The government emergency ordinance defines a tip as any amount of money offered voluntarily by a customer besides the price of goods or services purchased. Tips cannot be assimilated to the delivery of goods and services, the bill states, and businesses are not allowed to condition the delivery of goods and services using tips.
The government estimates taxes on tips will bring an extra RON154 million to the state budget this year, RON300 million in 2016, RON319 million in 2017 and RON338 million in 2018, or RON1.11 billion in the next three and a half years.