What the Fiscal Code says
Articles 278–280 of the Fiscal Code regulate the accommodation tax: who institutes it, who pays it, the rate and who is exempt. The tax is calculated by applying the rate to the accommodation rates, and in resort areas the calculation rule can differ, for example a single night. The exact rule is in the local council decision, not in the Fiscal Code.
Exemptions provided by law: natural persons up to and including 18, persons with severe or accentuated disabilities, pensioners, students, persons on military service and others listed in art. 280.
How 4Hotel calculates it
- In the property, you set the tax type: per person per night, a fixed amount, or a percentage of the stay, and the value from the local council decision.
- At check-in the folio is created with the accommodation lines and, if the tax is configured, a separate line “Taxă de stațiune”.
- For the “per person per night” type, the number of adults in the booking is multiplied by the nights and the fixed amount. For the percentage type, the rate is applied to the total accommodation.
Calculation example (illustrative amounts, not real rates)
| Type | Inputs | Result |
|---|---|---|
| Per person per night | 2 adults, 3 nights, 10 lei per person per night | 60 lei |
| Percentage of the stay | Accommodation 900 lei, rate 4% | 36 lei |
Common mistakes
- Applying the rate from another city, or a rate read somewhere without the decision for your locality.
- Charging children under 18, who are exempt. The 4Hotel calculation counts only the adults in the booking.
- Forgetting the exemptions for pensioners, students or other categories in art. 280, because 4Hotel does not apply them on its own.
How 4Hotel helps
4Hotel calculates the tax at check-in from the type and value set on the property, posts it as a separate folio line, and the guest sees it in their bill before check-out. What it does NOT do: it does not apply the single-night rule in resorts, has no field for exemptions, and does not transfer the tax. Check with your accountant or the local council decision before you set the value.