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AGORA INTERNATIONAL JOURNAL OF ECONOMICAL SCIENCES, 
AIJES, ISSN 2067-3310, E - ISSN 2067 – 7669, VOL. 16 (2022) 

Perspectives of the Modification of the Tax Burden in the Hotel and 

Restoration Industry, in the Context of Tax Pressure Generated by GEO 

No. 16/2022 

Răzvan-Lucian Vonea1,  

1Faculty of Economic Sciences, Agora University of Oradea, Oradea, Romania 

E-mail vonea_razvan@yahoo.com  

Abstract 
The proposed Article sets out the tax burden on economic entities operating in the hospitality industry in terms 

of income taxation. We have presented theoretical legislative aspects regarding the specific tax trim, which 

remains in its full action until the end of the financial year 2022, but also illustrative examples that provide 

accurate information on the fiscal pressure felt by these economic operators. The prospect of increasing tax 
pressure in this industry is becoming clearer, following the amendment of the primary legislation in the field 

of taxation of these economic operators. Thus, the idea of applying the tax specific to these activities is 

abandoned by shifting to another form of income tax. 

 

Keywords: hospitality industry, specific tax, microenterprise income tax versus corporate tax, tax burden, tax 

pressure. 

 

 

1. Introduction 

Horeca is a sector of the national economy that expresses an abbreviation for 3 words Hotels, 

Restaurants and Cafes (Catering), being most widely used in Europe, namely in Scandinavia 

(Sweden, Norway, Denmark, Iceland and Finland), the Benelux countries (Netherlands, 

Belgium and Luxembourg) and France. This term is used in the hospitality industry to 

convey very clearly an activity that simultaneously refers to accommodation and catering 

(food and drink) services. 

Starting from 2017, according to Law no. 170/2016, Romanian legal entities paying profit 

tax that carry out accommodation and catering activities are obliged to pay the specific tax. 

In this sense, on April 14, 2017, the Order of the Minister of Tourism and the Minister of 

Public Finances no. 264/464 for the approval of the methodological rules for the application 

of this law. 

The purpose of this article is to present this type of tax applied to entities in the HoReCa 

sector, whose existence ends on 31.12.2022, according to the provisions of GEO no. 16/2022 

amending the Fiscal Code, and replaces it with the profit tax or the income of micro-

enterprises. Also, some illustrative examples are presented from which we can draw certain 

opinions regarding the change in the tax burdens of entities in the hospitality industry. 

 

2. Materials and methos 

Studying the fiscal behavior of economic operators operating in the hospitality industry is a 

concern for us, given the implications it propagates for the Romanian citizen's leisure 

options. 

A field strongly affected by the pandemic period, the hospitality industry recorded 

- a decrease in turnover in 2020 compared to 2019 by 35% in relative terms, and in value 

terms from 27.5 billion in 2019 to 17.9 billion in 2020; 

- the number of employees in hotels and restaurants decreased in 2020 compared to 2019 

mailto:vonea_razvan@yahoo.com


26 

 

from 186,000 lei to 150,000 employees; 

- The net profit recorded by companies in the HoReCa industry that are in surplus decreased 

by 46.5% to 2.49 billion lei in 2020, compared to 4.65 billion lei in 2019. 

But not only the HoReCa industry itself is relevant in this analysis; its interconnection 

with other economic activities gives it a significant contribution to the evolution of some 

companies that develop businesses in related fields, such as agriculture, local suppliers of 

ingredients, producers and distributors of raw materials in the kitchen, importers and 

distributors of food products, dedicated service providers industry, as well as management 

systems, cleaning, transport, logistics, packaging. 

Taxation constitutes the set of obligations to the tax office, as well as the means of collecting 

them, the regulations and practices relative to them. The immediate effect of the action of 

taxation is the encumbrance of the income of the payers, and from this perspective taxation 

creates constraint, pressure, sacrifice for them. 

The tax is a form of forced collection at the disposal of the state, without direct consideration 

and with a non-refundable title, of a part of the income or wealth of natural and/or legal 

persons, in order to cover some public needs. 

The documentary material we have referred to is the primary legislation we have regarding 

the direct taxation of the hospitality industry. This legislative package includes: 

- Law no. 170/2016 regarding the specific tax for certain activities; 

- The fiscal code approved by Law no. 227/2015; 

- OMT no. 264/464/2016 for the approval of the Methodological Norms for the 

application of Law no. 170/2016 regarding the specific tax of certain activities1;  

 

The methods used by us to capture the fiscal pressure created on economic operators in the 

hospitality industry sector are descriptive and quantitative, relevant in this regard being the 

indicators of fiscal pressure. We have also used the method of analysis and comparison, 

given the change in the taxation system in the hospitality industry sector, through which we 

will analyze and compare the taxes owed today against those that will follow starting from 

the financial year 2023. 

The tax legislation that currently governs the taxation of earnings in the hospitality industry 

is Law no. 170/2016 regarding the specific tax. It falls under the scope of the hospitality 

industry: 

 

 

 

 

 

 

 

 

 

 

 

        

 

 

 

                                                
1 Publicat în M.O. nr. 266 din 14 aprilie 2017; 

Specific tax 

01.01.2017 – 31.12.2022 

CONDITIONS: 

1. To have one of the CAEN codes 

listed below inscribed in the 

constitutive act; 

2. Not to be in liquidation 

procedures, according to the law 

CAEN 



27 

 

 

 

5510 "Hotels and other similar accommodation facilities" 

5520 "Accommodation facilities for holidays and short periods" 

5530 "Caravan parks, campsites and camps" 

5590 "Other accommodation services" 

 

 

5610 "Restaurants" 

5621 "Food activities (catering) for events" 

5629 "Other food services" 

 

 

 

5630 "Bars and other activities serving drinks" 

 

  

 

 

The following criteria were taken into account when establishing the taxable matter: 

a. Useful commercial/serving area for CAEN codes 5610 "Restaurants" and 5630 "Bars and 

other restaurant service activities", defined as the sum of the areas of lounges, terraces and 

summer gardens, according to the classification/authorization certificate; 

b. The useful area for carrying out the activity specific to CAEN codes 5621 "Food activities 

(catering) for events", 5629 "Other food services n.e.c.", defined as the total built area, 

according to the classification/authorization certificate. 

 

Determination of tax for restaurants 

Payers: restaurants, catering, other public food services 

Calculation formula: 

 

 

 

 
 

unde: k = 1400, valoarea impozitului standard (lei); 

 x = variabilă în funcție de rangul localității; 

 y = variabilă în funcție de suprafața utilă comercială de desfășurare a activității; 

 z = coeficient de sezonalitate; 
 q = 0,9 și reprezintă coeficient de ajustare pentru spațiu tehnic. 

 

 

Table no. 1. Seasonality coefficients and the locality rank variable for a restaurant 

Seasonality coefficient– z 

București, Brașov, Cluj-Napoca, Craiova, Iași, 

Constanța, Ploiești, Sibiu, Timișoara 

0,45 

 

Towns, cities 0,35 

Tourist resorts of national interest 
0,3 

 

Villages, communes and tourist resorts of local interest 0,1 

Variable according to the rank of the locality - x 

București 

Zona A 17,0 

Zona B 16,0 

Zona C 15,0 

Isa/unitate = k x (x + y x q) x z 

https://www.flickr.com/photos/phil_fry/6897803087/
https://creativecommons.org/licenses/by-nc-nd/3.0/
https://creativecommons.org/licenses/by-nc-nd/3.0/
https://www.sgfoodonfoot.com/2017/05/jade-restaurant-fullerton-hotel.html
https://creativecommons.org/licenses/by-nc-nd/3.0/
https://www.vedeteblog.com/2018/11/top-instagram-locuri-de-iesit-din.html
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28 

 

Zona D 13,5 

8 poli (Brașov, Cluj-Napoca, Constanța, 

Craiova, Iași, Ploiești, Sibiu, Timișoara) 

Zona A 15,0 

Zona B 14,0 

Zona C 13,0 

Zona D 11,5 

Towns 

Zona A 13,0 

Zona B 11,0 

Zona C 9,0 

Zona D 7,0 

Cities 5,0 

Resorts 5,0 

Commune  3,0 

 
Table no. 2. The variable usable area for a restaurant 

The area between 
Variable depending on the useful 

area of the location ("y" variable) 

0 mp – 30 mp 2,0 

31 mp – 50 mp 7,0 

51 mp – 70 mp 12,0 

71 mp – 90 mp 16,0 

91 mp – 120 mp 21,0 

121 mp – 160 mp 29,0 

161 mp – 200 mp 38,0 

201 mp – 240 mp 47,0 

241 mp – 300 mp 58,0 

301 mp – 400 mp 75,0 

401 mp – 500 mp 80,0 

501 mp – 600 mp 85,0 

601 mp – 700 mp 90,0 

701 mp – 800 mp 95,0 

Peste 801 mp 105,0 

 

Determination of tax for bars and other activities serving drinks 

Payers: restaurants, catering, other public food services 

Calculation formula: 

 

 

 

 
Unde: k = 900, valoarea impozitului standard (lei); 

 x = variabilă în funcție de rangul localității; 

 y = variabilă în funcție de suprafața utilă comercială/de servire/de desfășurare a activității; 

 z = coeficient de sezonalitate; 

 q = 0,9 și reprezintă coeficient de ajustare pentru spațiu. 

 

Table no. 3. Seasonality coefficients and the locality rank variable for a bar 

Seasonality coefficient– z 

București, Brașov, Cluj-

Napoca, Craiova, Iași, 

Constanța, Ploiești, Sibiu, 

Timișoara 

0,45 

 

Towns, cities 0,35 

Tourist resorts of national 
interest 

0,3 
 

Villages, communes and 

tourist resorts of local 

interest 

0,1 

The variable depending on the rank of the locality - x 

Isa/unitate = k x (x + y x q) x z 



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București 

Zona A 16,0 

Zona B 15,0 

Zona C 14,0 

Zona D 12,5 

8 poli (Brașov, Cluj-Napoca, 

Constanța, Craiova, Iași, Ploiești, 

Sibiu, Timișoara) 

Zona A 14,0 

Zona B 13,0 

Zona C 12,0 

Zona D 11,0 

Town 

Zona A 12,5 

Zona B 10,0 

Zona C 8,0 

Zona D 4,0 

City 2,0 

Resorts 2,0 

Commune  0,4 

 
Table no. 4. The useful surface variable for a bar 

The area between Variable depending on the useful 

area of the location ("y" variable) 

0 mp – 30 mp 2,0 

31 mp – 50 mp 4,0 

51 mp – 70 mp 6,0 

71 mp – 90 mp 8,0 

91 mp – 120 mp 10,0 

121 mp – 160 mp 14,0 

161 mp – 200 mp 16,0 

201 mp – 240 mp 18,0 

241 mp – 300 mp 20,0 

301 mp – 400 mp 25,0 

401 mp – 500 mp 30,0 

501 mp – 600 mp 40,0 

601 mp – 700 mp 50,0 

701 mp – 800 mp 60,0 

801 mp – 900 mp 70,0 

901 mp – 1000 mp 80,0 

Peste 1001 mp 90,0 

 

The annual standard tax per unit is established by law, per type of unit, and is the basis for 

determining the specific tax owed by these units, according to a calculation formula: 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Standard tax 

Restaurants 

1500 

lei/year 

Bars  

900 lei/year 

Hotels  

Depending 

on the 

classification  



30 

 

 

The legislation applicable to this sector starting from 01.01.2023 abolishes the specific tax 

and gives the possibility to economic operators in the hospitality industry to submit either to 

the rules of the income tax of micro-enterprises or to the rules of the profit tax. 

The microenterprise income tax is 1% for microenterprises that have one or more employees. 

However, economic operators in the hospitality industry do not have to meet the requirement 

regarding the number of employees, nor the requirement to have a turnover of less than 

500,000 euros/year.2. 

 Determining the tax on the income of micro-enterprises 

Payers: micro-enterprises, which meet the conditions stipulated by the Definition of micro-

enterprises, from art. 47 para. (1) from the fiscal code. 

Tax rate: 1% 

Taxable base: income from any source, except those provided by art. 53, para. (1) of the 

Fiscal Code 

Calculation formula: 

 

 

 

 

Deadline: this tax is calculated and paid quarterly to the state budget, no later than the 25th 

of the month following each quarter. 

 

Determination of profit tax 

Payers: taxpayers provided for in art. 13, para. (1) and para. (2) fiscal code. 

Tax rate: 16% 

Taxable base: taxable profit 

 

 

 

 

 

 

 

 

 

 

 

 

Formulă de calcul: 

 
Unde: VT = venituri totale; 

CT = cheltuieli totale; 

Cn = cheltuieli nedeductibile; 

Vn = venituri neimpozabiile 
Pri = profit fiscal impozabil 

Ipr = impozit pe profit 

 

Starting from this fiscal-accounting information, we notice that we are dealing with 2 

different economic categories: profit and income. In the accounting sense, revenues are 

flows generated from the operating and financial activity of a company, and profit denotes a 

                                                
2 Art. 47, alin. (1), lit. c) și alin. (2) din Legea nr. 227/2015; 

Iv = VT x 1% 

Profit CONTABIL Profit FISCAL 

VT - CT VT - CT + Cn -Vn 

Ipr = Pri x 16% 



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result that remains after deducting from revenues the costs incurred to obtain those revenues. 

It follows that starting from 01.01.2023, economic operators in the hospitality industry will 

have to pay attention to the amount of income or profits, as these become the taxable bases 

for determining their tax burden. 

In the specialized literature, the fiscal pressure is calculated as the ratio between the taxes 

and contributions due and the amount of GDP. Regarding our study, we will calculate and 

analyze the fiscal pressure borne by economic operators in the hospitality industry by 

referring to the company's turnover, a parameter that most faithfully expresses the volume 

of the company's activity, in gross form. Using this indicator, we will capture how much an 

enterprise allocates from its turnover to paying tax and we will do this by comparing specific, 

income and profit tax. 

 

3. Results and discussions  

 

Under the conditions of applying the specific tax, in the case of restaurants, it will have the 

following values, with an example for a restaurant with an area of 130 square meters: 
 

Table no. 5. The specific tax for a restaurant 

Restaurant location Specific tax for a restaurant 

Commune/village 1400 x (3 + 29x0,9) x 0,1 = 4 074 lei 

Resorts 1400 x (5 + 29x0,9) x 0,3 = 13 062 lei 

Municipality area A 1400 x (13 + 29x0,9) x 0,35 = 19 159 lei 

Brașov area A 1400 x (15 + 29x0,9) x 0,45 = 28 893 lei 

 

 In the case of a bar, cafe, with an area of 120 square meters, the annual specific tax 

due is calculated as follows: 

 

Table no. 6. The specific tax for a bar 

Bar/cafe location Specific tax for a bar / cafe 

Commune/village 900 x (0,4 + 10x0,9) x 0,1 = 846 lei 

Resorts 900 x (2 + 10x0,9) x 0,3 = 2970 lei 

Municipality area A 900 x (12,5 + 10x0,9) x 0,35 = 6772 lei 

Brașov area A 900 x (14 + 10x0,9) x 0,45 = 9315 lei 

 

 Let's take as an example a restaurant in zone A which, starting from 01.01.2023, has 

to choose between the profit tax and the tax on the income of micro-enterprises; 

Case: a restaurant presents the following accounting information for the first quarter of 2023; 

we will determine how much this restaurant would pay to the state budget if it chose the 

profit tax system or the income tax system: 

 

Table no. 7. Example of tax calculation at a restaurant, after 01.01.2023 

RESTAURANT 

Accounting quantities Abbreviations Profit tax Micro income tax 

Total income VT 100.000 100.000 

Total expenses CT 40.000 40.000 

Taxable accounting profit Pri 60.000 60.000 

Tax due Id 9.600 1.000 lei 

Fiscal pressure Prf 9,6% 1% 

 

Calcule: 



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Pri = VT – CT = 100 000 – 40 000 = 60 000 lei 

Ipr = Pri x 16 % = 60 000 x 16% = 9 600 lei 

Iv = VT x 1% = 100 000 x 1% = 1 000 lei 

          Id 

Prf = ---- x 100 = 9600/100000 = 9,6% 

          Mi 

 

 

 

4. Conclusions 

Based on the research of the documentary material composed primarily of the primary 

legislation in the field, we found that the taxation of units in the hospitality industry was 

based on other taxation criteria than income or wealth. Compared to other economic 

operators, whose earnings are taxed according to the amount of income and/or profits, the 

HoReCa sector was imposed, in order to determine the tax due, criteria such as: the 

seasonality of the business, the rank of the locality where it operates, the useful area of the 

location. GEO No. 16/2022 amending and supplementing the Fiscal Code eliminates this 

type of taxation of these companies and leaves them free to choose between: 

-  Income taxation with 1%, or 

- Taxation of profits at 16%. 

Regardless of the form of taxation that these economic operators choose to adopt, the 

legislator created the prerequisites for respecting the principles of fiscal equity, as they were 

formulated as maxims by Adam Smith, in the book Wealth of Nations; the absolute and 

relative tax burden of each taxpayer to be established according to his contributory power, 

which is dependent on the amount of income and taxable assets, as well as the personal 

situation of the taxable subject. 

In the case analyzed by us, we can draw the following conclusions: 
 

Table no. 8. Comparison of taxes owed by a restaurant in 2022 and 2023 

Types of tax Calculated tax due 

Specific tax 19159 

Tax 9600 

Income tax 1000 

 

 
 

In this case, we considered a cost margin (fixed and variable) of the restaurant of about 40%. 

Compared to this average cost margin of a restaurant, we can say that, through the changes 

made to the fiscal legislation regarding the taxation of restaurants, there has been a fiscal 

relaxation, reducing the fiscal pressure felt by them in terms of the taxation of earnings. It 



33 

 

can be observed that through the specific tax due, it took more into account parameters, such 

as the rank of the locality, the usable area, seasonality; aspects that from 2023 are removed 

and give restaurants the possibility to be taxed: profit or turnover. 

Observing not only the percentage rate that is different between the taxation of profits and 

incomes, but also through detailed analyses, we can state that the turnover tax tends to 

become more advantageous for the hospitality industry sector as well, in terms of the amount 

of tax owed, but also in terms of flexibility, ease and way of managing it. Of course, apart 

from the cases in which these types of economic operators obtain accounting and fiscal 

losses, in which case in the variant of taxation of profits, the fiscal pressure borne by them 

would become 0. 

REFERENCES 

[1] Cătineanu, Florian, 1999, Finanțe publice – studii de caz, 1999, Editura Mirton, pg. 37 

[2] Cristea, Dumitru, Horea, Mutașcu, M., Nicolescu, Ana, Cristina, 2009, Elemente de teorie și practică 

fiscală, Timișoara, pg. 13-29; 

[3] Popa, Adriana, Florina, Dobre, F., Ciobanu, R., 2022, Fiscalitate, Editura CECCAR, pg. 53-62;  

[4] Smith, Adam, 1965, Avuția națiunilor, Editura Academiei Române, pg. 39; 

[5] Talpoș, Ioan, 1996, Finanțele României, Editura Sedona, 1996, pg. 137; 

[6] Vonea, R., 2021, Contabilitate financiară I., Editura Universității Agora, Oradea; pg. 15-42; 

[7] Vonea, R., 2019, Bazele contabilității – curs didactic, Editura Universității Agora, Oradea, pg. 15-35; 

[8] OMT nr. 264/464/2016 pentru aprobarea Normelor metodologice de aplicare a Legii nr. 170/2016 

privind impozitul specific unor activități 

[9] Codul fiscal al României, aprobat prin Legea nr. 227/2015, modificată și completată; 

[10] OUG nr. 16/2022, publicată în MO nr. 716/15.07.2022, de modificare și completare a Codului fiscal; 

[11] Legea nr. 170/2016 privind impozitul specific unor activități; 

[12] Legea nr. 31/1990 privind societățile comerciale, republicată; 

[13] www.termene.ro 

[14] www.deloitte.com Ghid privind industria HoReCa 

[15] www.horeca.aristudio.ro 

 

http://www.termene.ro/
http://www.deloitte.com/

