Published: 03/25/2021 at www.mfinante.gov.ro. The Ministry of Finance has renewed a series of tax measures to support taxpayers and businesses in general:

“The Romanian government adopted at today’s meeting, March 25, 2021, the Ministry of Finance’s draft, which aims at a series of measures to support the business environment, such as:exemption from paying taxes and specific regulations in the field of tax procedures.

Exemption from payment of the specific tax for certain activities due by economic operators carrying out activities in the HORECA sector for an additional 90-day period calculated from April 1, 2021. Taxpayers subject to this tax for 2021 shall recalculate the specific tax due by further deducting from the number of 365 calendar days the number of 90 days related to the period from April 1, 2021.

• Restructuring of budget obligations. The measures adopted today include an extension of the deadline for submitting the restructuring application from June 30, 2021 to January 31, 2022.

• The VAT Refund with Subsequent Audit. The deadline for which taxpayers can benefit from the value-added tax refund with subsequent tax audit is extended, from March 31, 2021 to January 31, 2022.

• Cancellation of ancillary obligations. The application of these tax measures continues by renewing the deadline for submitting the request for cancellation from March 31, 2021 to January 31, 2022. Taxpayers can benefit from the elimination of tax accessories (such as interest and penalties), provided that the main debts are paid and the other criteria mentioned in the regulations are met.

• Deferment of payment, in a simplified form, of tax obligations due after the date of declaration of the state of emergency, gestote by central fiscal bodies. The deadline for granting this facility is extended from March 31, 2021 to September 30, 2021.Taxpayers may benefit from the staggering of budgetary obligations due after the date of declaration of the state of emergency, administered by the central fiscal body,according to the specific rules governing the ‘simplified access and accelerated procedure. ”

We remain available for any clarification.