Important: If you fail to transmit it, the lease is not considered “declared” for tax purposes. The tenant cannot deduct rent as an expense, and the landlord risks fines.

The model act adițional contract de închiriere ANAF provides a useful template for taxpayers to supplement their existing rental agreements and ensure compliance with tax regulations. By using this act, taxpayers can simplify their reporting obligations, reduce errors, and ensure accurate reporting of rental income.

The penalties are steep: