There are several ways to register lease agreements concluded between individuals with the State Tax Service.
The State Tax Service (STS) reminds that individuals renting out real estate, including through Booking and Airbnb platforms, are obliged to register the contract of transfer of possession and/or use (lease, rental, usufruct, superficies) of real estate with the State Tax Service. According to the Tax Code, property owners must register the agreement within 7 days from the date of its conclusion, as well as pay income tax of 7% of the rental value specified in the agreement by the 25th day of each month. The agreement can be registered at the Tax Service Department of the STS or electronically through the e-Cerere service (module "Application for Registration of Real Estate Lease Agreements by Individuals"). One can also send the agreement to the STS by registered mail with the required supporting documents attached, or via the official STS e-mail. For correct registration of the agreement with the STS, a special guide has been developed: https://goo.su/S1DJo. // 22.08.2023 - InfoMarket.






