Order No. 106/2025/1, of March 13
The Tenant or Subtenant Communication (CLS) is approved, intended for the communication provided for in article 60, paragraph 4, of the IS Code, and respective filling instructions.
- The CLS is optional in nature, allowing tenants and subtenants to notify the Tax and Customs Authority of the start, change and termination of lease, sublease and respective promises, when landlords and subtenants do not comply with the respective communication obligation established in paragraph 1 of article 60 of the IS Code, and may be submitted from the day following the end of the period provided for in paragraph 2 of the same article.
- The CLS is exclusively presented by electronic data transmission, through the Tax Portal, after authentication of tenants or subtenants.
- The tenant or subtenant must indicate the reason for the communication, which must be accompanied by the lease or sublease agreement that is the subject of the communication, as well as documents that prove the elements communicated.
This ordinance shall come into force on the day following its publication and shall take effect on 1 August 2025.
