April 21, 2017

At the end of last week, on 14 April 2017, the rules on the application of Law No. 170/2016 – on the specific tax by OMFP no. 464/ 2017.

CAEN codes covered by the payment of specific tax:

5510 – “Hotels and similar accommodation facilities”
5520 – “Accommodation facilities for holidays and short periods”
5530 – “Parks for caravans, campsites and camps”
5590 – “Other accommodation services”
5610 – “Restaurants”
5621 – “Eating activities (catering) for events”
5629 – “Other food services n.c.a.”
5630 – “Bars and other beverage service activities”
These rules provide clarifications on how to calculate the specific tax, introduced from 1 January 2017 in Romanian legislation, through Law No. 170/2016.

Companies in the tourism sector, restaurants and public catering, which also carry out other activities, will have a mixed taxation. Thus, if a hotel complex will pay specific tax for the accommodation and public food units it owns, but it will also pay corporation tax on taxable income obtained from other activities not related to the accommodation and food activities of tourists. Therefore, these firms will apply the mixed tax regime to them.

Another important aspect is related to companies that have passed in the constitution an activity that targets the specific tax. Suppose that in the instrument of incorporation is listed as secondary activity “Hotels and other similar accommodation facilities”, but the company has not opened any hotel or other accommodation facilities from which to obtain money, then this is of course automatically exempt from the application of the specific tax.

The transition to the specific tax system is reported via form 010 and its declaration is made semi-annually via Form 100. Payment terms for the current year are two payment deadlines July 25, 2017 and January 25, 2018.

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