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
The declarative and payment obligations of the gambling organizers in Romania have been modified, starting with June 24, 2022, as a result of the fact that Law no. 30 of 2022, as well as Order 1150 of 2022 of the National Agency for Fiscal Administration (ANAF), implementing this law, so that after this date all gambling organizers have the obligation as a percentage of 98.8% of the fees provided by the special law to declare them as income to the state budget and 1% of these taxes to be declared as income of the Romanian Olympic and Sports Committee and the difference of 0.2% as income of the National Paralympic Committee.
Following the publication in the Official Gazette no. 619, dated June 24, 2022, of Order no. 1150, of ANAF, amending and supplementing Order 587 of 2016, the organizers of gambling in Romania 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 games of chance, so:
1. License fee – for the organization of gambling, (including the license fee for gambling-related activities), which is declared and paid in advance, in a fixed amount, by type of gambling or activities – for the entry into force of the license – at the level and terms provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, as follows:
a) Annex 3 from position no. 66 of the Nomenclature, respectively, the fiscal obligation 536 – The fee for obtaining the gambling organization license – from the Declaration 100, in percentage of 98.80%;
b) Annex 3 from position no. 84 of the Nomenclature, respectively, the fiscal obligation 551 – The fee due to the Romanian Olympic and Sports Committee – from the Declaration 100, in percentage of 1.00%;
c) Annex 3 from position no. 85 of the Nomenclature, respectively, the fiscal obligation 552 – Tax due to the National Paralympic Committee – from the Declaration 100, in percentage of 0.20%.
2. The authorization fee – for the operation of gambling – and the declaration and payment of the fee is made in advance, in a fixed amount, or by monthly regularization:
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, as follows:
a) Annex 3 from position no. 67 of the Nomenclature, respectively, the fiscal obligation 537 – The annual fee for obtaining the gambling exploitation authorization – from the Declaration 100, in percentage of 98.80%;
b) Annex 3 from position no. 84 of the Nomenclature, respectively, the fiscal obligation 551 – The fee due to the Romanian Olympic and Sports Committee – from the Declaration 100, in percentage of 1.00%;
c) Annex 3 from position no. 85 of the Nomenclature, respectively, the fiscal obligation 552 – Tax due to the National Paralympic Committee – from the Declaration 100, in percentage of 0.20%.
B) Monthly regularization, depending on the income achieved, 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 the Declaration 100, as follows:
a) Annex 3 from position no. 65 of the Nomenclature, respectively, the fiscal obligation 504 – The annual gambling authorization fee, regularized periodically, depending on the achievements – from the Declaration 100, in percentage of 98.80%;
b) Annex 3 from position no. 84 of the Nomenclature, respectively, the fiscal obligation 551 – The fee due to the Romanian Olympic and Sports Committee – from the Declaration 100, in percentage of 1.00%;
c) Annex 3 from position no. 85 of the Nomenclature, respectively, the fiscal obligation 552 – Tax due to the National Paralympic Committee – from the Declaration 100, in percentage of 0.20%.
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 from 2016 of ANAF, through Declaration 100, as follows:
a) Annex 3 from position no. 77 of the Nomenclature, respectively, the fiscal obligation 541 – Monthly fee calculated on the total participation fees collected monthly by the organizers of online gambling, provided in GEO 77/2009 – from Declaration 100, in percentage of 98.80%;
b) Annex 3 from position no. 84 of the Nomenclature, respectively, the fiscal obligation 551 – The fee due to the Romanian Olympic and Sports Committee – from the Declaration 100, in percentage of 1.00%;
c) Annex 3 from position no. 85 of the Nomenclature, respectively, the fiscal obligation 552 – Tax due to the National Paralympic Committee – from the Declaration 100, in percentage of 0.20%.
4. Addiction tax – for slot-machine gambling with unlimited winnings and the declaration and payment of the tax at the level and terms provided in the special law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, as follows:
a) Annex 3 from position no. 70 of the Nomenclature, respectively, the fiscal obligation 539 – The vice tax – from the Declaration 100, in percentage of 98.80%;
b) Annex 3 from position no. 84 of the Nomenclature, respectively, the fiscal obligation 551 – The fee due to the Romanian Olympic and Sports Committee – from the Declaration 100, in percentage of 1.00%;
c) Annex 3 from position no. 85 of the Nomenclature, respectively, the fiscal obligation 552 – Tax due to the National Paralympic Committee – from the Declaration 100, in percentage of 0.20%.
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 law on gambling, cf. Order 587 of 2016 of ANAF, by Declaration 100, as follows:
a) Annex 3 from position no. 68 of the Nomenclature, respectively, the fiscal obligation 535 – The access fee for gambling – from the Declaration 100, in percentage of 98.80%;
b) Annex 3 from position no. 84 of the Nomenclature, respectively, the fiscal obligation 551 – The fee due to the Romanian Olympic and Sports Committee – from the Declaration 100, in percentage of 1.00%;
c) Annex 3 from position no. 85 of the Nomenclature, respectively, the fiscal obligation 552 – Tax due to the National Paralympic Committee – from the Declaration 100, in percentage of 0.20%.
With the exception of the authorization fee, with monthly regularization depending on the income, 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.
It should also be noted that, pursuant to the provisions of Law no. 30 of 2022, the joint Order of the Minister of Finance and the Minister of Sports no. 1511 of June 27, 2022 on approving the Procedure for administering the claims of the Romanian Olympic and Sports Committee and the National Paralympic Committee, specifying that these obligations are considered budget receivables and are administered by the National Agency for Fiscal Administration and gambling organizers and the economic operators that hold a 2nd class license for carrying out the related activities in the field of gambling, have the obligation to calculate, declare and pay the amounts due, at the terms established by the emergency ordinance no. 77 of 2009, updated.
A copy of the statements or any other amendments thereto, as well as the related payment documents, shall be sent to the ONJN within 5 days from the date of payment.
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