Effective January 1, 2026, mandatory electronic rent payments will be enforced for both individuals and businesses. Law 5222/2025, Article 210
Payments will be made exclusively via bank transfer, eliminating the option of cash or other payment methods.
Key Rules:
- Mandatory Electronic Payment: Effective January 1, 2026, all rents must be paid only via bank transfer.
- Elimination of Cash Payments: Cash payments or other payment methods will not be accepted.
- Declared Account: The account used for payment must be in the lessor’s name and must have been declared to the AADE.
- Payment Deadline: Payments must be made within the first five days of each month.
- AADE Monitoring: The AADE will monitor payments to ensure that rents are paid via bank transfer throughout the year.
Consequences for Owners:
Owners who do not accept rent payments via bank transfer lose the 5% discount currently applicable as a deemed depreciation expense.
Consequences for Tenants:
Tenants who do not pay their rents via bank transfer will not be entitled to subsidies or other aid dependent on payment certification.
Provisions for Businesses:
Businesses paying rent for business premises are obliged to pay it via bank transfer. Should this rule not be observed, the related expense will not be recognized as deductible.
The above text is for informational purposes and in no way replaces specialized advice.
