Romania's ANAF mandates new reporting for property sales and rental income

From July 2026 Romanian notaries are required to submit Form 208 to the ANAF for every residential sale, purchase or land transfer recorded in the first half of the year. The form includes the identities of the parties, details of the property, the transaction value and any tax calculated and transferred. Filing is performed by the notary; owners do not file a separate report.

During the summer season the ANAF also scrutinises income earned from short‑term rentals listed on platforms such as Airbnb and Booking. Rental earnings must be declared in the Single Declaration, with applicable income tax and, where thresholds are exceeded, health‑insurance contributions. The agency can cross‑check bank transfers and platform data, and undeclared income may trigger back‑tax, interest, penalties or fines. Owners are advised to retain contracts, payment records and platform statements for possible audits.