The practice of gambling in 2022
How are new payment obligations for gambling activities invented in Romania
Article from the series “Gambling Practice“, by Anchidim Zăgrean, President of ROMBET
The declaration and payment obligations, regarding the gambling activity in Romania, have been modified again, starting on July 18, 2022, as a result of the fact that the Government Ordinance (OG) no. 15 of 2022 was adopted, as well as the Order 1542 of 2022 of the National Tax Administration Agency (ANAF), published in the Official Gazette with number 829 of August 23, 2022, implementing these provisions, so that after this date the gambling promotion activity, carried out in certain conditions, is subject to a tax of 5% of the value of the promotion contracts.
The conditions under which the new tax burden is due, government invention worthy of a nomination at the “Inventica 2022” contests, representing 5% of the value of the promotion contracts, are set out in the special gambling regulations, as amended by OG 15 of 2022, as follows:
1. Advertising and publicity for gambling authorized on the national territory will be done in compliance with the principles regarding: (i) protection of minors and prevention of their access to these types of gambling; (ii) ensuring the integrity and transparency of the operations carried out by and through the organizers of such gambling, as well as a fair game system, supervised and permanently verified from the point of view of the security and correctness of the activities carried out; (iii) preventing and combating criminal activities that can be carried out through these types of gambling; (iv) ensuring a balanced and equitable development of different types of gambling, in order to avoid destabilizing the economic sectors concerned; (v) the implementation of a continuous process of updating the regulations in this field of activity, in order to reduce and limit some possible vulnerabilities of this economic sector to potential criminal activities, as well as to reduce the exposure to the risk of money laundering and financing of acts of terrorism, tax fraud, computer crime, as well as the prevention of crimes regarding public order, national security and public health; (vi) developing and implementing a program to protect players against gambling addiction;
2. Contracts whose object is the promotion of 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 other documents, which change the value of the contract, less those excepted respectively the contracts concluded by the organizers of gambling with sports entities or federations, which provide for the obligation of the latter to promote in the premises of the stadiums or sports halls, will be communicated to the National Office for Gambling (ONJN), by the organizer of games of chance or the provider of advertising services, within 5 working days from the date of their conclusion;
3. Promotion fee of gambling activities represents 5% of the value of advertising contracts and it must be paid, to the state budget, until 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 obligation to pay the fee becomes due on the last day of the month in which the periodic contractual installment is due.The amount owed is calculated by the tax payers and declared, until the payment deadline, in the tax declaration submitted to the competent tax body;
4. The promotion fee, for gambling activities, is due to::
a) Gambling organizers, for direct contracts with those who advertise or advertise brands, platforms, applications or gambling activities, by placing advertising messages in localities and on public roads or through a television service;
b) The provider of advertising services, according to the contract, in the case of advertising contracts with the object of advertising brands, platforms, applications or gambling activities, by placing advertising messages in localities and on public roads or through a television service;
5. For contracts regarding the advertising of brands, platforms, applications or gambling activities, by placing advertising messages in localities and on public roads or through a television service, in progress, between July 18, 2022 and 23 August 2022, the date of entry into force of ANAF Order no. 1542 of 2022, the fee of 5% of the value of the promotion contracts is declared and paid within a maximum of 30 days.
Following the adoption of Order no. 1542 of 2022, of ANAF, published in the Official Gazette number 829, dated August 23, 2022, the organizers of gambling games in Romania or the provider of advertising services, according to the contract, are obliged to calculate, declare and pay, according to the provisions GEO 77 of 2009 updated, the tax for the promotion of gambling activities, representing 5% of the value of contracts whose object is the promotion of brands, platforms, applications or gambling activities, by placing advertising messages in localities and on public roads or through a television service, as follows:
1. Until the 25th of the month following the one in which the advertising contract was concluded;
2. Until the last day of the month, when the periodic contractual rate is due, in the case of contracts that provide for periodic payments to the provider.
The promotion tax is declared and paid, at the deadlines provided in the special gambling law; according to Order 587 of 2016, updated with Order 1542 of 2022, of ANAF, through Declaration 100, as follows:
a) Annex 3, from position no. 86 of the Nomenclature, respectively, fiscal obligation 553 – Tax for the promotion of gambling activities – from Declaration 100, in a percentage of 98.80%;
b) Annex 3, from position no. 84 of the Nomenclature, respectively, fiscal obligation 551 – Tax owed to the Romanian Olympic and Sports Committee – from Declaration 100, in a percentage of 1.00%;
c) Annex 3, from position no. 85 of the Nomenclature, respectively, fiscal obligation 552 – Tax owed to the National Paralympic Committee – from Declaration 100, in a percentage of 0.20%.
When completing and submitting Declaration 100, for the promotion tax, check the “other terms” column, due to the fact that, according to the legal provisions in force, there may be two terms by which this tax is declared, respectively:
1. Up to and including the 25th of the month following the month in which the gambling organizer or, as the case may be, the advertising service provider concluded an advertising contract and no periodic payment clauses are provided;
2. Until the last day of the month in which the periodic contractual rate is due, in the case of contracts that provide for periodic payments to the provider.
A copy of the declarations or any other changes to them, as well as the related payment documents, will be sent to ONJN within 5 days from the date of payment.
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