Emergency Ordinance no 8/2015 amending certain normative acts, was published into Official Gazette no 285/28.04.2015

Government Emergency Ordinance 28/1999 regarding economic operators’ obligation to use fiscal electronic marking devices was amended.

Tip is defined as “any amount of money offered voluntarily by the client, in addition to the value of the delivered goods or services provided by the economic operators.”

Tip is justified by the data recorded in documents issued by the fiscal electronic marking devices and is highlighted on a distinct fiscal receipt.

The economic operators decide by an internal regulation if the revenue from tips remain at their disposal or are distributed to employees. The regulation is kept at the installation of the fiscal electronic marking device.

If the tip is income of the employees, the amount on the fiscal receipt will be without VAT.

Tip is booked in other income accounts and the amounts distributed to employees are booked as expenses.

It is introduced the obligation to draw up supporting documents, both for amounts introduced by employees in sales unit and the amounts extracted from the unit, in order to identify the amounts not supported by documents.
At the start of working hours, the employer must ensure the recording of own employees money in a Register of personal money, specially created for this purpose. Any extra amount registered it is considered as not justified within the Register of personal money.

At the request of tax authorities employees are required to present their own personal money, otherwise they could be sanctioned with a fine of 1,250 lei.

Economic operators which will not record employees personal money into the Register of personal money will be fined with 9,000 lei.

Depending on the amounts of money unjustified in cash desk, the act can be sanctioned starting with a warning and up to a penalty fine of 30,000 lei, including the suspension of activity for 30 days.

Emergency Ordinance shall enter into force on 8 May 2015 (10 days from law publishing).