The Romanian Ministry of Finance has issued a draft Emergency Ordinance that includes provisions for the taxation of tips (gratuities) paid in addition to the basic price of goods and services. If kept by the employer, tips would be subject to a flat tax of 16% of profit or 3% of income in the case of small enterprises. If the tips go to the employee, a 16% flat tax would apply on the income. VAT and social contributions would not apply.