Short-term rentals
ANAF (legal entities)

How do I declare short-term rental income to ANAF? - legal entities

Starting a short-term rental business can be challenging, but preparation and practical advice make it easier. This page provides realistic information to help with the legal aspects, whether you are just starting or already have experience.

Declaring rental income

How should I proceed?

1

Fiscal cash register

Under Emergency Ordinance 28/1999, where a registered business receives payments directly from guests in cash, by bank card or other means, it must have a fiscal cash register. The registered business must also issue fiscal receipts and give them to customers.

2

Intra-community VAT

If you promote your property on platforms outside Romania, such as Booking or Airbnb, you need an intra-community VAT number.

3

Ministry of Tourism classification

Under Emergency Ordinance 58/1998, the owner must obtain a classification certificate from the Ministry of Tourism. Find information here about obtaining this classification certificate.

4

Accommodation capacity form

Tax rules require the accommodation capacity form to be completed and retained every year, including the first year of rental activity. In the section "III. Tourist rental period of the room" you can add more periods by creating an electronic annex with the same structure.

Download accommodation capacity form
All information is provided for general information only. Users should consult current tax legislation and an authorised tax adviser for specific details. This page accepts no responsibility for losses or damage caused by interpreting or applying this information. For further details, ANAF representatives provides guidance and assistance.
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Frequently asked questions

What is the income declaration deadline?

Income can be declared until 25 May of the following year

Does the living room count as a room in an apartment?

If it has a sofa bed, it counts as a room

Is there a calculator for rental income tax?

Yes, we also have a rental tax calculator right here.

Can I rent without a Ministry of Tourism classification certificate?

Unfortunately not, but once you submit your application, a provisional certificate is issued and can be used as proof.

Is a fiscal cash register mandatory?

Under Emergency Ordinance 28/1999, a cash register is mandatory when receiving cash or card payments directly from guests.

Why do I need an intra-community VAT number?

Receiving services from EU operators requires an intra-community VAT number because the place of supply is the recipient's location and VAT is due in Romania.

Are rooms counted together?

Yes. If the owner has multiple locations, their rooms are added together and a form of business registration is required.