It is thus eliminated the possibility of erroneous interpretations of the origin of amounts received by means of a tip.
According to the Draft legislative deed, the tip represents any amount of money provided voluntarily by the client, in addition to the value of the goods delivered or services rendered by the operators (….) as well as the rest given by the seller to the client and not taken by it voluntarily. Tipping cannot be considered a delivery of goods or provision of services. Also, it will be banned for the economic operators to condition, in any form, the supply of goods or services by granting the tip.
Tipping shall be justified by the data given in the documents issued by electronic cash machines and is highlighted on a distinct tax receipt. Economic operators shall establish by an internal regulation if the collection of the revenue from the tips remains at their disposal, or constitute a source of other income that is distributed to employees.
The regulation is kept at the installation of the electronic scoring device in order to be presented to the fiscal control bodies. The amounts resulted from tips are recorded in the accounting as other incomes and the amounts distributed to employees are recorded on the expenses account, according to the applicable accounting regulations.
The proposed taxation aims for:
– taxation of the tip as profit of the economic operator, if it is not distributed to the employees (16% or 3% for micro enterprises);
– tips are not included in the area of the VAT
– taxation from the employee’s income tax with 16% from other sources, by withholding, if the tip is distributed to employees;
– the tips are not included in the taxable amount of social contributions and social health contributions – so non taxation from this point of view of social contributions.
Although approved in public debate on 22.04.2015, the Ordinance has not yet been published and will come into force after its publication in the Official Gazette.