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)
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.
How to file:
Online: Through the ANAF Spațiul Privat Virtual (SPV) using the smart PDF version of Form C168.
Dacă doriți, pot genera un model concret de act adițional pe baza datelor dvs. (nume părți, nr. contract, date exacte, sumă chirie, perioadă). anaf act aditional prelungire contract inchiriere new
Below is a standard model for an addendum to extend a lease. ACT ADIȚIONAL NR. [Number]
Practical tip: ANAF prefers clarity. If you are simply rolling the lease forward, use an act aditional. If you are changing the parties, the guarantee, or the property description, sign a “new” contract. In 2025 and 2026, registering an additional act
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)