Amendments regarding hotel services

The Government Decision no. 20/14.01.2015 amending the Methodological norms of Law no. 571/2003 on the application of the reduced VAT rate of 9% for all types of tourist accommodation structures, was published in the Official Gazette no. 46/20.01.2015.

The reduced VAT rate of 9% applies to the following services mentioned in the Government Ordinance no. 58/1998 on the organization and performance of tourism in Romania:

• Accommodation without breakfast;
• Bed and breakfast;
• Half board;
• Full board;
• "All inclusive” accommodation.

The above provisions are applicable as of 20.01.2015.

Amendments regarding the registration of a company for VAT purposes

The Order no. 112/16.01.2015 regarding the approval of tax forms used by VAT taxable persons was published in the Official Gazette no. 40/16.01.2015.

The order contains the 088 declaration - "Affidavit regarding the intention and ability to undertake economic activities involving operations within the VAT scope".

This declaration must provide information such as:

• The number of individual labour contracts concluded by the company;
• Gross income of associates or administrators (individuals) in the last 12 months preceding the month in which the statement is submitted;
• Indicators realized by the associates and administrators (legal entities) in the last fiscal year (e.g. the accounting result (profit / loss), the turnover achieved);
• Studies of the administrators and their professions, in the last 12 months before the submission of declaration.

The above provisions are applicable as of 01.02.2015.