The practice of gambling in 2022
Declarative and payment obligations for gambling activity in Romania
Article from the series “Gambling practice“, by Anchidim Zăgrean, President of ROMBET
In 2022, the organizers of gambling have a series of obligations, of declarative and payment practical compliance, as a result of the updated legal provisions, respectively GEO 77 of 2009, the Fiscal Code and the Fiscal Procedure Code, and a summary of them shows thus:
A) In the case of the National Office of Gambling (ONJN), the organizers of gambling must submit a monthly statement highlighting the income from gambling, in the form of a standard form, cf. Order 179 of 2018 of the President of ONJN, until the 10th of the following month, for the previous month, appropriated by the administrator of the company, for the traditional games of chance or also by an authorized person, for the remote games of chance.
In order to de-bureaucratization and simplify this requirement, it is imperative to introduce an online, electronically signed transmission system by completing a smart PDF form.
B) In the case of the National Agency for Fiscal Administration (ANAF), the organizers of gambling are obliged to declare and pay, according to the provisions of GEO 77 of 2009, updated, fees for obtaining the right to organize and operate gambling, as follows:
1. License fee – for the organization of games of chance (including the license fee for activities related to gambling), and the declaration and payment of the license fee is made in advance, in a fixed amount, for the entry into force of the license – at the level and the terms provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 66 of the Nomenclature, respectively, the fiscal obligation 536 of the Declaration 100;
2. The authorization fee – for the exploitation of gambling – and the declaration and payment of the fee is made as follows:
a) Advance, in a fixed amount, for the entry into force of the authorization, at the level and terms provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 67 of the Nomenclature, respectively, the tax obligation 537 of the Declaration 100;
b) Monthly regularization, depending on the income earned, until the 25th of the following month, for the previous month, to maintain the validity of the authorization, as provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 65 of the Nomenclature, respectively, the fiscal obligation 504 of the Declaration 100;
3. Monthly fee – calculated on the total participation fees collected monthly, due by the organizers of online gambling, until the 25th of the following month, for the previous month, as provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 77 of the Nomenclature, respectively, the fiscal obligation 541 of the Declaration 100;
4. Addiction fee – for slot-machine gambling with unlimited winnings and the declaration and payment of the fee at the level and terms provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 70 of the Nomenclature, respectively, the tax obligation 539 of the Declaration 100;
5. Access fee – for casinos and poker clubs and the declaration and payment of the fee at the level and terms provided in the special gambling law, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 68 of the Nomenclature, respectively, the fiscal obligation 535 of the Declaration 100;
With the exception of the authorization fee, with monthly regularization depending on the income generated, the monthly fee due by the organizers of online gambling as well as the access fee, all other fees, specific to gambling, have different deadlines for declaration and payment. , as provided in the special law on gambling.
By adopting Law 30 of 2022, a percentage of 98.8% of the fees charged, for obtaining the gambling organization license and the gambling operation authorization, the access fee, as well as from the other fees provided by the special law, constitutes income to the state budget and a percentage of 1% of these taxes is constituted as income of the Romanian Olympic and Sports Committee and 0.2% as income of the National Paralympics Committee.
A copy of the statements or any other changes thereto as well as the payment documents relating to them will be sent to the ONJN within 5 days of the date of payment.
C) In the case of withholding tax, provided by the Fiscal Code, the declaration and payment, on behalf of the winning participants, is made as follows:
1. The tax for the payment of promotional prizes, for residents, is calculated by deducting the non-taxable amount of 600 lei and then taxing with 10% the amount exceeding 600 lei and the declaration and payment of the tax is made monthly, until the 25th of the following month, for the current month, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 to position no. 9 of the Nomenclature, respectively the fiscal obligation 608 of the Declaration 100.
An annual informative declaration is also submitted, for each winner, until the last day of February, for the previous year, cf. Order 179 of 2022, by Declaration 205;
2. The tax for the payment of promotional prizes, for non-residents, is calculated without deduction, by taxing with 10% the amount earned and the declaration and payment of the tax is made monthly, until the 25th of the following month, for the current month, cf. Order 587 from 2016 of ANAF, by Declaration 100, Annex 3 to position no. 20 of the Nomenclature, respectively fiscal obligation 637 of Declaration 100. An annual informative declaration is also submitted, for each winner, until the last day of February, for the previous year, cf. Order 179 of 2022, by Declaration 207;
3. The tax due as a result of participating in games of chance, as a general rule, for both residents and non-residents shall be calculated by applying the tax scale (1%, 16% and 25%) to the tax base, and the declaration and the payment of the tax is made monthly, until the 25th of the following month, for the current month, cf. Order 587 of 2016 of ANAF, by Declaration 100, Annex 3 from position no. 9 and 21 of the Nomenclature, respectively the tax obligation 621 and 638 of the Declaration 100. An annual informative declaration is also submitted, for each winner, until the last day of February, for the previous year, cf. Order 179 of 2022 by Declaration 205;
4. An exception to the general rule of taxation on gambling winnings for both residents and non-residents is for winnings from casinos, poker clubs, slot machines and lotteries, as it is non-taxable the amount of 66,750 lei, inclusive, for each gross income received, and the tax due for earnings with a value higher than the non-taxable ceiling of 66,750 lei, is determined by applying the scale on each gross income received by a participant, and deducted from the result the amount of 667.50 lei. The declaration and payment of the tax is made monthly, until the 25th of the following month, for the current month, cf. Order 587 of 2016 of ANAF, through the Declaration 100, Annex 3 from position no. 9 and 21 of the Nomenclature, respectively the fiscal obligation 621 and 638 of the Declaration 100. Also an annual informative declaration is submitted, for each winner, until the last day of February, for the previous year cf. Order 179 of 2022 by the Declaration 205.
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