EMERGENCY ORDINANCE NO. 89 OF 09.10.2018
As of 01.11.2018, the reduced VAT rate of 5% also applies to the following services:
- Entrance fees to fairgrounds, amusement parks and amusement parks;
- Accommodation in the hotel sector or similar sectors with a similar function, including the renting of land equipped for camping sites;
- Gastronomy and catering services, with the exception of alcoholic beverages, except beer;
- The right to use sports facilities, whose activity falls under the activity codes CAEN 9311 – Activities of sports facilities and 9313 Activities of fitness centers, according to the classification of economic activities – CAEN.
The reduced VAT rate will thus be reduced from 9% to 5% for catering and catering services, while the 9% VAT rate will apply to the supply of foodstuffs (except for alcohol) and 19% to alcoholic beverages. A differentiation between gastronomy and catering services and food deliveries is therefore necessary. According to the Tax Code, catering services consist of services related to the supply of food and/or beverages, prepared or unprepared meals, for human consumption, accompanied by related services suitable for their immediate consumption. Related services include, but are not limited to: the provision of an appropriate framework for food consumption, the serving of food, the delivery / provision of serving personnel, cooks or cleaning personnel, the provision of crockery or cutlery, the provision of furniture suitable for food consumption, such as tables and chairs, cleaning or relief of tables, etc.
EMERGENCY ORDINANCE NO. 2716 OF 06.11.2018
- Since November 2018, the administration of medium-sized enterprises has been carried out by the District Public Finance Administrations, in the area of which the tax domicile of the enterprises is located. Thus, the tax office in Brasov is no longer responsible for the medium-sized enterprises in Sibiu, it is now the tax office in Sibiu.
GOVERNMENT RESOLUTION NO. 937 OF 10.12.2018
From 1 January 2019, the minimum salary will increase from 1,900 lei to 2,080 lei gross. At the same time, a differentiated minimum salary of 2,350 lei gross will be introduced for employees whose employment provides for university studies (according to the Romanian professional
classification COR) and who have at least one year of professional experience in the field of completed university studies.
Below you find a comparative presentation of the minimum salary before and after 01.01.2019:
