The sanctions regarding the use of cash registers are drastically modified by an emergency ordinance adopted by the government on April 22nd, ordinance which shall come into force upon its publication in the Official Gazette. The same ordinance establishes the taxation of the tips.
The Tax Antifraud applies the fines depending on the differences between the registered amounts and those existing in the points of sale, and suspends the activity only under certain conditions starting with the second violation within two years. The companies can even cancel the decision of suspending the activity, but instead they must pay significant amounts. In addition, special registers previously removed are reintroduced and harsh fines can be given to employees.
The main novelties of the emergency ordinance which modifies OUG 28/1999:
The tip is defined as any amount of money voluntarily offered by a client, in addition to the value of the goods delivered or the services performed by the company, as well as the change given by the seller to the customer and voluntarily left by the latter. It is forbidden to condition the delivery of goods or the performance of services by the offering of a tip.
The tip is marked on a separate receipt, without VAT.
The destination of the tip is decided by the company that may keep it for itself or give it to the employees, according to the order rules that should be kept next to where the cash register is installed.
The tip is considered taxable income for the company and is taxed with 16% profit tax or with 3% income tax, in the case of small enterprises, and if it is later distributed to the employees, it will be taxed with 16% withholding income tax. For this tip, social insurance contribution is not owed.
The register for personal money is reintroduced; the employees are required to fill in this register at the beginning of the work program.
The Tax Antifraud may seize any excess amounts that cannot be justified with documents such as tax receipts, special registers.
The employees are obliged to present the money they have at the request of the control bodies during working hours. Tax Antifraud is not entitled to conduct body searches, but employees who refuse to present their money to the control bodies are fined between 1,000 and 1,500 lei.
How big are the fines?
The sanctions on irregularities in the use of cash registers are set according to a materiality threshold, as follows:
Warning, if the unjustified amount (cash difference) is up to 300 lei, inclusively, but not more than 3% of the value registered in the cash register.
Fine from 2,000 to 5,000 lei, if the unjustified amount is up to 300 lei, inclusively, but not more than 3% of the value registered in the cash register.
Fine from 10,000 to 15,000 lei, if the unjustified amount is between 300 lei and 1,000 lei, inclusively, but less than 3% of the value registered in the cash register.
Fine from 15,000 lei to 20,000 lei and the suspension of the activity for 30 days, beginning with the second violation within a 24 month period, if the unjustified amount is between 300 lei and 1,000 lei, inclusively, but more than 3 % of the value registered in the cash register.
Fine from 20,000 to 25,000 lei, if the unjustified amount exceeds 1,000 lei, but is less than 3% of the value registered in the cash register.
Fine from 25,000 to 30,000 lei and the suspension of the activity for 30 days, beginning with the second violation within 24 months – regardless of the reason for which the sanction was applied in the first place, if the unjustified amount exceeds 1,000 lei and more than 3% of the value registered in the cash register.
! The suspension of the activity ceases in 24 hours after it is made the proof that it was paid both the fine and the amount equal to ten times the value of the fine.
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