Romania's tax authority announces support measures for business during COVID-19 spread


On March 16, the National Agency for Tax Administration announced a set of measures for supporting the business environment including:

  • The suspension or the non-commencement of enforcement procedures of outstanding tax liabilities. No more summons, seizures of bank accounts, traceable incomes and assets will be issued except for the amounts based on court decisions issued in criminal cases.
  • The reimbursement of VAT during March for all VAT returns that were settled and refund decisions issued.
  • The implementation of a new VAT refund mechanism to expedite VAT refunds starting on 1 April 2020.
  • The suspension of tax audits including anti-fraud controls except for verifications that can be performed remotely and audits in tax evasion cases where there are clues.
  • The suspension of anti-fraud actions regarding Filter II and specific activities from border crossing points with Hungary and Bulgaria.

The above measures will be applied during the 30-day state of emergency period that was declared on March 16, but also for a period of 30 days afterwards.

In addition, the deadline for the submission of tax returns will be extended from 25 March 2020 until 25 April 2020.

The measures mentioned above must be approved through a bill. The Romanian government reportedly plans to approve several measures to support Romanian businesses affected by the spread of COVID-19 during a cabinet meeting on March 18.

Note that the state of emergency declared on 16 March 2020 will last for 30 days. The emergency measures with immediate application set out in Presidential Decree no. 195/2020 include these measures also important from a tax perspective:

  • Authorisations, licenses and other documents issued by public authorities that expire during the state of emergency will continue to be valid for this period.
  • Audits by the Labour Inspectorates are suspended, except for cases posing a high risk and labour accidents.

An overview on the state of emergency measures can be found here.

For more information on how the above tax measures will affect you, contact local CMS experts Roxana Popel or Andrei Tercu.