Synthesis of licensing and authorization conditions in 2022 according to OG 15 of 2022
By Anchidim Zăgrean, President of ROMBET
Continued from previous monthly issues.
Note: Valid for all types of traditional and online gambling
Starting on July 18, 2022, a new tax was introduced by G.O.15 of 2022.
Contracts with the object of promoting brands, platforms, applications or gambling activities by placing advertising messages in localities and on public roads or through a television service, as well as any act that changes the value of the contract will be communicated to the National Office for Gambling by the organizer of games of chance within 5 working days from the date of conclusion. Contracts concluded by gambling organizers with sports entities or federations do not fall under the scope of this article, which provide for the obligation of promotion in stadiums or sports halls.
Gambling organizers owe the promotion fee for gambling activities. In the case of advertising contracts with the object of promoting gambling activities authorized on the territory of Romania, which are concluded by an entity that is not a gambling organizer, the fee is owed by the provider of advertising services, according to the contract.
The tax for the promotion of gambling activities represents 5% of the value of the mentioned advertising contracts and will be paid to the state budget by the 25th of the month following the one in which the advertising contract was concluded. In the case of contracts that provide for periodic payments to the provider, the fee payment obligation becomes due on the last day of the month in which the periodic contractual rate is due.
The amount due is calculated by the tax payers and is declared, until the payment deadline, in the tax declaration submitted to the competent tax authority.
The model and content of the declaration are approved by order of the president of the National Agency for Fiscal Administration, within 30 days from the date of entry into force of this ordinance.
For ongoing advertising contracts, the prescribed fee shall be declared and paid within 30 days at the latest from the effective date of the order.
