Amendments of Order no. 114/2019: Procedure for the registration of lease contracts, as well as the model and content of the "Application for registration of lease contracts"

In the Official Gazette no. 109 of 6 February 2025, it was published the Order no. 161 of 3 February 2025 of the President of the National Agency for Fiscal Administration regarding the amendment of Order no. 114/2019 for the approval of the Procedure for the registration of lease contracts, as well as the model and content of the "Application for registration of lease contracts".

The amendments made to the initial Order mainly aim to align with the provisions of art. 83, para. (6) of Law no. 227/2015 regarding the Fiscal Code, in the sense that if the leased property is co-owned, the obligation to register the lease contract with the tax authority falls to the owner, the usufructuary or another legal holder designated in the respective contract.

The new form "Application for registration of lease contracts" has also been approved.

Among others, it is clarified that if the lease contract provides for its tacit/automatic extension, the end date (the "up to" box) will not be filled-in in the application.

For lease contracts already in progress on 1 January 2025, as well as for any amendments to these contracts registered prior to this date, the new provisions regarding the designation of the owner, usufructuary or another legal holder for the registration obligation do not apply.

For more details, please consult the Official Gazette website.

The EY team is available for further details on the above.