From the beginning of 2023, bars and restaurants will have the obligation to highlight the tip on both the bill and the fiscal receipt. The amounts derived from tips must be distributed in full to employees, and the money from this source is considered income with withholding at source, without being included in the calculation base of the social security contribution and without falling within the scope of VAT.
What should you know about tips and paying taxes on tips in the hospitality sector in Romania?
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
503
Content accuracy validation date:
25.07.2023
Content accuracy validation time:
11:35h
Tipping means any amount of money voluntarily offered by the customer, in addition to the value of the delivered goods or services provided by economic operators carrying out activities corresponding to NACE codes: 5610, "Restaurants" and 5630, "Bars and other beverage serving activities". These new rules regarding the tip will stay in force for the above-mentioned business codes.
As for the declaration of taxes, the tax is declared using the form D100, "Declaration on payment obligations to the state budget—a tax on income from other sources.
In the event of failure to comply with the provisions related to tipping, it will be considered non-compliance with the regulations and sanctioned with a fine between 2,000 lei and 4,000 lei (approximately a little over 800 EUR) according to the current rules. For the economic operators provided, the tip received from customers is highlighted on the fiscal receipt, regardless of the method of collecting it.
Economic operators have the obligation to hand over to the customer a payment note before issuing the fiscal receipt, in which fields are provided for the customer to choose the level of tips offered, between 0% and 15% of the consumption value.
The bill must also contain another field in which the customer can enter the amount offered as a tip, in absolute value, if he chooses this way of determining the amount of the tip granted. Economic operators are prohibited from making the supply of goods or services conditional on tipping in any form since tips are always optional and giving tips depends on the customers' choice.
Other news from Romania
Amended law brings optional printing of fiscal receipts to customers in Romania in certain cases.
Public
Romania
Author: Tara Nedeljković
Romania
Author: Tara Nedeljković
Romania has amended its Fiscal Code to make printing fiscal receipts optional for transactions paid with credit or debit cards, starting December 26, 2024. Customers can still request a printed receipt, but in its absence, a bank statement will serve as proof of purchase. This change aims to reduce administrative burdens while maintaining consumer rights and business flexibility. A recent legislat... Read more
ANAF published a Guide to the Romanian e-Invoicing System with details on invoice codes, VAT categories, and some general rules for completing invoices.
Romania
Author: Tara Nedeljković
The Romanian Tax Authority has published a guide to the use of codes dedicated to invoice types of the various VAT categories, as well as other rules, in the national system regarding the electronic invoice RO eFactura, i.e., the Romanian e-Invoicing system. Read more
Additional clarifications from Romanian authorities on handling simplified invoices with additional data needed from 2025.
Romania
Author: Tara Nedeljković
Starting January 2025, simplified invoices in Romania for both B2B and B2C transactions must include additional details, such as the VAT or tax identification code of the beneficiary, and be submitted to the e-Invoice system unless classified as tax receipts. Read more
Key amendments and e-invoicing updates in Romania approaching 2025.
Romania
Author: Tara Nedeljković
Romania's Ministry of Finance has proposed updates to e-invoicing regulations, set to take effect in January 2025, including eliminating the obligation to use RO e-Invoice for certain non-taxable transactions outside Romania. The draft law introduces mandatory e-invoicing for simplified invoices while exempting tax receipts issued via fiscal devices and intra-community deliveries exempt from VAT. Read more
Clarifying Romania's e-invoicing requirements and how they impact B2C transactions in 2025
Romania
Author: Tara Nedeljković
Romania's e-invoicing requirements for business-to-consumer (B2C) transactions, effective January 1, 2025, mandate the submission of invoices in the RO e-Invoice system only for specific cases defined by law. Read more
The QR code requirement on fiscal receipts status and deadline announcement by the Romanian government
Romania
Author: Tara Nedeljković
The Romanian government, through Government Emergency Ordinance No. 69/2024, mandates the inclusion of QR codes on fiscal receipts containing key details such as issuance time and fiscal series, aimed at enhancing tax compliance. Due to technical challenges and ongoing discussions with stakeholders, businesses have until September 1, 2025, to comply without penalties. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more