Romanian Govt Works On List Of Lump Sum Taxable Services

Other newly introduced services, for which the lump sum tax will be paid, include service car and bike repair shops, urban, suburban and metropolitan passenger transportation, landscaping activities, artistic interpretation support activities (shows), artistic creation activities, showroom management activities and other service activities.

The activities mentioned are included in a draft amendment of the Fiscal Code, drawn up by the Government, which also states the introduction of the lump sum tax.

In addition, the lump sum tax will be applied to restaurants, catering firms, other food-related activities, bars and other drink serving activities, other reservation and tourism assistance services.

The Government document also presents the methods for the calculation and establishment of the lump sum tax for the categories "Restaurants, bars, cafes", and "Hotels and other lodging facilities".

Furthermore, the document shows that the lump sum tax will be declared and paid quarterly, in sums representing one fourth of the annual lump sum tax, before the 25th of the month following the quarter of the year for which the tax is due.

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