The Ordinance on Tax Increases (OG 16/2022) introduced the obligation that lease agreements must be registered with ANAF from January 1, 2023. This is for a maximum of 30 days. The implementation order is published in the Official Gazette.

In the case of lease agreements effective on January 1, 2023, registration and changes that occurred during this time are carried out within no more than 90 days.

If the object transferred for use is jointly owned, each co-owner is obliged to register the lease agreement with the authorized tax authority.

It follows from the order that documents can be submitted both in paper and electronic form.

According to the order on the tax increase, taxable income is set at the level of gross income. Essentially, the flat rate of 40% has been abolished and the tax will be calculated on the basis of gross income.

That is, as tax consultant Cornel Grama recently explained to HotNews.ro, 6% of the tax will no longer be paid, but 10% of the amount in the contracts.