THE EMERGENCY ORDINANCE N0. 8/2015 CONCERNING THE MODIFICATION AND THE COMPLETING OF A SERIES OF NORMATIVE ACTS, DEFINES THE TERM “TIP” AS AN AMOUNT OF MONEY OFFERED VOLUNTARILY BY THE CLIENT, EXCEEDING THE PRICE FOR THE GOODS OR SERVICES PROVIDED BY THE ECONOMIC OPERATORS, AS WELL AS THE CHANGE PROVIDED TO THE CLIENT BY THE PROVIDER, NOT WILLINGLY TAKEN, BY THE FIRST INDIVIDUAL, IN A VOLUNTARY MANNER.

It is forbidden for the economic operators to condition, in any form, the delivery of such goods, or the provision of services for the offering of tips. The tip must be justified through written data in the documents delivered by the electric fiscal cashing devices, being registered on a separate tax receipt.
The economic operators establish through an interior order regulation if the earnings originating from tips remain at their disposition, or if they shall constitute a source of other incomes distributed to the employees. If the tip is distributed to the employees, it cannot be assimilated to a delivery of goods or to a service performance.
In the situation of the enterprises where there are money amounts which are not taxed, the Ordinance establishes sanctions taking into account the value that cannot be justified.

Furthermore, the Ordinance has established for the electronic fiscal cashing devices’ users, the obligations to register the amount of money possessed by the economic operator’s personnel developing an activity in the goods or services provision selling unity, in a Personal Cash Register.

The entire value surpassing the one registered at the beginning of the working program does not represent a justifiable amount in accordance with the Personal Cash Register.

Published in the Romanian Official Journal n0 285 of the 28th of April 2015
The Law has entered into force on the 28th of April 2015
Issuer: The Romanian Government