The recently published Romanian regulation, which provides rules for tip taxation while influencing fiscal receipt issuance, is being quickly implemented.
Any amount voluntarily received from customers, by the employees of the premises, will have to be written on the fiscal receipt, taxed at 10%, and then distributed to the employees, according to a legislative draft that was adopted on December 13, 2022, at the Chamber of Deputies. In this way, the lawmakers decide to reintroduce rules for the taxation of the tip, with the support of the government and the business environment.
Romania introduces rules for tip taxation
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
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1312
Content accuracy validation date:
20.12.2022
Content accuracy validation time:
14:43h
The bill adopted at the final vote of the Chamber of Deputies of the Romanian Parliament provides for a regulation of tipping and its taxation, starting in January 2023. While tipping has only an optional character, it is regulated as any amount of money received in addition from the customer, to the cost of the product sold or service provided by restaurants or "bars and other activities of serving drinks" (CAEN codes 5610 and 5630), i.e., any amount of money voluntarily granted by the customer at the premises of restaurants or bars.
This new rule obliges businesses like restaurants and bars to include a section indicating the tip in every check that is handed to customers. The level of the tip can be between 0% and 15% of the total cost of the goods/services provided.
The tip collected from customers is highlighted on the fiscal receipt for economic operators, regardless of the method of collection, because tips are permitted not only in cash but also by other means (such as card).
Economic operators have the obligation to hand the customer a payment note, prior to the issuance of the fiscal receipt, in which there are sections intended for the customer’s choice of the level of tip offered, between 0% and 15% of the consumption value. The payment note must also contain another column, in which the customer can enter the amount offered as a tip, in absolute value, if he opts for this method of determining the value of the tip.
It is forbidden for economic operators to condition, in any form, the delivery of goods or the provision of services on the granting of a tip since it is defined as a customer's free choice. In the end, the tip will be marked on the same fiscal receipt as the goods delivered/services rendered and entered in the cash register database.
Restaurants and bars also have to establish internally the procedure and method of distribution to employees of the amounts from tip collection. The law labels tips as "income from other sources," different from salaries and the employer’s expenses, and therefore exempt from social and health contributions and the VAT. The provisions of this Bill (law) go into effect on January 1, 2023.
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