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Government Emergency Ordinance No. 226/2020

Purpose: Establishing fiscal-budgetary measures, amending certain normative acts and extending certain legal deadlines.

Main measures:

  • extending until 31 March 2021 the deadlines for submitting:
    • the application for the simplified rescheduling of the fiscal obligations according to GEO no. 181/2020
    • the application for the annulment of ancillary obligations
    • the refund period with subsequent control of VAT (with certain exceptions)
  • establishing the computation method for the taxes and social contributions due by individuals benefiting from the support allowance according to GEO no. 30/2020;
  • introducing a VAT exemption with the right of deduction in the case of deliveries of vaccines and devices for the diagnosis of COVID-19, as well as in the case of vaccination and related testing services.