Measures adopted by the government during the alert state

Among the provisions brought by the ordinance we emphasize the followings:

1. Extension of social care measures

• The Refund of the indemnities provided by art. XI and art. XV of the Government Emergency Ordinance no. 30/2020 (reimbursement from the state budget of the indemnities for technical unemployment) is extended for the period between the date the state of emergency was stopped and May 31, 2020, with the possibility to continue after only in areas where the restrictions will be maintained;
• The indemnities thus paid cannot be subject to forced execution by seizure during the period they were granted, regardless of the budget from which they are allocated;
• The period of the state of emergency and the period of the state of alert during which the individual labour contracts are suspended and for which the employers do not owe the social security contribution for work is assimilated to vested stage in the unemployment insurance system;
• The validity of collective labour agreements and collective agreements is maintained for a period of 90 days from the end of the state of emergency;
• For the persons who on the date of entry into force of this emergency ordinance are on leave and receive the allowance for raising children (including raising children with disabilities) the granting of rights is extended until May 31, 2020.

2. Measures regarding the activity of the National Office of the Trade Register

• For a period of 6 months from the date the state of emergency ends, the declarations on one’s own responsibility that are attached to the registration application / other applications may have the form of registration under private signature or electronic form and may be sent to the trade register office without any other formality, by electronic means or by postal and courier services;
• The deadline for submitting the declaration regarding the real beneficiary for preventing and combating money laundering and terrorist financing is extended until November 1, 2020.

3. Measures in the fiscal-budgetary field

• Deliveries to legally constituted associations and foundations of drugs, protective equipment, other medical devices or equipment and sanitary materials that can be used in the prevention, limitation, treatment and control of COVID-19 are exempt from value added tax;
• The exemption provided above applies only if the goods purchased by associations / foundations are used to combat COVID-19 or are donated to other entities that use them to combat COVID-19;
• For the taxable income obtained from Romania by residents and non-residents from activities carried out in the field of organizing events (e.g. cultural, artistic) the tax is calculated, respectively withheld at the time of income payment and is declared and paid to the state budget until 25 of the following month in which the event took place, inclusive.

4. Measures in the economic field

• The deadline until when the Ministry of Economy, Energy and Business Environment may issue emergency certificates, upon request, to the economic operators whose activity is affected is extended until June 15, 2020;
• The certificate for emergency situations issued by the Ministry of Economy, Energy and Business Environment states, based on the declaration on its own responsibility, that the economic operator registered a decrease of revenues or cash collected with at least 25% in March, April or May 2020 compared to the average of January and February 2020 or the partial or total interruption of the activity.