Revenue from rents, new rules to taxation / marker and tax receipt, mandatory if you rent the short -term home
Money. Photo source © Laura Vasile | Dreamstime.com
The new rules proposed by the Government for the taxation of revenues from rents appear in the draft law that the Ministry of Finance published on Thursday evening, in public debate.
One of the measures proposed in package 2 is the modification of the fiscal regime applicable to the income from independent activities obtained as a result of the provision of accommodation services, in the sense of eliminating the way of establishing the net annual income, including the possibility of opting to determine the annual net income in the real system.
The Ministry of Finance proposes, at the same time, the introduction of a new way of determining the net income by deducting from the gross income the expenses established by applying a scope of 30% on the annual gross income.
The gross income represents the totality of the amounts in money and/or the equivalent in lei of the income in kind, collected during the fiscal year.
In order to determine the net income, the taxpayers complete only the party regarding the income from the register of fiscal records and have no obligation to manage the accounting records.
The annual tax due is calculated by applying the 10% quota on the annual net income, being a final tax.
The annual tax due is calculated by the taxpayer, based on the data from the unique income tax declaration and the social contributions due by the natural persons.
For these revenues, taxpayers owe compulsory social contributions, according to the provisions of Title V of the Fiscal Code, applicable to income from independent activities.
The marking device – mandatory for short -term rental
According to the proposal, the fiscal regime with a flat quota of 30% will also apply to the owners of natural persons who obtain income from short-term rent (ie for an uninterrupted period of maximum 30 days for the same person, in a year) of the rooms located in personal property.
Also, the project stipulates that the natural persons who obtain income from the short -term rental of the rooms located in personal property will have the obligation to use the electronic fiscal markers and to issue tax receipts with these devices, to hand to customers.
On Thursday evening, the Ministry of Finance launched in public debate the revised draft law with the new taxes that will enter the package. Minimum gross salaries in the country for income from independent activities, as well as many other changes for companies and individuals.
This draft law is one of the six normative acts in the package 2 measures for which the Ilie Bolojan government will take responsibility in Parliament next week. All six projects are to be adopted on Friday, August 29, by the Government.
Photo source © Laura Vasile | Dreamstime.com
