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