Starting with 01.01.2019 the gambling organizers provided in Government Emergency Ordinance no. 77/2009 regarding the organization and operation of gambling games, approved with amendments and completions by Law no. 246/2010, with subsequent amendments and completions, have the obligation to pay an annual fee representing 3% of the total participation fees collected in the previous year, with the exception of distance gambling organizers or on-line gambling which have the obligation to to pay an annual fee of 5% of the total fees charged in the previous year.
(2) The gambling organizers stipulated in paragraph (1), shall calculate, declare and pay the fee to the state budget until the 25th of February of the year tax, personally or through their authorized representative defined according to GEO no.77 / 2009, following the one in which the participation fee was collected.
(3) The gambling organizers set up during the year has the obligation to pay a monthly fee of 3% of the total participation fees collected in the previous month, with the exception of distance gambling organizers or of on-line gambling that have the obligation to pay a monthly fee of 5% of the total fees charged in the previous month. The fee is calculated, declared and paid to the state budget until the 25th of the month following the one in which the participation fees were collected. In this case, the annual tax will not be due in the year following the year of establishment.