The electronic lease declaration does not eliminate the need for a written private lease agreement.
The submission of lease information through the electronic platform of the Independent Authority for Public Revenue (AADE) does not replace or abolish the private lease agreement.
Although a lease agreement may be validly concluded orally, the parties’ agreement — which constitutes the essential element of the contract — should ideally be recorded in writing. The electronic declaration primarily serves a tax-related purpose, namely the registration of the lease for tax compliance purposes. Nevertheless, in the absence of a written lease agreement, it may function as evidence of the existence of the lease and, in many cases, as proof of the agreed terms between the parties.
It is therefore advisable to have a written lease agreement, as it clearly sets out the rights and obligations of the parties beyond the general provisions of the law. Furthermore, such a document significantly facilitates legal procedures, including the issuance of an eviction order in cases of unpaid rent. It also helps ensure clarity regarding the contractual and statutory duration of the tenancy.
Although the law does not exclusively require a private lease agreement as proof of the lease, in practice it is frequently used as the principal evidentiary document. However, the existence of the lease and its terms may also be proven through other documents or a combination of documents.
An electronic declaration submitted to and accepted by both parties through the AADE platform may also serve as proof of the conclusion of the lease, since it reflects the concurrence of the parties’ declarations of intent through electronic means. Electronic documents and the use of unique access credentials are legally equivalent to handwritten signatures and carry the same evidentiary value.
