ANAF has launched a Guide to guide those who will pay the specific tax
The National Agency for Fiscal Administration, ANAF, has published a guide to help companies applying the specific tax starting this year.
Romanian legal entities that, as of December 31, 2016, cumulatively met the following conditions are required to pay the tax specific to certain activities: they had registered in their constitutive documents, according to the law, as a primary or secondary activity, one of the activities corresponding to the following CAEN codes: 5510 – „Hotels and other similar accommodation facilities”, 5520 – „Holiday and other short-stay accommodation facilities”, 5530 – „Recreational vehicle parks, trailer parks and camping grounds”, 5590 – „Other accommodation services”, 5610 – „Restaurants”, 5621 – „Event catering activities”, 5629 – „Other food service activities n.e.c.”, 5630 – „Beverage serving activities”. they are not in liquidation, according to the law.
To view the Guide click here
Source: Profit
Frequently Asked Questions
Who is required to pay the specific tax?
Romanian legal entities operating in the HoReCa sector (hotels, restaurants, bars, catering) that met specific CAEN code criteria as of December 31, 2016, and are not in liquidation.
Which CAEN codes fall under the specific tax regime?
The codes include 5510, 5520, 5530, 5590 (accommodation), 5610 (restaurants), 5621, 5629 (catering), and 5630 (bars).
Where can I find the official ANAF guide?
The guide is available on the official ANAF website or via the direct link provided in the article to assist taxpayers with compliance.