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Factsheet for measure RO-2020-15/925 Updated – measures in Romania

Specific tax relief for companies affected by COVID-19

Scutire de la plata impozitului specific pentru companiile afectate de COVID-19

Country Romania , applies nationwide
Time period Temporary, 09 April 2020 – 25 December 2021
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Victoria Stoiciu (European Institute of Romania)
Measure added 05 July 2020 (updated 07 February 2022)

Background information

The COVID-19 crisis and the institution of state of emergency, followed by the state of alert, has affected several economic activities that had to close down. The hotels and restaurants have been particularly hit by the lock down. In order to promote their economic recovery, the government proposed a series of legislative measures adopted as a result of the establishment of the state of emergency and applicable on Romanian territory. A tax relief for the payment of the specific tax was offered for the following NACE activities: 5510, 5520, 5530, 5590, 5610, 5621, 5629, 5630.

Content of measure

In April, the GEO 48/2020 stated that taxpayers who were previously obliged to pay a specific tax for certain economic activities for the year 2020, will be exempted for the period in which they had to interrupt the activity totally or partially, during the declared state of emergency. Such taxpayers recalculate the specific tax for 2020 by dividing the annual specific tax by 365 days and multiplying it by the number of days corresponding to the period in the calendar year in which they performed the activity.

In June 2020, after the expiry of some provisions of GEO 48/2020, the government came with another GEO (99/2020) stating that, for 2020, no specific tax is due for a period of 90 days as of the date of entry into force of GEO 99/2020. The amount due is calculated by dividing the tax by 365 and multiplying the resulting value by 275 (i.e. the difference between 365 days and 90 days). Taxpayers which have ceased their activity, in whole or in part, due to the state of emergency, can similarly recalculate their specific annual tax.


The following updates to this measure have been made after it came into effect.

24 June 2021

In June 2021, the Government Emergency Ordinance 59/2021 has extended the application of the measure until 25 December 2021.

25 March 2021

In March 2021, The Government Emergency Ordinance has extended the application of the measure until 30 September 2021.

30 December 2020

In December 2020, the Government Emergency ordinance 226/2020 extended the application of the measure until 31 March 2021.

22 October 2020

In October 2020, the state came up with a new series of fiscal facilities for the companies/sectors that have to pay a specific tax (NACE activities: 5510, 5520, 5530, 5590, 5610, 5621, 5629, 5630). In 2020, the taxpayers obliged to pay the tax specific to some activities according to Law no. 170/2016 does not owe specific tax for the period between 26 October 2020 and 31 December 2020 inclusive.

The specific tax for 2020 will be recalculated by dividing the annual specific tax by 365 and multiplying the resulting value by the number of days obtained by subtracting from 365:

  • the period from 26 October 2020 to 31 December 2020 inclusive;
  • the number of 90 calendar days provided in art. I of GEO no. 99/2020.
  • the period in which taxpayers who apply the provisions of art. IX of GEO no. 48/2020 for the recalculation of the specific annual tax stopped their activity, totally or partially, as a result of the state of emergency.

Taxpayers who have filed the specific tax return for the first half of 2020 can apply the above provisions by submitting an amending return.

Use of measure

In order to benefit from the above provisions, taxpayers need to fulfill cumulatively the following conditions:

  • the taxpayers interrupt totally or partially the activity during the state of emergency and hold the certificate for emergency situations issued by the Ministry of Economy, Energy and Business Environment;
  • they are not insolvent according to the information available on the National Office of the Trade Register website.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

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:

  • No involvement
  • Main level of involvement: Unknown


The involvement of social partners is unknown.

Views and reactions

No official positions have been expressed by social partners.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      I - Accommodation And Food Service Activities I55 Accommodation
      I56 Food and beverage service activities

This case is not occupation-specific.


  • 09 April 2020: ORDONANŢĂ DE URGENŢĂ Nr. 48/2020 din 9 aprilie 2020 privind unele măsuri financiar-fiscale (
  • 25 June 2020: Ordonanţă de urgenţă Nr. 99/2020 din 25 iunie 2020 privind unele măsuri fiscale, modificarea unor acte normative şi prorogarea unor termene (
  • 22 October 2020: ORDONANȚĂ DE URGENȚĂ nr. 181 din 22 octombrie 2020 privind unele măsuri fiscal-bugetare, pentru modificarea și completarea unor acte normative, precum și pentru prorogarea unor termene (
  • 30 December 2020: Government Emergency Ordinance 226/2020 (
  • 25 March 2021: Government Emergency Ordinance 19/2021 (
  • 24 June 2021: Government Emergency Ordinance 59/2021 (


Eurofound (2020), Specific tax relief for companies affected by COVID-19, measure RO-2020-15/925 (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.