By: Alina Moldovan
Share This Post
Legal Update – December 2020
In the Ordinary Meeting of the General Council of the Municipality of Bucharest on December 21st, 2020, among others, the following decision has been approved:
I DECISION REGARDING THE SPECIAL TAX FOR THE TOURIST PROMOTION OF THE MUNICIPALITY OF BUCHAREST FOR THE YEAR 2021:
• The amount of the tax
➢ 0.5% of the accommodation daily fee, not including VAT;
➢ Persons who benefit from accommodation services in all tourist reception structures with accommodation function within the Municipality of Bucharest;
➢ It shall be collected by the tourist reception structure with accommodation function at the moment of registration of the accommodated persons.
➢ The natural and legal persons providing such accommodation services will have the obligation to highlight distinctly the tax for the tourist promotion in the documents used for the collection of the accommodation fees;
• Which units are considered tourist reception structures with accommodation function?
➢ Hotels, apartment hotels, hostels, motels, tourist villas, cabins, bungalows, holiday villages, campsites, tourist stops, camping cottages, apartments and rooms for rent in family residencies, river and sea vessels including floating pontoons, tourist pensions and other units with tourist accommodation functions, according to the legal provisions in force.
• Obligations of tourist reception structures with accommodation function
➢ Obligation to pay the tax to the local budget of the district within which it is located;
i. Until the 10th, inclusive, of the month following the one in which the tax was collected;
➢ Obligation to submit a monthly statement ref to the amounts collected for the tourist promotion tax with the Local Taxes and Fees Department of the district within which is located;
ii. Until the 10th, inclusive, of the month following the one in which the tax was collected;
➢ Failure to comply with the provisions of the regulation approved by the decision entails disciplinary, contravention or criminal liability, according to the legal provisions in force.
➢ The following acts shall constitute contraventions, if not committed in such conditions as to be considered crimes, according to the law:
a. Late submission of the monthly statement
o In case of natural persons – fine from 80 lei to 310 lei;
o In case of legal entities – fine from 240 lei to 930 lei;
b. Failure to submit the monthly statement
o In case of natural persons – fine from 310 lei to 710 lei;
o In case of legal entities – fine from 930 lei to 2130 lei;
➢ Mayors and authorized persons within the local public administration authority shall be entitled to ascertain the contraventions and to apply the corresponding sanctions