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What should you know about tips and paying taxes on tips in the hospitality sector in Romania?

From the beginning of 2023, bars and restaurants will have the obligation to highlight the tip on both the bill and the fiscal receipt. The amounts derived from tips must be distributed in full to employees, and the money from this source is considered income with withholding at source, without being included in the calculation base of the social security contribution and without falling within the scope of VAT.

Source: fiscal-requirements.com

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