| Violation | Penalty | |-----------|----------| | Not registering the contract with ANAF (Form 168 missing) | Fine between 500 and 1,000 RON (per contract) | | Not declaring rental income | Fine: 1,000 – 5,000 RON + late payment penalties (0.01% per day) + interest (variable, up to 0.03% per day) | | Using an unregistered contract for tenant’s residence registration | Not possible; police (for floating visa) will request ANAF registration proof | | Evading tax completely (no contract, cash only) | Risk of fiscal investigation; fines up to 50,000 RON for severe cases; potential criminal charges for tax evasion if over 100,000 RON unpaid |
The contract is signed in two original copies (one for each party). contract inchiriere apartament anaf
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