| 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 |

(1) Prezentul contract se încheie în două exemplare, câte unul pentru fiecare parte. (2) Prezentul contract poate fi modificat sau completat numai în scris.

The "Contract Închiriere Apartament ANAF" is not a separate type of contract, but rather the . ANAF’s role is to ensure transparency and tax collection. Non-compliance carries significant financial and legal risks for landlords, while tenants benefit from legal security and residence rights. Both parties should prioritize a registered, written agreement.