Background information

Originally, a fiscal amnesty on interest and penalties for taxpayers was introduced before the COVID-19 pandemic, in 2019 (GEO 6/2019). But the emergence of the pandemic and economic hardship faced by several companies led to a new series of fiscal amnesties adopted in May 2020. In March 2021 new fiscal measures have been adopted. The purpose of these facilities is to prevent the accumulation of new debts to the state and to avoid new insolvency procedures due to measures enacted during the state of emergency and state of alert.

Content of measure

In May 2020, two main measures have been adopted by the Romanian Government:

• the granting of bonuses for the payment of annual income tax by 30 June 2020. The ordinance provides a bonus of up to 5% of the income tax, social security contributions and social health insurance contributions due is awarded if all these obligations are paid in full (payment or compensation) by 30 June 2020 inclusive: an additional bonus of 5% is awarded, for submission of the single declaration no later than 30 June (inclusive)
• a tax amnesty on interest and penalties for taxpayers who pay the main outstanding debts owed as of 31 March 2020 by 15 December 2020. Taxpayers which had outstanding budgetary obligations on 31 March 2020, can opt for the cancellation of the related interest and penalties if they pay the main amount by 15 December and submit a request to this effect.

To benefit from the measure related to the tax obligations with maturity before 31 March 2020, taxpayers must submit all declarations related to their total tax liabilities, pay all current tax obligations and submit the application to cancel the interest and penalties no later than 15 December 2020.

The measure introduced in March 2021, through the GEO 19/2021:

• extends the period in which debtors can notify that they want to be considered for this facility has been extended to September 30th 2021
• extends the period in which debtors can send the restructuring plan to the fiscal authorities has been extended to January 31st 2022.

The following categories of taxpayers benefit from the tax amnesty according to GEO 19/2021:

1. All taxpayers on whom a tax inspection is underway on 29 of March 2021, regardless of when it will be completed;
2. All taxpayers on whom a tax inspection will begin after 29 of March 2021, but no later than 31 January 2022, regardless of when it will be completed.

Use of measure

The number of beneficiaries is unknow.

Target groups

Workers	Businesses	Citizens
Self-employed	Applies to all businesses	Applies to all 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:

• Unknown
• Main level of involvement: N/A

Involvement

There is no public information about the positioning of social partners or about the involvement of social partners in the design of the measure.

Views and reactions

There is no public positioning of the social partners regarding the measure.

Sources

• 14 August 2020: ORDONANȚĂ DE URGENȚĂ nr. 69 din 14 mai 2020 (legislatie.just.ro)
• 25 March 2021: ORDONANȚĂ DE URGENȚĂ nr. 19 din 25 martie 2021 (legislatie.just.ro)
• 18 December 2021: Government Emergency Ordinance no. 130/2021 (legislatie.just.ro)