The registration should be done within 30 days from the date of the signature of the agreement. The non-execution of the registration means the contract is not formally valid. If it is done after the 30 days, there will be arrears to pay.
Who has to register the contract?
Both the landlord or the tenant can do the registration. Usually with international students is the landlord taking care of this issue, who must give a copy (stamped in original by the revenue agency) of the registration to the student.
The model used for the registration is called RLI model. The office where to register the contract is the Agenzia delle Entrate (the Revenue agency). The registration can be done either online or going to one of the offices of the Revenue agency.
Usually those who do not register the agreement do so to avoid paying taxes on the rent and sometimes demand payment in cash. This method is illegal and is not safe for either the tenant or the landlord, who will not be able to enforce their rights in court under the agreement, unless they opt for late registration, which entails the additional payment of interest and significant penalties.
It is advisable to obtain a copy of the agreement from the landlord, together with a receipt of its registration.
and who pays for the registration tax?
Documents to bring to Agenzia delle Entrate (the Revenue Agency):
- 2 copies of the tenancy agreement signed on every page by both the landlord and the tenant;
- a 16 euros duty stamp (marca da bollo) every 4 pages*
- the payment of the registry tax which is the 2% of the annual rent*
*The above mentioned costs have to be paid 50% by the landlord and the tenant(s). If the person who does the registration pays at first, then the costs have to be split among the contractual parts. And they have to be paid every year of the existing contract.
If the landlord choose the “cedolare secca” (flat- rate income tax on letting out a house or flat) option, then does not need to pay the registry tax and the duty stamp and those need not to be split.