THE REGISTRATION PROCEDURE FOR
LEASE AGREEMENTS WITH THE
TAX AUTHORITIES WAS APPROVED
We are writing to bring to your attention that
companies who wish to register lease agreements with
the tax authorities are now provided with a clear
registration procedure and the necessary forms to be
used for this purpose.
Although not mandatory in case of companies, the
registration of lease agreements with the tax authorities
is useful since, according to applicable legal
provisions, a registered or notarized lease agreement
represents a valid writ of execution for the amounts
due as rent and for the evacuation of the lessee. This
means that no additional court action is required for the
enforcement of lease agreements in this cases.
The procedure for registration of lease agreements
concluded by companies has been approved by the
National Agency for Fiscal Administration through
Order no. 1985 (the "Order") for the approval of the
registration procedure of lease agreements and
fiduciary agreements, published in the Official Gazette
no. 16/9.01.2013.
The registration procedure is straight forward. The
lessor must fill in the a standard form and submit it,
together with the lease agreement, to the competent tax
authorities where the lessor is registered. The form is
called "Registration form for lease agreements" and is
provided by Annex 4 of the Order. The lessor can
either submit the required documents personally or by
post, in which case a notarized copy of the lease
agreement must be attached to the standard form.
Any subsequent amendment to the lease, such as
termination or modification, will also be made by
submitting the same standard form, together with
documents attesting these changes.
The tax authority will register the lease agreements in a
database called the "Registry of lease agreements"
(Romanian: Registrul contractelor de locaţiune) within
5 days after the receipt of the registration request.
Although the same benefits can be achieved by
concluding the lease agreement before a notary public,
since notarization implies additional costs, this new
procedure proves to be more cost and time effective to
the landlords.
Should you have any questions related to lease
agreements or to the registration procedure for
lease agreements, please feel free to contact us.
ABOUT US The members of DLA Piper’s Romanian team have been
involved in several headline transactions in the Romanian
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Partner
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+40 372 155 807
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alin.buftea@dlapiper.com
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