Law on taxation of activities in the HoReCa industry is adopted

To whom do the law’s provisions apply?

The provisions of Law no. 170/2016 apply to Romanian legal entities that perform activities corresponding to the following CAEN codes:

  • 5510 – “Hotels and other similar accommodation “
  • 5520 – “Accommodation facilities for holidays and short periods of time”
  • 5530 – “Caravan parks, campgrounds and camps”
  • 5590 – “Other accommodation services”
  • 5610 – “Restaurants”
  • 5621 – “Catering activities”
  • 5629 – “Other food services”
  • 5630 – “Bars and other beverage serving activities”.

Computation principles

This specific tax is computed based on a standard tax and on certain coefficients that depend on: the class of the city/village where the activity is performed, usable commercial surface and seasonality. The value of these items differ depending on the type of activity performed.

Declaration and payment rules

The declaration and payment of this specific tax is performed biannually, until the 25th of the following month. The amount to be paid is half of the annual specific tax.

Dan Bădin
Partner DELOITTE ROMÂNIA

Elena Trifa
Manager DELOITTE ROMÂNIA