The way of calculating, declaring and paying the license, authorization and vice fee
Slot machine gambling
Series of articles from “The Practice of Gambling” by Anchidim Zagrean, Rombet Vice-President
1) Gambling license fee
Submission and approval of documentation in January 2018 – first licensing
Declaring and paying the license fee – fixed amount – in advance:
– in January, with effect from 01.02.2018
– or at the latest on 25.02.2018, with effect from 01.03.2018
– valid rate, 1 euro = 4.5878 lei
Slot-machine gambling = 20,000 euro x 4,5878 = 91,756 lei, it is stated:
➤ According to Order 587 of 2016 – Declaration 100, Annex 3 – no. 66 of the Nomenclature, respectively, the Fiscal Obligation 536 of Declaration 100;
➤ Declaration to be completed as reporting date, 2018-01, ticked in the declaration, obligation with a term other than 25, and date 31.01.2018 is noted as the due date;
➤ or declared as reporting date 2018-02, ticked in the declaration, obligation with a term other than 25, and the date 25.02.2018 noted as the due date.
For the next 9 years – the entity declares and pays the license fee – ten calendar days before the end of the previous year, on the first business day of previous October, published in the Official Journal of the European Union.
2) Gambling authorization fee and vice tax
Legal Provisions-GEO 77 of 2009, updated:
n The Operating Authorization is granted for each means of play/game, which constitutes the basis of taxation, according to art 12, paragraph 3;
n The quantum of the authorization fee is, according to art. 14, paragraph 1, calculated for the whole year of authorization, at the rate valid at the date of entry into force of the authorization:
– 2600 euro / year / means of play/game- for slot machine with unlimited risk;
– 1500 euro / year / means of play/game – for slot machine with limited risk.
n The annual fee afferent to the gambling operating license is due to each means of game and is paid, in accordance with art 14, paragraph 2:
– In advance, in full, with a bonus of 10% of the annual amount to be paid to the state budget, for slot machine without limited risk;
– Quarterly, for each means of play, it is paid in 4 equal quarterly installments.
n The vice tax is due to each slot machine, with unlimited risk, depending on the exploitation period, and is paid until the 25th of the last month of the quarter for the current quarter, the tax rate is 400 euro / authorized post / year, at the rate valid during the validity period of the authorization, acc to.art.14, paragraph 5.
Submission and approval of the documentation in January 2018 – first authorization
A) Statement and payment of the authorization fee
– For the first year of authorization
– in anticipation, in January, with effect from 01.02.2018;
– or at the latest on 25.02.2018, with effect from 01.03.2018
– valid rate, 1 euro = 4.5878 lei
In the example below, we consider the version of the entry into force, the license and the authorization to be dated March 1, 2018 for: 100 unlimited risk and 10 limited risk devices.
Full payment, with 10% bonus, only for those with unlimited risk until 25 February:
– 2,600 euro x 4,5878 = 11,928.28 lei – 1,192.82 = 10,735.46 lei
of which maximum 10% bonus = 1,192.82 lei – 1,500 euro x 4,5878 = 6,881.70 lei, they have no bonus
Budget commitment, per authorization fee, for each tax base:
➤ 10,735 lei / year – unlimited risk with bonus;
➤ 11,928 lei / year – unlimited risk without bonus;
➤ 6,882 lei / year limited risk, the first 2 quarters = 1,721 lei, and the next 2 quarters = 1,720 lei
Entity declares and pays:
– without risk, with a bonus of -100 x 10,735 = 1,073,500 lei
– with limited risk, quarterly – 10 x 1,721 = 17,210 lei
TOTAL = 1,090,710 lei
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 67 of the Nomenclature, respectively, the Fiscal Obligation 537 of Declaration 100;
➤ The declaration is filled in as report date 2018-02, it is ticked in the declaration, obligation with a term other than 25, and the date 25.02.2018 is noted as the due date.
1. Amount due = 1,090,710 lei
2. Amount due previously
3. Amount payable = 1,090,710 lei
➤ The next declaration and payment for the slot-machine without limited risk, after approval of the documentation, until 28.02.2019;
➤ For those with limited risk: 25.03.2018, 25.06.2018, 25.09.2018, then until 28.02.2019 – after approval of the documentation.
Quarterly payment, without bonus, until 25 February:
– 2,600 euro x 4,5878 = 11,928.28 lei;
– 1,500 euro x 4,5878 = 6,881.70 lei.
Budget commitment, regarding authorization fee, for each tax base:
– 11,928 lei / year – unlimited risk, quarterly payment, without bonus = 2,982 lei / quarter;
– 6,882 lei / year – limited risk, the first 2 quarters = 1,721 lei, and the next 2 quarters = 1,720 lei.
Entity declares and pays:
– without limited risk, quarterly – 100 x 2.982 = 298.200 lei
– with limited risk, quarterly – 10 x 1,721 = 7,210 lei TOTAL = 15,410 lei
➤ Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 67 of the Nomenclature, respectively, the Fiscal Obligation 537 of Declaration 100;
➤ The declaration is filled in as report date 2018-02, ticked in the declaration, obligation with a term other than 25, and the date 25.02.2018 is noted as the due date.
1. Amount due = 315,410 lei
2. Amount due previously
3. Amount payable = 315,410 lei
➤ The following declaration and payment for the slot machine without limited risk: 25.03.2018, 25.06.2018, 25.09.2018, then after approval of the documentation, until 28.02.2019;
➤ For those with limited risk: on 25.03.2018, 25.06.2018, 25.09.2018, then until 28.02.2019 – after approval of the documentation.
B) The vice tax – first payment, for the current quarter, until 25.03.2018
The budget liability, regarding the tax on vice, for each tax base:
– 400 euro / year x 4,5878 = 1,835 lei, quarterly payment for the current quarter:
1,835 / 4 = 459 lei, the first 3 quarters, 458 lei in the last quarter;
Entity declares and pays for only one month of exploitation:
– The vice tax, without limited risk, quarterly – 100 x 459/3 = 15,300 lei
➤ Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 70 of the Nomenclature, respectively, the Fiscal Obligation 539 of Declaration 100;
➤ The declaration is filled in as reporting date- 2018-03, it is ticked in the declaration, obligation with term other than 25, and the date 25.03.2018 is noted as the due date.
1. Amount due = 15.300 lei
2. Amount due previously
3. Amount payable = 15.300 lei
Next declaration and payment for the slot machine without limited risk: 25.06.2018, 25.09.2018, 25.12.2018, then after approval of the documentation, until 25.03.2019;
We will return with other opinions in the next issue of the magazine…
