanned copy of the signed act adițional marked "conform cu originalul". Why use an Addendum (Act Adițional)?
An addendum is generally preferred over a new contract for continuity. It ensures the original terms remain in place while legally extending the validity period or adjusting rent, which protects both the landlord and tenant.
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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:
Pentru a prelungi un contract de închiriere în 2026, trebuie să închei un Act Adițional și să depui la ANAF Formularul C168 actualizat. Înregistrarea modificărilor este obligatorie în termen de maximum 30 de zile de la semnarea actului. 1. Model de Act Adițional (Structură recomandată)
Un act adițional valid pentru prelungire trebuie să includă următoarele elemente conform Scribd și E-juridic: The landlord (owner) is responsible for notifying ANAF
Identificarea părților: Numele proprietarului și al chiriașului, datele de identificare (CI/BI).
Referința contractului inițial: Numărul și data contractului de închiriere care se modifică. Obiectul modificării:
Durata: Specificarea noii perioade de valabilitate (ex: prelungire cu 12 luni, până la data de ZZ.LL.AAAA).
Chiria (opțional): Menționarea noului cuantum al chiriei, dacă acesta s-a schimbat.
Alte clauze: O mențiune prin care se precizează că restul clauzelor din contractul inițial rămân neschimbate. Semnăturile ambelor părți. 2. Procedura de înregistrare la ANAF
Din februarie 2025, procedura a fost actualizată prin OPANAF 161/2025.
Formularul utilizat: Formularul inteligent C168 ("Cerere de înregistrare a contractelor de locațiune"). Cum se completează pentru prelungire: Bifați căsuța "Modificare" în formular. Introduceți datele contractului inițial (număr, dată).
Specificați noile detalii (perioada prelungită și eventuala modificare a chiriei). Documente necesare: Copia scanată a Actului Adițional semnat. Copia documentelor de identitate ale părților. Metode de depunere:
Online: Prin Spațiul Privat Virtual (SPV) – metoda recomandată și cea mai rapidă.
Fizic: La registratura organului fiscal de care aparțineți sau prin poștă cu confirmare de primire. 3. Aspecte fiscale importante (2026)
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. Form to use: When drafting the Additional Act
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.
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.
Pentru a fi 100% conform cu noile reguli ANAF, asigură-te că:
Ultimul sfat: În caz de orice modificare – fie ea și o simplă prelungire cu o lună – nu ignora ANAF. Sistemul digital al ANAF face automat conexiuni între contracte, tranzacții bancare și declarații. Un act adițional corect depus îți asigură liniștea pe toată durata noului termen de închiriere.
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.
Distribuie acest ghid altor proprietari care caută „anaf act aditional prelungire contract inchiriere new” – îi vei ajuta să evite amenzi și controale neplăcute!
Based on recent changes in Romanian fiscal legislation (specifically OUG 115/2023 and subsequent updates in 2024-2025), the following essay examines the mandatory requirement to register lease extension addenda with ANAF (National Agency for Fiscal Administration).