THE GOVERNMENT DECISION NO. 367/2015 INTRODUCES THE TAXATION OF TIPS, MAKING A DIFFERENCE BETWEEN THE TIPS DELIVERED TO THE EMPLOYEES AND THE TIPS REMAINING AT THE DISPOSITION OF THE ECONOMICAL OPERATOR.

On the one hand, if the tip is delivered to employees, it is imposable, entering in the category of other incomes, being thus submitted to a tax of 16%. On the other hand, if the tip remains at the disposition of the economical operator registered on VAT purposes, it is submitted at the VAT standard quote of 24%.
The same normative act establishes favorable dispositions for physical persons with serious or accentuated disability, stipulating the procedure of applying the rules concerning the exemption from paying the tax for the incomes of the independent activities, from salaries, from alimony and from incomes resulting of agricultural activities, forestry, fishing.
The exemption is applied from the date of establishing the serious or accentuated degree of disability.

Published in the Romanian Official Journal n0 373 of the 28th of Mai 2015
The Decision has entered into force on the 1st of June 2015
Issuer: The Romanian Government