I. LEGISLATIVE AMENDMENTS BY EMERGENCY REGULATION No.
70/2020 (valid from 15.05.20)
The period for granting technical unemployment and paid days off to parents is
extended
The subvention of the remuneration for technical unemployment was extended until 31 May.
After this date, the subsidy will only be continued for economic sectors in which the restrictions
are maintained.
The granting of paid days off for one parent is extended until the end of the 2019-2020 school
year, respectively until 12 June 2020.
The deadline for applying for emergency certificates is extended
Companies that have experienced a decrease in sales of at least 25% in March, April or May
2020 compared to the average for January or February 2020 can apply for the issuance of
emergency certificates online via the application csu.prevenire.gov.ro, until June 15, 2020.
VAT exemption for pharmaceutical supplies etc. to associations and foundations
Supplies of legal pharmaceuticals, protective equipment, other medical devices or equipment
and sanitary materials that may be used to prevent or restrict or treat COVID19 are exempt
from VAT until 1 September 2020.
The deadline for submitting the declaration of the beneficial owner is extended
The deadline for the declaration of the beneficial owner is extended until 1 November 2020.
II. LEGISLATIVE AMENDMENTS BY EMERGENCY REGULATION No.
69/15.05.2020 (valid from 16.05.2020)
Discounts for the payment of annual income tax and social security contributions
The deadline for submitting the declaration of income tax and social security contributions to
be paid is extended to 30 June 2020.
In the case of income tax, pension and health insurance contributions due for income earned
in 2019, for which individuals are obliged to submit a declaration of income tax and social
security contributions, the following discounts shall be granted if individuals submit the unified
declaration of income tax and social security contributions by 30 June 2020 inclusive:
for payment of income tax, pension and health insurance contributions, which constitute
annual tax obligations for 2019, a discount of 5% of these contributions shall be granted if
these tax obligations have expired in full by payment or offsetting by 30 June 2020
inclusive.
a 5% discount on income tax and pension and health insurance contributions is granted
for the submission of declarations of income tax and social security contributions owed by
natural persons by electronic means of remote transmission.
Taxpayers who have already submitted the declaration of income tax and social security
contributions owed by individuals for the income earned during the year, without granted
discounts and regardless of the method of submission, may claim the discounts by submitting
a corrected declaration by 30 June 2020 inclusive.
Tax relief for premium/incentive payments
No social security contributions are withheld or unemployment insurance is due for the amount
of incentives/premiums granted by the employer from the wage fund for the duration of the
state of emergency to employees who carry out activities involving direct contact with citizens
and who are exposed to the risk of infection with SARS-CoV-2.
Which of the natural persons, beneficiaries of the incentives/premiums, or which of these
persons perform activities with direct contact with citizens, is determined by the decision of
the employer with whom they work.
The provisions shall apply to amounts granted from the date of entry into force of this
Emergency Ordinance, during the state of emergency decreed by law, and paid until 30 June
2020.
Granting of relief in the payment of the building tax or the monthly building fee
For the duration of the state of emergency decreed in 2020, local councils may decide by 14
August 2020:
a reduction of the annual building tax by up to 50% for non-residential buildings owned by
natural or legal persons if, due to the effects of the SARS-CoV-2 coronavirus epidemic,
the owners or users of the buildings were obliged to completely interrupt their economic
activity during the period for which the state of emergency was declared, 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 monthly fee for buildings owed by concessionaires, tenants, holders
of the right to manage or use a public or private building owned by the State or
administrative-territorial units, as the case may be, if the users of the buildings were
obliged to interrupt their economic activity completely during the period for which the state
of emergency was declared due to the effects of the SARS-CoV-2 coronavirus epidemic.
Removal of interest and penalties
Interest, penalties, and all ancillary charges related to the principal State budget obligations
outstanding on 31 March 2020 inclusive shall be cancelled if the following conditions are
cumulatively met:
(a) all State budget commitments outstanding on 31 March 2020 inclusive shall be settled by
the date of submission of the request for cancellation, including ancillary charges
(b) all State budget obligations and ancillary charges administered by the Central Tax
Authority with payment deadlines between 1 April 2020 and the date of submission of the
request for cancellation, including the ancillary charges, are settled
(c) the debtor must have submitted all tax returns by the date of submission of the request
for cancellation, including ancillary charges. The debtor submits the application for
cancellation by 15 December 2020 inclusive, after the above conditions have been met.
III. Decision of the National Committee for Emergency Situations No.
24/2020 concerning the authorisation of the release of the state of alert
From 15.05.2020, the national alert will be declared for a period of 30 days. During this period,
it is compulsory to wear a face mask, so that the nose and mouth are covered, at the
workplace, in shops or other enclosed spaces. Employers are obliged to organise their
business activities so that work is carried out from the employees’ place of residence. If the
work to be performed does not allow this, the following measures must be taken:
Taking the fever temperature of their own staff and visitors at the entrance to the building
Compulsory hand disinfection at the entrance to the workplace
Postponement of the work schedule for undertakings with more than 50 employees so that
the start and/or end of working time is at least one hour apart, at least three hours apart
or in instalments of at least 20%
Entrepreneurs carrying out commercial or public activities must arrange access in such a
way as to ensure an area of at least 4 square metres for each person and a distance of at
least two metres between two persons, and to prevent access by persons with a body
temperature of more than 37.3°C.