Regulation of Tips

Monitorul Oficial al Romaniei, Part I, No 285 of 28 April 2015 has published Government Emergency Ordinance No 8/2015 which amends and supplements some legislative acts (“GEO 8/2015”).

GEO 8/2015 amends and supplements Government Emergency Ordinance No 28/1999 on the obligation of economic operators to use electronic cash registers, by introducing provisions referring mainly to:
– the term “tip,” defined as “any amount of money willingly offered by customer to employee in addition to the basic price of supplied goods or services […], as well as the change kept by seller upon customer’s specific instruction;”
– the obligation to evidence tips on a separate cash register receipt;
-the obligation of economic operators to establish the destination of tips and evidence it in the internal regulation (which should be displayed next to the electronic cash register), i.e. whether tips should remain at such operators’ disposal or they should be distributed to employees;
– the tips distributed to employees shall not be assimilated to supplies of goods or services;
– the obligation of the personnel of economic operators active in the sales or services industries to record in a special book on personal finance the amounts of money which they own at the very beginning of their working hours;
-the updating of the list of contraventions and the penalties applicable thereto (the provisions establishing contraventions and the related penalties shall come into force ten (10) days after the date of publication of GEO 8/2015 in Monitorul Oficial).

GEO 8/2015 becomes effective as of 28 April 2015.
Economic operators that have not yet agreed with the authorised distributor or the service and repair entity on the manner in which any defects occurring in the functioning of the electronic cash register should be notified must do so within a sixty (60)-day term of the date of entry into force of GEO 8/2015.

TAX ALERT by DS TAX ADVISORY SERVICES

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