Fiscal subject related
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
EU to protect domestic e-commerce sellers with a cross-border tax reform
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New education was created: Educational videos for Romania
![Romania](https://www.fiscal-requirements.com/storage/images/flags/khdn3b7rS4f1Rhm3Xmv9CYYxEk59gQj2NVN8u88M.png)
This series of instructional videos provide insight into the Romanian fiscalization system. Both legal and technical aspects of the fiscalization system in Romania are presented and divided into various topics. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
EU VAT Validation Tool
One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Changes regarding e-Invoice in Romania and the future effect on B2C
![Romania](https://www.fiscal-requirements.com/storage/images/flags/khdn3b7rS4f1Rhm3Xmv9CYYxEk59gQj2NVN8u88M.png)
The Government of Romania has adopted an Emergency Ordinance that brings changes and additions to the national electronic invoicing system in Romania (RO e-Invoice) while introducing other fiscal measures. The new legislation extends the use of the RO e-Invoicing system for transactions between businesses and final consumers (B2C) in terms of reporting them to this system, starting next year. The... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Introduction of QR codes on fiscal receipts in Romania?
![Romania](https://www.fiscal-requirements.com/storage/images/flags/khdn3b7rS4f1Rhm3Xmv9CYYxEk59gQj2NVN8u88M.png)
In Romania, additions to GEO No. 28/1999 regarding the obligation of economic operators to use electronic fiscal cash registers regarding requirements for fiscal receipts have been introduced. The novelties are brought about by a new emergency ordinance amending certain articles of the above-noted GEO. Among others, there are novelties in presenting certain data on the fiscal receipt. The main ch... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
The Romanian Tax Authority has published a GEO on the delivery of additional data for VAT returns.
![Romania](https://www.fiscal-requirements.com/storage/images/flags/khdn3b7rS4f1Rhm3Xmv9CYYxEk59gQj2NVN8u88M.png)
The authorities are working out the last details before operationalizing the new e-VAT system, which will allow the pre-filling of taxpayers' VAT returns. In this regard, in connection with VAT returns, the legislation was recently amended by a GEO so that cash registers can send new information to the National Agency for Fiscal Administration (ANAF). The GEO was approved and published in Romania... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)