{"id":123259,"date":"2016-06-28T00:00:00","date_gmt":"2016-06-27T21:00:00","guid":{"rendered":"https:\/\/rhn.ro\/chamber-of-deputies-approved-the-law-on-the-specific-tax-for-certain-activities\/"},"modified":"2026-03-28T17:02:41","modified_gmt":"2026-03-28T15:02:41","slug":"chamber-of-deputies-approved-the-law-on-the-specific-tax-for-certain-activities","status":"publish","type":"post","link":"https:\/\/rhn.ro\/en\/chamber-of-deputies-approved-the-law-on-the-specific-tax-for-certain-activities\/","title":{"rendered":"Chamber of Deputies Approved the “Law on the Specific Tax for Certain Activities”"},"content":{"rendered":"
The lump-sum tax law is officially named „Law on the specific tax for certain activities”, it was adopted on June 28 by the Chamber of Deputies and still has three stages to complete, namely the stage in which challenges regarding the constitutionality of the law can be filed, promulgation by the president, and publication in the Official Gazette.<\/div>\n
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The Law on the specific tax is scheduled to enter into force on January 1, 2017.<\/div>\n
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Within 90 days of publication in the Official Gazette, the methodological norms must be developed, which will be approved by a joint order of the Minister of Public Finance and the Minister of Economy, Trade, and Relations with the Business Environment.<\/div>\n
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CAEN codes for the specific tax:<\/div>\n
5510 – „Hotels and other similar accommodation facilities”,<\/div>\n
5520 – „Holiday and other short-stay accommodation”,<\/div>\n
5530 – „Caravan parks, camping sites and halting sites”,<\/div>\n
5590 – „Other accommodation services”,<\/div>\n
5610 – „Restaurants”,<\/div>\n
5621 – „Event catering activities”,<\/div>\n
5629 – „Other food service activities n.e.c.”,<\/div>\n
5630 – „Bars and other beverage serving activities”.<\/div>\n
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The project through which the profit tax is replaced by a specific tax in the tourism industry, for hotels and public catering units, was submitted to Parliament in 2015. <\/div>\n
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According to a press release from the National Council of Private Small and Medium Enterprises, the bill was approved by the Chamber of Deputies with amendments compared to the Senate version, including:<\/div>\n
–\t<\/span>extension of the specific tax to micro-enterprises;<\/div>\n
–\t<\/span>elimination of the condition to achieve a net annual turnover, in RON equivalent, of up to 5 million EUR;<\/div>\n
–\t<\/span>total revenue weight of over 70%;<\/div>\n
–\t<\/span>condition of an average annual number of employees less than or equal to 250.<\/div>\n
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Download HERE <\/a><\/strong>the Lump-sum Tax Law for restaurants, bars, guesthouses, hotels – Version for promulgation<\/a><\/div>\n
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Source: Profit<\/a><\/p>\n

Frequently Asked Questions<\/h3>\n

When does the Law on the Specific Tax enter into force?<\/strong><\/p>\n

The law is scheduled to take effect starting January 1, 2017.<\/p>\n

Which business sectors are affected by this lump-sum tax?<\/strong><\/p>\n

The tax applies to the tourism and public catering sectors, specifically targeting hotels, restaurants, bars, and catering services under designated CAEN codes.<\/p>\n

What were the key amendments made by the Chamber of Deputies?<\/strong><\/p>\n

Key changes include extending the tax to micro-enterprises and removing the 5 million EUR annual turnover limit for eligibility.<\/p>\n","protected":false},"excerpt":{"rendered":"

The lump-sum tax law is officially named „Law on the specific tax for certain activities”, it was adopted on June 28 by the Chamber of Deputies and still has three stages to complete, namely the stage in which challenges regarding the constitutionality of the law can be filed, promulgation by the president, and publication in…<\/p>\n","protected":false},"author":0,"featured_media":66193,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2859],"tags":[],"thb-sponsors":[],"class_list":["post-123259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stirea-editiei-en"],"article_style_override":"","post-style":"","post_via":"","post-top-image":"https:\/\/rhn.ro\/wp-content\/uploads\/2020\/02\/topstory.jpg","_links":{"self":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/123259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/comments?post=123259"}],"version-history":[{"count":0,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/123259\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media\/66193"}],"wp:attachment":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media?parent=123259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/categories?post=123259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/tags?post=123259"},{"taxonomy":"thb-sponsors","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/thb-sponsors?post=123259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}