{"id":6168,"date":"2023-01-18T08:51:29","date_gmt":"2023-01-18T08:51:29","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=6168"},"modified":"2023-01-20T09:11:55","modified_gmt":"2023-01-20T09:11:55","slug":"fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/","title":{"rendered":"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice"},"content":{"rendered":"
\"image_pdf\"<\/a>\"image_print\"<\/a><\/div>

\u00cencep\u00e2nd cu acest an, agen\u021bilor economici din domeniul ospitalit\u0103\u021bii (HoReCa) li se aplic\u0103 noi reguli fiscale. Pe de o parte, a fost eliminat impozitul specific, iar pe de alt\u0103 parte, bac\u0219i\u0219ul va fi impozitat, prin reflectarea \u00een bonul fiscal a sumelor oferite de clien\u021bi. Conform celor mai recente reglement\u0103ri, aceste sume vor fi trecute pe nota de plat\u0103, distribuite angaja\u021bilor \u0219i impozitate conform reglement\u0103rilor \u00een vigoare.<\/p>\n

De c\u00e2\u021biva ani, reprezentan\u021bii domeniului HoReCa solicit\u0103 legiferarea impozit\u0103rii bac\u0219i\u0219ului, subiectul a fost dezb\u0103tut intens, au existat niste initiative, \u00eens\u0103 m\u0103sura s-a concretizat abia acum. Conform unui material de opinie realizat de Camelia Malahov, Director, \u0219i Andreea Vlad, Manager, Taxe Directe, Deloitte Rom\u00e2nia, estim\u0103rile privind sumele pl\u0103tite \u0219i, respectiv, \u00eencasate sub form\u0103 de bac\u0219i\u0219, ar fi cuprinse \u00eentre 750 de milioane \u0219i 1,5 miliarde de lei, sume nefiscalizate, p\u00e2n\u0103 acum, a\u0219adar exist\u0103 \u0219i interesul statului rom\u00e2n.<\/p>\n

Cui se aplic\u0103 noile reglement\u0103ri?<\/strong><\/p>\n

Potrivit sursei citate, reglement\u0103rile cu privire la eviden\u021bierea bac\u0219i\u0219ului au fost introduse prin modificarea legisla\u021biei privind utilizarea aparatelor de marcat electronice fiscale \u0219i se aplic\u0103 operatorilor economici care desf\u0103\u0219oar\u0103 activit\u0103\u021bi corespunz\u0103toare codurilor CAEN 5610 \u2013 Restaurante \u0219i 5630 \u2013 Baruri \u0219i alte activit\u0103\u021bi de servire a b\u0103uturilor.<\/p>\n

Camelia Malahov \u0219i Andreea Vlad atrag aten\u021bia c\u0103 nu este specificat ce se \u00eent\u00e2mpl\u0103 \u00een cazul altor activit\u0103\u021bi unde se practic\u0103 bac\u0219i\u0219ul (spre exemplu \u00een domeniul serviciilor de \u00eenfrumuse\u021bare, masaj etc.), \u00een timp ce, \u00een cazul livr\u0103rilor de bunuri la domiciliu, \u00eenscrierea bac\u0219i\u0219ului pe bon este op\u021bional\u0103. \u201eDe aici apare \u00eentrebarea dac\u0103 \u0219i pentru celelalte activit\u0103\u021bi, care nu sunt direct men\u021bionate \u00een legisla\u021bie, \u00eenscrierea bac\u0219i\u0219ului pe bon este op\u021bional\u0103\u201d, puncteaz\u0103 specialistele Deloitte Rom\u00e2nia.<\/p>\n

Aspecte practice referitoare la plata \u0219i impozitarea bac\u0219i\u0219ului<\/strong><\/p>\n

\u201eBac\u0219i\u0219ul va fi eviden\u021biat ca linie distinct\u0103, indiferent de modalitatea de \u00eencasare (cash<\/em> sau card). \u00cen prealabil, clientul va primi o not\u0103 de plat\u0103 prin care i se va oferi ocazia s\u0103 opteze pentru nivelul bac\u0219i\u0219ului oferit. Acesta poate fi cuprins \u00eentre 0 \u0219i 15% din valoarea consuma\u021biei, dar exist\u0103 \u0219i posibilitatea \u00eenscrierii unei valori absolute \u00een lei, dac\u0103 clientul opteaz\u0103 pentru aceast\u0103 variant\u0103\u201d, se precizeaz\u0103 \u00een materialul amintit.<\/p>\n

\u00cen cazul \u00een care se solicit\u0103 emiterea unei facturi, de exemplu pentru deducerea drept cheltuial\u0103 de protocol, bac\u0219i\u0219ul va fi, de asemenea, \u00eenscris distinct pe acest document. \u00cen mod normal, bac\u0219i\u0219ul va putea fi dedus \u0219i doar \u00een baza bonului fiscal, dac\u0103 nu s-a optat pentru emiterea unei facturi, de\u0219i nu este clar specificat acest lucru.<\/p>\n

Bac\u0219i\u0219ul nu va constitui venit la nivelul operatorilor economici din domeniul HoReCa, ci va fi distribuit integral c\u0103tre angaja\u021bi, \u00een baza unei eviden\u021be nominale \u0219i a unui regulament intern stabilit de angajator. Totodat\u0103, sumele aferente bac\u0219i\u0219ului r\u0103m\u00e2n \u00een afara sferei de TVA, subliniaz\u0103 autoarele materialului de opinie amintit.<\/p>\n

Potrivit sursei\u00a0 citate, prin adoptarea acestor reglement\u0103ri, Rom\u00e2nia se aliniaz\u0103 la regulile practicate de mai multe \u021b\u0103ri din Uniunea European\u0103. Unele dintre acestea, \u00eens\u0103, au oferit o serie de facilit\u0103\u021bi fiscale juc\u0103torilor din industria ospitalit\u0103\u021bii, pentru sus\u021binerea salaria\u021bilor pe perioada pandemiei. Spre exemplu, Fran\u021ba a renun\u021bat la taxarea bac\u0219i\u0219ului p\u00e2n\u0103 la 31 decembrie 2023, iar Italia a mic\u0219orat impozitul pe venit aplicabil bac\u0219i\u0219ului la 5%. \u00cen plus, \u00een ambele cazuri exist\u0103 anumite plafoane de la care se aplic\u0103 impozitarea bac\u0219i\u0219ului.<\/p>\n

\u201eFiscalizarea bac\u0219i\u0219ului \u00een HoReCa este o m\u0103sur\u0103 binevenit\u0103, care aduce mai mult\u0103 transparen\u021b\u0103 \u00een domeniu, \u00eens\u0103 mai r\u0103m\u00e2n o serie de aspecte practice care trebuie l\u0103murite de autorit\u0103\u021bi, astfel \u00eenc\u00e2t agen\u021bii economici care deruleaz\u0103 activit\u0103\u021bi \u00een care se practic\u0103 acordarea unor recompense de acest gen s\u0103 se poat\u0103 conforma la reglement\u0103rile care \u00eei vizeaz\u0103\u201d, concluzioneaz\u0103 Camelia Malahov \u0219i Andreea Vlad. (C.\u0218.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00cencep\u00e2nd cu acest an, agen\u021bilor economici din domeniul ospitalit\u0103\u021bii (HoReCa) li se aplic\u0103 noi reguli fiscale. Pe de o parte, a fost eliminat impozitul specific, iar pe de alt\u0103 parte, bac\u0219i\u0219ul va fi impozitat, prin reflectarea \u00een bonul fiscal a sumelor oferite de clien\u021bi. Conform celor mai recente reglement\u0103ri, aceste sume vor fi trecute pe nota de plat\u0103, distribuite angaja\u021bilor \u0219i impozitate conform reglement\u0103rilor \u00een vigoare …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-6168","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-22-26-01-2023-22-02-2023"],"acf":[],"yoast_head":"\nFiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice - Afacerea\" \/>\n<meta property=\"og:description\" content=\"\u00cencep\u00e2nd cu acest an, agen\u021bilor economici din domeniul ospitalit\u0103\u021bii (HoReCa) li se aplic\u0103 noi reguli fiscale. Pe de o parte, a fost eliminat impozitul specific, iar pe de alt\u0103 parte, bac\u0219i\u0219ul va fi impozitat, prin reflectarea \u00een bonul fiscal a sumelor oferite de clien\u021bi. Conform celor mai recente reglement\u0103ri, aceste sume vor fi trecute pe nota de plat\u0103, distribuite angaja\u021bilor \u0219i impozitate conform reglement\u0103rilor \u00een vigoare ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/\" \/>\n<meta property=\"og:site_name\" content=\"Afacerea\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-18T08:51:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-20T09:11:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2021\/01\/facebook-cover.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/\",\"name\":\"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice - Afacerea\",\"isPartOf\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#website\"},\"datePublished\":\"2023-01-18T08:51:29+00:00\",\"dateModified\":\"2023-01-20T09:11:55+00:00\",\"author\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f\"},\"breadcrumb\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\u0103\",\"item\":\"https:\/\/revista-afacerea.ro\/afacerea\/?issue=serie-noua-nr-41-15-01-01-2025-14-02-2025\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#website\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/\",\"name\":\"Afacerea\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/revista-afacerea.ro\/afacerea\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f\",\"name\":\"\u0218erb\u0103nescu Cristina\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g\",\"caption\":\"\u0218erb\u0103nescu Cristina\"},\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/author\/cristina-serbanescu\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice - Afacerea","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/","og_locale":"ro_RO","og_type":"article","og_title":"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice - Afacerea","og_description":"\u00cencep\u00e2nd cu acest an, agen\u021bilor economici din domeniul ospitalit\u0103\u021bii (HoReCa) li se aplic\u0103 noi reguli fiscale. Pe de o parte, a fost eliminat impozitul specific, iar pe de alt\u0103 parte, bac\u0219i\u0219ul va fi impozitat, prin reflectarea \u00een bonul fiscal a sumelor oferite de clien\u021bi. Conform celor mai recente reglement\u0103ri, aceste sume vor fi trecute pe nota de plat\u0103, distribuite angaja\u021bilor \u0219i impozitate conform reglement\u0103rilor \u00een vigoare ...","og_url":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/","og_site_name":"Afacerea","article_published_time":"2023-01-18T08:51:29+00:00","article_modified_time":"2023-01-20T09:11:55+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2021\/01\/facebook-cover.png","type":"image\/png"}],"author":"\u0218erb\u0103nescu Cristina","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"\u0218erb\u0103nescu Cristina","Timp estimat pentru citire":"3 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/","url":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/","name":"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice - Afacerea","isPartOf":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/#website"},"datePublished":"2023-01-18T08:51:29+00:00","dateModified":"2023-01-20T09:11:55+00:00","author":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f"},"breadcrumb":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/revista-afacerea.ro\/afacerea\/fiscalizarea-bacsisurilor-reglementari-si-aspecte-practice\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/revista-afacerea.ro\/afacerea\/?issue=serie-noua-nr-41-15-01-01-2025-14-02-2025"},{"@type":"ListItem","position":2,"name":"Fiscalizarea bac\u0219i\u0219urilor \u2013 reglement\u0103ri \u0219i aspecte practice"}]},{"@type":"WebSite","@id":"https:\/\/revista-afacerea.ro\/afacerea\/#website","url":"https:\/\/revista-afacerea.ro\/afacerea\/","name":"Afacerea","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/revista-afacerea.ro\/afacerea\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f","name":"\u0218erb\u0103nescu Cristina","image":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g","caption":"\u0218erb\u0103nescu Cristina"},"url":"https:\/\/revista-afacerea.ro\/afacerea\/author\/cristina-serbanescu\/"}]}},"_links":{"self":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/6168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/comments?post=6168"}],"version-history":[{"count":2,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/6168\/revisions"}],"predecessor-version":[{"id":6214,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/6168\/revisions\/6214"}],"wp:attachment":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/media?parent=6168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/categories?post=6168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/tags?post=6168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}