METHODOLOGICAL NORMS TO APPLY LAW 170/2016 ON CERTAIN SPECIFIC TAX ACTIVITIES, ROMANIAN LEGAL ENTITIES WHICH ARE CORPORATE TAXPAYERS, HAVING REGISTERED AS MAIN OR SECONDARY ACTIVITY THE ACTIVITY/ACTIVITIES CORRESPONDING TO NACE CODES FOR WHICH THE SPECIFIC TAX IS APPLIED, BUT WHICH DO NOT CARRY OUT ACTIVITY IN THOSE RESPECTIVE DOMAINS, DO NOT HAVE THE OBLIGATION TO PAY THE SPECIFIC TAX FOR THOSE ACTIVITIES

The tax specific to certain activities is also applied to Romanian legal entities which change to the corporate tax regime (former micro-enterprises where share capital increased to above the 45.000 RON threshold).
Companies applying the microenterprise regime from the 1st of January 2017 do not apply the specific tax to certain activities. Once these methodological Norms come into force, compliance with conditions is verified at the beginning of each fiscal year, based on the situation on the 31st of December of the previous year. Notification to the local fiscal authority should take place by the 31st of March of the subsequent year. Romanian legal entities which are payers of corporate tax and have chosen a fiscal year different from the calendar year, enter the system of tax specific to certain activities starting the 1st of January 2017.
Resort is defined as being formed of buildings which include – in the same edifice – physically or functionally connected edifices, structures of tourism accommodation with different functions, given the fact that the law does not make further distinctions of this aspect.

Taxpayers also obtaining income from activities other than those which are subject to specific tax should determine and simultaneously pay the tax specific to those activities and corporate tax for the remaining activities. Therefore, taxpayers which also obtain income from activities other than those corresponding to specific tax should organize and administer/manage accounting records to determine income and expenses related to those specific activities.
To determine common expenses which are taken into consideration to calculate the fiscal result, a rational allocation method is used, as per applicable accounting regulations or by proportionally allocating the share of revenue from the activities covered to total income recognized by the taxpayer.