In Romania, the specific taxes for sports betting activity and the payment terms, are provided in the special regulations, the fiscal procedures, and practices that are found in the common regulations, in the form of fiscal and accounting procedures.
This article will summarize the gambling activity of the traditional bets type, with all the three components: mutual bets, counterparty bets, and fixed odds bets.
Specific taxes:
1. Annual license fee – is established and due for each type of activity, in a fixed amount, representing the equivalent in RON, of 45,000 euros – for mutual bets and 25,000 euros for counterparty bets or fixed rate bets, at the rate of 4.7511 RON/euro, valid for the whole period of 2020.
The annual license fee is declared and paid in advance as follows:
a) for the first year of activity until the 25th of the month following the month in which the documentation was approved;
b) for the next nine years of activity, 10 days before the expiration of the previous year.
The tax claim, regarding the license fee, is established by the taxpayer’s tax declaration being assimilated to a tax decision, subject to subsequent verification and produces the legal effects of the payment notification from the date of its submission. In the tax declaration, the taxpayer/payer must calculate the amount of the tax obligation, and this is stipulated by the special law. The practice of establishing the tax debt, of the nature of the license fee, is realized by drawing up and submitting the Tax Declaration no. 100, up to the above deadlines, as provided in ANAF Order 587 of 2016, updated, by completing the name of the tax debt “536 – The fee for obtaining a gambling license” from the chapter “Taxes and other obligations that are not paid in the single account” by establishing its amount, as specified above.
The accounting reflection of this operation is performed, according to the accounting regulations, by debiting the expenses account in advance and then, from here monthly, the quotas related to the operating expenses, in correspondence with the fiscal obligation, of the nature of the license fee are transferred.
2. Annual authorization fee – is established and due, for each type of activity, separately for the two stages of the authorization:
a) The annual fee, for obtaining the exploitation authorization, established and due as follows:
- 16% of the estimated annual income, but not less than 90,000 euros, at the rate of 4.7511 RON/euro, for the first year of authorization, within the first year of licensing, having to be declared and paid until 25, including, of the month following the one in which the documentation was approved;
- 16% of the income registered in the month previous to the one in which the documentation regarding the request for the extension of the operating authorization is analyzed, but not less than 90,000 euros, at the rate of 4.7511 RON/euro, for the next 9 years of licensing, having to be declared and paid until the 25th, inclusive, of the month following the one in which the documentation was approved.
The tax claim, representing the tax for obtaining the exploitation authorization, is established by the taxpayer’s tax declaration being assimilated with a tax decision, subject to subsequent verification and produces the legal effects of the payment notification from the date of its submission. In the tax declaration, the taxpayer/payer must calculate the amount of the tax obligation, and this is stipulated by the special law. The practice of establishing the fiscal debt, of the nature of the tax for obtaining the exploitation authorization, is realized by drawing up and submitting the Tax Declaration no.100, up to the above deadlines, as provided in ANAF Order 587 of 2016, updated, by completing the name tax claim “537 – Annual fee for obtaining the gambling authorization” from the chapter “Taxes and other obligations that are not paid in the single account” by establishing its amount, as specified above.
The accounting reflection of this operation is realized, according to the accounting regulations, by debiting the expenses account in advance and then, from here monthly, the quotas related to the operating expenses are transferred, corresponding to the tax calculated according to the income realized from this activity, in correspondence with the fiscal obligation, of the nature of the authorization fee.
b) The annual authorization fee, regularized monthly, according to the level of the realized income – established and due from the first month in which, by applying the 16% to the actual realized income, the level of the tax established and paid at the time of obtaining the annual authorization is exceeded; exploitation and which will be declared and paid until the 25th, inclusive, of the month following the one in which the organizer’s revenues were realized, for each type of activity.
The tax claim, regarding the authorization fee, calculated and due to the level of the income obtained from the exploitation of each type of activity, is established by the taxpayer’s tax declaration being assimilated with a tax decision, subject to subsequent verification and produces the legal effects of the notification of payment from the date of deposit. In the tax declaration, the taxpayer/payer must calculate the amount of the tax obligation, and this is stipulated by the special law. The practice of establishing the fiscal debt, of the nature of the authorization fee due monthly, is realized by drawing up and submitting the Tax Declaration no. 100, up to the above deadlines, starting with the first month in which the level of the tax paid in advance was exceeded, as it is. provided for in ANAF Order 587 of 2016, updated, by completing the name of the tax claim “504 – Annual gambling authorization fee, periodically regularized, according to achievements” from the chapter “Taxes and other obligations that are not paid in the single account” by setting its amount, as specified above.
The reflection in the accounting of this operation is realized, according to the accounting regulations, by debiting the operating expenses account, in correspondence with the fiscal obligation, of the nature of the authorization fee.
A copy of the tax return or any other amendments thereto, as well as the related payment document, will be sent to ONJN, within 5 days from the date of payment.
3. Annual contribution – established and due, in a fixed amount of 1,000 euros/year, at the rate of 4.7511 RON/euro, by each gambling organizer, to be used for the purpose of preventing gambling addiction. The own revenues, of the ONJN, have the legal nature of a budgetary debt and are executed on the basis of the notification O.N.J.N., which represents an enforceable title, and the deadline for payment of the stipulated amounts is December 15 of each year.
