Extension of some fiscal measures introduced during the state of emergency


Emergency Ordinance no. 181/2020 regarding some fiscal-budgetary measures, for the modification and completion of some normative acts, as well as for the extension of some terms (OJ no. 988 / 26.10.2020).

Payment facilities for budgetary obligations due after the date of declaration of the state of emergency, administered by the central fiscal body

  • The main and accessory budgetary fiscal obligations whose maturity / payment term has been fulfilled after the date of declaring the state of emergency (March 16th, 2020) and not extinguished until the date of issuing the fiscal attestation certificate, can be staggered for payment for a maximum period of 12 months;
  • The payment rescheduling is not granted for fiscal obligations in the total amount of less than RON 500 in the case of individuals and RON 5,000 in the case of legal entities;
  • In order to benefit from the payment rescheduling, the debtor must cumulatively meet the following conditions:
    1. To submit an application to the fiscal body, until December 15, 2020 inclusive, under the sanction of forfeiture. Upon request, the debtor may attach the rescheduling schedule comprising the proposed amount of rescheduling rates;
    2. Not to be in bankruptcy proceedings;
    3. Not to be in dissolution;
    4. Not to register outstanding fiscal obligations at the date of declaring the state of emergency and not extinguished at the date of issuing the fiscal attestation certificate;
    5. Not to have established the liability according to the legislation regarding insolvency and / or joint and several liability. By exception, if the acts by which the liability was established are final in the system of administrative and judicial means of appeal, and the amount for which the liability was drawn has been extinguished, the condition is considered fulfilled.
    6. They must have submitted all the fiscal declarations, according to the fiscal vector. This condition must be met on the date of issuance of the fiscal attestation certificate.
  • For the period for which payment installments have been granted, starting with December 26, 2020, for the tax obligations scheduled for payment, interest is due and calculated. The interest rate is 0.01% for each day of delay. No interest and penalties for delay are due for the amounts due as fines of any kind, ancillary tax obligations established by law, enforcement costs, court costs, confiscated amounts, as well as amounts representing the RON equivalent of confiscated goods and amounts that they are not found at the crime scene;
  • For the amounts that are the object of the payment rescheduling of the fiscal obligations, the forced execution procedure does not start or is suspended, as the case may be, from the date of communication of the payment rescheduling decision;
  • For the differences of fiscal obligations established by rectifying tax declarations or taxation decisions, no ancillary fiscal obligations are due for the amount paid on account of the main fiscal obligation, if, prior to establishing the fiscal obligations, the debtor made a payment and the paid amount did not extinguished other obligations. These provisions are also applicable in the situation where the debtor has made the payment of the fiscal obligation, and the tax return was submitted after making the payment;

The procedure for granting the payment rescheduling by the central fiscal body is approved by order of the president of the NAFA within 15 days from the date of entry into force of this emergency ordinance.

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Andreea Anechitei

  • Junior Consultant
  • Bucharest

Andreea is a Tax Consultant specialized in VAT compliance, Intrastat and Claw-back reporting. Fluent in English and French, Andreea assists the clients in the process of VAT registration, VAT compliance and claw-back purposes, but not limited to these. Andreea’s experience in both public and private sectors of activity represent defining aspects on the completion of all issues.