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
Views:
474
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.
Other news from Romania
The Romanian Government takes responsibility for the fiscal package: the increase in VAT, the increase in excise duties, and other tax changes.
Romania
Author: Tara Nedeljković
On July 7, 2025, the Romanian Government formally assumed responsibility before Parliament for a sweeping fiscal reform package, which includes increasing the standard VAT rate to 21%, raising reduced VAT rates to 11%, increasing excise duties by 10%, taxing dividends at 16%, and imposing health contributions (CASS) on pensions above 3,000 lei. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Romania announces VAT and other tax measures – VAT rate changes starting as soon as August 1st
Romania
Author: Tara Nedeljković
Romania has announced significant tax changes, including VAT rate increases starting August 1, 2025, to help reduce the budget deficit. The standard VAT rate will rise from 19% to 21%, and the reduced VAT rates of 5% and most 9% rates will be unified at 11%, covering food, medicines, books, firewood, water, and HoReCa services, though the HoReCa rate may increase to 21% after an October review. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Reminder: Ensure e-invoice compliance in Romania before July 1, 2025, to avoid penalties.
Romania
Author: Tara Nedeljković
Starting July 1, 2025, Romanian businesses must ensure full compliance with B2C e-invoicing rules, as penalties for non-compliance will take effect. Since January 1, 2025, all economic operators—regardless of VAT status—have been required to issue and submit B2C invoices via the RO e-Invoice system, with a six-month grace period ending soon. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New consumer protection obligations have been introduced by ANPC Romania.
Romania
Author: Tara Nedeljković
Romania’s National Authority for Consumer Protection (ANPC) has introduced new obligations under Order No. 331/2025 for traders selling tobacco products and derivatives, requiring them to display a standardized warning that sales to minors are prohibited and age verification may be requested. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Romania
Romania
Author: Tara Nedeljković
The document “EV Chargers from the Fiscalization Perspective in Romania” provides a detailed overview of how electric vehicle (EV) charging stations are regulated under Romania’s fiscalization system. It begins with an introduction to Romania’s fiscalization framework, emphasizing the role of certified fiscal devices like cash registers and printers connected to the tax authority ANAF. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login