Impozitarea bacșișului din restaurante și baruri, publicată în Monitorul Oficial. De când se va aplica noua lege

Barmanii și ospătarii nu au scăpat de ce le era frică. Legea care impune impozitarea bacșișului a fost publicată în Monitorul Oficial, iar asta înseamnă că ea va intra în vigoare de la 1 ianuarie 2023.

Actul normativ mai prevede că acesta va trebui evidențiat pe bonul fiscal.

Restaurantele au obligația de a înmâna clientului o notă de plată, în prealabil emiterii bonului fiscal, în care sunt prevăzute rubrici destinate alegerii de către client a nivelului bacșișului oferit, între 0% și 15% din valoarea consumației.

Nota de plată trebuie să conțină și o altă rubrică în care clientul să poată înscrie suma oferită drept bacșiș, în valoare absolută, dacă acesta optează pentru acest mod de stabilire a valorii bacșișului acordat.

De asemenea, este interzis operatorilor economici să condiționeze, sub orice formă, livrarea de bunuri sau prestarea de servicii de acordare a bacșișului.

Există totuși o excepție: pentru livrarea produselor la domiciliul clienților, restaurantele nu au obligația de a evidenția bacșișul pe bonul fiscal. Totuși, în cazul în care pentru livrarea produselor la domiciliul clienților se optează pentru evidențierea bacșișului pe bonul fiscal, prevederile sunt aplicabile integral în mod corespunzător, cu posibilitatea adaptării formularisticii specifice domeniului.

Din punct de vedere fiscal, sumele provenite din încasarea bacșișului de la client de către restaurante și banuri nu pot fi asimilate unui element de natura veniturilor, iar distribuirea acestora către salariați nu poate fi asimilată unui element de natura cheltuielilor.

Impozitul pe venit (de 10%) datorat de salariat se reține la sursă la momentul distribuirii bacșișului de către firme și se achită la bugetul de stat. Aceste sume nu pot fi reîncadrate fiscal ca venituri salariale sau asimilate salariilor.

Pentru nerespectarea prevederilor, amenda este între 2.000 – 4.000 lei.

Articolul precedentMarius Budăi, despre sumele pentru prima tranșă a plății din Programul Sprijin pentru România – Ziua când vor fi virate pensiile şi salariile mărite
Articolul următorGuvernul pregătește supraimpozitarea profiturilor din energie. OMV Petrom, principala țintă


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