New registration obligations for accommodation: What Order 381/2026 brings
By Order of the President of the National Agency for Fiscal Administration no. 381/2026 for the approval of the model, content, and management method of the form „Accommodation Capacity Occupancy Sheet”, published in Official Gazette no. 250 of March 31, 2026, new rules are introduced regarding the record-keeping of accommodated persons for taxpayers in the tourism sector and short-term rentals.
What it stipulates
The normative act approves a new form model, called „Accommodation Capacity Occupancy Sheet”, which becomes mandatory for all taxpayers who obtain income from accommodation services or from short-term room rentals. This form replaces the old „Accommodation Capacity Sheet” and aims to standardize and detail how economic operators and property owners record the identification data of accommodated persons and occupancy periods.
The new form requires the collection of specific information for each accommodated person and for each room or rented space. In addition to the guests’ first and last names, the registration of the personal numeric code (CNP) is mandatory or, in its absence, the series and number of the identity document (identity card, passport). Also, the first and last day of rental or provision of the space must be accurately recorded. It is important to note that a fraction of an accommodation day is considered a full day.
The form must be completed for each room or space arranged for overnight stay and is used starting from 2026. It can be edited and completed using IT equipment, but must be kept by the taxpayer in a single copy. By this order, Order of the President of ANAF no. 398/2021 is repealed, which requires a transition to the new record-keeping model.
To whom it applies
The new provisions apply to a wide range of entities and natural persons who generate income from accommodation activities, including:
- Economic operators providing accommodation services (hotels, guesthouses, hostels, motels, tourist villas, etc.).
- Authorized natural persons (PFA) or individual enterprises offering accommodation services.
- Homeowners who short-term rent rooms located in personal property, regardless of whether it is 1-7 rooms or more than 7 rooms. This also includes persons operating through online platforms such as Airbnb or Booking.com.
What you need to do
- Familiarize yourself with the new form model „Accommodation Capacity Occupancy Sheet” and the detailed completion instructions.
- Update internal check-in and guest registration procedures to include the collection of requested data (name, CNP/series and identity document number, accommodation periods).
- Ensure that the IT systems used for managing reservations and clients can generate or integrate the necessary information in the required format.
- Instruct the staff responsible for receiving and registering clients regarding the new obligations and the correct way to complete the sheet.
- Implement a system for completing a distinct sheet for each room or rented space, for each occupancy period.
- Establish a clear methodology for keeping the completed sheets, ensuring their accessibility for potential fiscal controls.
- Review short-term rental contracts or accommodation terms and conditions to reflect the need to collect this data from clients.
Published in Official Gazette, Part I, no. 250 of March 31, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, fiscal, or business advice. Since the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend that you seek specialized legal assistance before adopting any operational decisions based on these changes.