Purpose: Fiscal and budgetary measures and extension of certain deadlines.
- Approval of the rescheduling for a period of up to 12 months of main and ancillary fiscal obligations matured after the state of emergency was declared and unsettled by the issuance of the fiscal certificate, managed by the tax authority, under certain conditions;
- Expenditures on the equivalent of COVID-19 diagnostic medical tests, performed for carrying out the activity, in order to detect and prevent the spread of the virus, will be deductible when calculating the net income from independent activities determined in the real system;
- The equivalent value of the expenses incurred by the employer/payer for COVID-19 diagnostic medical tests performed at the initiative of the employer for the detection and prevention of coronavirus for its employees will not represent taxable income and will not be included in the monthly calculation of social insurance contributions;
- The period in which no interest and penalties will be calculated for debts due staring with 21 March 2020, and in which enforcement is suspended or is not to commence, was extended until 25 December 2020;
- The deadline for the VAT refund with subsequent control was extended until 25 January 2021.