The tourist promotion tax for the Capital increases to 2% of accommodation revenue
The special tax for the tourist promotion of the municipality of Bucharest for the year 2020 will be calculated by applying a 2% rate to the accommodation revenue for each day of the tourist’s stay, compared to 1% currently, according to a draft resolution adopted on December 18, 2019, by the municipal councilors.
Individuals and legal entities through which accommodation is provided, including collaborative economy accommodation units marketed on platforms such as AirBnb.com or Booking.com, will be required to distinctly highlight the collected special tax for the tourist promotion of the municipality of Bucharest in the documents used for collecting accommodation fees.
Both AirBnb.com and Booking.com will be required to collect and remit the tax only for listed units without classification. Units that have a classification certificate will have to collect and remit this tax themselves.
The special tax will be collected by the tourist reception structure upon the registration of the accommodated persons.
By tourist reception structure with accommodation function is meant: hotel, apartment hotel, hostel, motel, tourist villa, tourist chalet, bungalow, holiday village, campsite, tourist stop, camping-type cottage, apartment and room for rent in family homes, tourist guesthouse.
Late submission of settlement declarations is sanctioned with fines between 71-283 RON, and non-submission of settlement declarations with fines between 283-705 RON. In the case of legal entities, the minimum and maximum limits of the fines are increased by 300%.
Source: Economica
Frequently Asked Questions
What is the new tourist promotion tax rate in Bucharest?
Starting in 2020, the special tax for the tourist promotion of the Capital increased from 1% to 2% of the accommodation revenue for each day of stay.
Who collects the tax for units listed on Airbnb or Booking.com?
The platforms collect and remit the tax only for unclassified units. Units that hold a classification certificate must manage the collection and remittance of the tax themselves.
What are the penalties for failing to file tax declarations?
Fines for non-submission range between 283 and 705 RON for individuals, while for legal entities, the fine limits are increased by 300%.