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Ordinance on fiscal-budgetary measures for amending some normative acts and extending some terms

In this issue:

Emergency Ordinance no. 181/2020 regarding some fiscal-budgetary measures, for the amendment and completion of some normative acts, as well as for the extension of some terms

The ordinance was implemented for the business environment in the context in which the measures for combating the Covid-19 pandemic generated financial difficulties for most financial operators.


One of the most significant changes is the establishment of the possibility to grant payment installments of the main fiscal obligations whose maturity was after the declaration of the state of emergency by the central fiscal body for a period of maximum 12 months. The staggering is applied according to the following conditions that must be met simultaneously:

- to apply by 15 December 2020;

- the taxpayer must not be in bankruptcy or in dissolution;

- the taxpayer must not record debts on the date of the declaration of the state of emergency;

- to have all the tax returns submitted until the issuance of the tax attestation certificate;

- the taxpayer has not been held liable under the insolvency and / or joint and several liability legislations;

- to have submitted all tax returns.


The staggering is not granted if:

- payment obligations that have been rescheduled and expired;

- payment obligations less than RON 500 in the case of natural persons and less than RON 5,000 in the case of legal entities;

- the fiscal obligations that have the maturity/ term of payment after the date of issuing the fiscal attestation certificate or are suspended;

- the fiscal obligations to be compensated with amounts to be reimbursed/ reimbursed from the state budget;

- tax obligations the execution of which is suspended.


The solution of the request regarding the staggering decision or its rejection is made within 5 days.

In the event of late payment, penalties of 5% of the remaining amount of the rescheduling rate or of the differences in tax obligations marked and remaining unpaid after the settlement of the returns with a negative amount of VAT with the option of reimbursement shall apply.

The staggering procedure is approved within 15 days by ANAF from the date of entry into force of this emergency ordinance.


Other Fiscal Measures:

The taxpayers do not owe specific tax, provided by Law no. 170/2016, starting with the date of entry into force of the ordinance and until December 31, 2020. In order to benefit from this measure, taxpayers recalculate the specific tax established according to Law no. 170/2016, for the year 2020, by dividing the specific annual tax by 365 calendar days and multiplying the resulting value by the number of days obtained by subtracting from the number of 365 calendar days the number of days corresponding to the period between the date of entry into force of this ordinance and the date of December 31, 2020 and the number of 90 calendar days provided by Government Emergency Ordinance no. 99/2020.

Local councils can take decisions until 2 December regarding:

- reduction of the annual tax on buildings with a rate of up to 50%, for non-residential buildings, owned by natural or legal persons, used for their own economic activity or rented by natural or legal persons, as appropriate, if during the period for which established a state of emergency or alert, as a result of the effects of the Covid-19 epidemic, if the owners or users of the buildings were obliged, according to law, to completely cease their economic activity or hold the emergency certificate issued by the Ministry of Economy, Energy and Business Environment certifying the partial interruption of economic activity;

- exemption from the payment of the monthly building tax due by tenants, assignees, holders of the right to manage or use a building owned by the state or public property if during the period for which the state of emergency and / or alert was established due to the effects of the Covid-19 epidemic, building users were required by law to completely cease their economic activity;

- the reductions shall apply following an application and a declaration on their own responsibility to which a copy of the emergency certificate submitted by 21 December 2020 shall be added;


Failure to remotely connect electronic cash registers to large taxpayers will not constitute a contravention until 31 December 2020;

Expenses related to the value of medical tests for diagnosing Covid-19 infection performed at the initiative of the employer will not be taxed and will not be included in the monthly basis for calculating social security contributions;

The deadline in which no interest and late payment penalties will be calculated for debts due on 21 March, and enforcement execution has been extended until 25 December 2020.

The VAT refund period with subsequent control has been extended until 25 January.


For more details see the Official Gazette with no. 988, dated 26 October 2020.

The EY team is available for details and clarification of the issues mentioned above.

Prepared by:
Ecaterina Boca ― Senior Consultant, Knowledge Management Department 
Andrei Boian ― Senior Lawyer, Tax Controversy Department;
For additional information, please contact:
Alex Milcev, Partner ― Tax & Law Leader Romania
Emanuel Băncilă, Partner ―Tax Policy and Controversy Leader
Ernst & Young SRL
Bucharest Tower Center Building,
22nd Floor, 15-17 Ion Mihalache Blvd.,
Sector 1, 011171, Bucharest, Romania
Tel: (40-21) 402 4000, Fax: (40-21) 310 7124
Email: office@ro.ey.com
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