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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure RO-2019-31/2991 – measures in Romania

Restructuring of budgetary tax obligations

Restructurare obligații fiscale bugetare

Country Romania , applies nationwide
Time period Open ended, started on 31 July 2019
Context Restructuring Support Instruments
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Nicoleta Voicu (Association Center for Public Innovation)
Measure added 16 November 2022 (updated 17 November 2022)

Background information

In order to revitalize the economy and avoid insolvency proceedings, the mechanism for restructuring budgetary obligations, introduced by Government Ordinance No. 6/2019, has been extended by including the possibility to request the restructuring of outstanding principal budgetary obligations on 31 December 2021. Interested parties may notify the authorities until January 2023 of their intention to benefit from the mechanism and restructuring requests may be submitted until July 2023.

Content of measure

The procedure applies to debtors, legal persons under public or private law, who have outstanding principal budgetary obligations as of 31 December 2020, which have not been paid by the date of issue of the tax certificate by the central tax authority, as well as accessory budgetary obligations.

The debtors are in financial difficulty if they are unable to pay the outstanding principal budgetary obligations as of 31 December 2020 and the ancillary budgetary obligations. In order to benefit from the restructuring of budgetary obligations, the debtor must not be in insolvency proceedings under the law at the date of the decision approving the restructuring of budgetary obligations.

A debtor who is in insolvency proceedings by the date on which he is obliged to notify the competent tax authority of his intention to restructure and wishes to restructure budgetary obligations may notify the tax authority of his intention, provided that by the date of issuing the decision approving the request for restructuring he has emerged from insolvency proceeding.

In the context of the crisis generated by COVID-19 and in 2021, the application of tax measures in the area of collection of budget debts continued, measures that came as a support to the business environment. One of the tax measures concerns the access to tax facilities (payment instalments for budgetary obligations, cancellation of accessory payment obligations and restructuring of budgetary obligations) by natural and legal taxpayers.

Use of measure

The result of this measure was an increase in the amounts for which taxpayers accessed tax facilities from 4,603.6 million RON (approx. €810 million) on 30 June 2020 to 15,317.5 million RON (approx. €3,063.5 million) at the end of the first half of 2021.

Target groups

Workers Businesses Citizens
Applies to all workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
Company / Companies
Other social actors (e.g. NGOs)
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: N/A


No public information available.

Views and reactions

There is no publicly available information about the social partners' views or reaction on the measure.


  • 05 August 2019: Government Ordinance no. 6/31 July 2019 on the establishment of certain tax incentives (Ordonanță nr. 6 din 31 iulie 2019 privind instituirea unor facilități fiscal) (
  • 30 June 2021: National Agency for Fiscal Administration, activity report first semester 2021 (Agenția Națională de Administrare Fiscală, Raport de activitate semestrul 1 anul 2021) (
  • 23 November 2021: Rescheduling of payment, in simplified form - beneficial in case of temporary financial difficulties (
  • 23 June 2022: Extension of the deadline for restructuring the budgetary obligations, extension of the deadline for the application of the local reverse charge, amendments to the Customs Code (


Eurofound (2022), Restructuring of budgetary tax obligations, measure RO-2019-31/2991 (measures in Romania), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.