STR Legalization Guide — Romania

Educational guide, updated July 2026. This is not legal or tax advice. Rules change — always verify the current requirements with ANAF, the tourism authority and your local city hall, or with an accountant.

Part 1 — Legal framework

1. Choose your operating form

   Private individual (max 7 rooms), PFA or SRL. An SRL becomes worthwhile at higher volumes or multiple units — but brings extra obligations (e-Factura is mandatory for companies). Talk to an accountant before deciding.

2. The right CAEN code

   CAEN 5520 covers short-stay and vacation accommodation (apartments, villas, holiday homes); 5510 covers hotels and guesthouses with hotel-type services. For a PFA/SRL, the code is registered at the Trade Register (ONRC).

3. Classification certificate (certificat de clasificare)

   Mandatory for any tourist accommodation structure. It is issued by the central tourism authority based on a documentation file, and rates your property in stars (or daisies for guesthouses). Operating without it means fines — and it is the foundation for everything else on this list.

4. Apartment in a building? Check with the owners' association

   For apartments in residential buildings, ask your owners' association about their requirements before you invest — the association's (and neighbours') agreement is frequently requested in practice and avoids conflicts later.

Part 2 — Taxes: the 2026 rules

1. Register with ANAF

   Declare your activity and income. Since 2026, private individuals no longer choose between "normă de venit" and the real system — there is one rule: a 30% flat-rate deduction from gross income, then 10% income tax on the rest. The 10% CASS health contribution applies only above the yearly threshold (approx. 45,000 RON).

2. Cash register (casă de marcat)

   From 2026, an electronic cash register (AMEF) is mandatory for all short-term rental operators. Budget roughly 800–1,500 RON for the device, plus fiscalization and registration with ANAF.

3. e-Factura

   Mandatory for companies (SRLs, guesthouses operating as legal entities). For private individuals identified by CNP it has been optional since 1 June 2026 (Law 88/2026). Voluntary registration in the RO e-Factura Register is done with Form 082.

Part 3 — Compliant operation

1. Get your SITUR code

   Since 20 May 2026 (EU Regulation 2024/1028), every accommodation needs a SITUR registration code. You log in with ROeID or a qualified electronic signature. Note: the legal obligation already applies, but the code issuing was rolled out in stages — check the current status on situr.gov.ro. Without a valid code, platforms like Booking.com and Airbnb are obliged to delist your property.

2. Guest records (fișa de ocupare)

   You must fill in and keep the guest record for every guest. Checks have tightened since the SITUR rules came into force — keep your records complete and up to date.

3. Local taxes at the city hall

   Declare the activity at your local city hall. The building tax may be recalculated for non-residential use, and some localities charge a tourism promotion or stay tax. Requirements differ from city to city — ask locally.

4. DAC7 — the platforms report you

   Airbnb and Booking.com automatically report host income to ANAF under the EU DAC7 directive. Make sure the tax details in your platform accounts are correct and that your declared income matches what the platforms report.

5. Extra permits & insurance

   Depending on capacity and services: fire-safety permit (ISU), sanitary requirements if you serve breakfast. Recommended though not mandatory: liability insurance that covers your guests.

Întrebări frecvente

Actualizat: august 2026

Tip: print this page and tick each step as you complete it.

Guide by HostsPilot