A government decree approved the administrative regulations for the provision of public services for registration with the state tax authorities of lease agreements or gratuitous use of real estate.
According to the document, the landlord is obliged to register the real estate agreement with the tax authority no later than three days from the date of its conclusion.
There is no fee for registration of the contract. Real estate may be leased out for secondary lease (for gratuitous use) by the person who received it for primary lease (for gratuitous use). Secondary leases must also be accounted for by the tax authorities.
Registration of the contract is carried out only in electronic form through the information system of the State Tax Committee.
The contract sent by the landlord through the system will not be taken into account in the tax authorities if the tenant does not confirm it within 5 days. When registering a contract, a certificate with a QR code is issued.
If the contract is terminated early or invalidated by agreement of the parties or otherwise, it will be written off by the lessor online.
