The taxation of tipping is mandatory, from January 2023, only for services actually provided in restaurants and bars. In the case of home deliveries, it is completely optional, and establishments that opt for taxation can change their minds later.
Home deliveries in Romania: Establishments that opt for tipping may later change their mind in certain cases
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
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533
Content accuracy validation date:
30.01.2023
Content accuracy validation time:
08:18h
In the case of deliveries of products to customers' homes, there is no obligation to highlight the tip on the tax receipt. Therefore, in this specific case, the taxation of tipping is optional to implement at any given time. In essence, if company X decides to tax tipping for home deliveries in February 2023, it can repeal the measure the following month, i.e., in March 2023, if it realizes that the procedure is more confusing than useful or for other reasons.Subsequently, the decision can be reversed without any problems, and the taxation of the tip can be restarted.
To be more precise, according to Law 376/2022, for the delivery of products to customers' homes, economic operators [carrying out activities corresponding to THE NACE codes 5610, "Restaurants," and 5630, "Bars and other beverage serving activities," are not required to highlight the tip on the tax receipt. In other words, tipping is completely optional for home deliveries. However, if taxation is chosen, then the rules established for services provided in restaurants and bars must be applied with the possibility of adaptations.
Where it is chosen to highlight the tip on the fiscal receipt for the delivery of products to customers' homes, the provisions of this article are fully applicable accordingly, with the possibility of adapting the forms specific to the field, as provided by the new law.The tips collected by the premises, from the customers who chose to give tips, are collected by the employer, taxed at a rate of 10%, and the net amounts are divided among the employees according to their own internal procedure.
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