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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-2020-43/1709 Updated – measures in Romania

Payment deferrals of the principal fiscal obligations

Eșalonarea plății obligatiilor fiscale pe o perioadă de până 12 luni

Country Romania , applies nationwide
Time period Temporary, 22 October 2020 – 30 September 2021
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Victoria Stoiciu (European Institute of Romania)
Measure added 14 January 2021 (updated 07 February 2022)

Background information

The measure was taken with the goal to implement business-friendly fiscal measures that will diminish the effect of Government restrictions aiming to combat the COVID-19 pandemic - these restrictions have created financial difficulties for most economic operators, who are facing a severe lack of liquidity. The measure was motivated by the need to prevent taxpayers from accumulating new debts to the general consolidated budget which could lead to insolvency proceedings, as well as by the need to provide opportunities for economic recovery, especially for viable business taxpayers affected by the COVID-19.

Content of measure

GEO 181/2020 gives debtors the possibility of benefitting from payment instalments, for a maximum period of 12 months, for the principal and ancillary fiscal obligations, as administered by the central fiscal body, whose maturity was fulfilled after the state of emergency was declared and which have not been extinguished by the date of issue of the tax attestation certificate. To benefit from the payment rescheduling, the debtor must cumulatively meet the following conditions:

  • Submit an application to the fiscal body by 15 December 2020, under the sanction of forfeiture of rescheduling right. Upon request, the debtor may attach the staggered schedule showing the value of the staggered rates;
  • Not be in bankruptcy proceedings;
  • Not be in dissolution;
  • Not have outstanding fiscal obligations on the date the state of emergency was declared and not extinguished on the date of issuing the fiscal attestation certificate;
  • Not have established the liability according to the legislation on insolvency and / or joint and several liability under the Fiscal Procedure Code. If the amount established according to the documents attracting liability has been paid, this condition is considered fulfilled;
  • Have submitted all the required fiscal declarations under the fiscal record.


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

25 March 2021

In March 2021, through the Government Emergency Ordinance 19/2021 the application of the measure was extended 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.

Use of measure

The exact number of beneficiaries is not known and there is not public official estimation about the number of companies that have requested the Governance Emergency Ordinance.

Target groups

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

Actors and funding

Actors Funding
National government
Company / Companies
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


The Government Emergency Ordinance Draft was submitted to the Economic and Social Council, a consultative social dialogue body, which has issued an opinion on the draft, in accordanace with the legal provisions.

Views and reactions

No public views or reaction have been expressed by social partners.


  • 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 (


Eurofound (2021), Payment deferrals of the principal fiscal obligations, measure RO-2020-43/1709 (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.