Tax Flash No. 5/2015

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Emergency Ordinance 8/2015 for the amendment and completion of certain normative acts was published in Official Gazette 285/2015

  • Amendments were brought to Emergency Ordinance 28/1999 regarding the obligation of economic operators to use fiscal electronic cash registers, such pertaining mainly to the granting of amounts under the form of tips
  • Tips are defined as any amount of money offered voluntarily by the client, in addition to the value of the goods or services supplied, as well as the change given by the vendor to the customer and not accepted by the latter voluntarily
  • The conditioning, in any way at all, of the supply of goods or services by tips offering is prohibited
  • Tips should be included in a different tax receipt
  • Revenue from tipping collection remains available to economic operators or constitutes a source of other income that is distributed to employees, as set out by economic operators through internal procedures
  • Amendments were brought also with respect to the contraventions and penalties provided by Emergency Ordinance 28/1999

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