The main fiscal measures brought by GEO 19 are the following:

• The tax exemption applied to taxpayers obliged to pay the specific tax on certain activities is extended for a period of 90 days starting with April 1, 2021;
• The application of fiscal facilities for early education (recovery of an amount of RON 1,500 per month / child from the profit tax and non-inclusion of this amount in the taxable income of employees) is suspended between 01.04.2021 and 31.12.2021;
• The measure of fiscal amnesty introduced by Government Ordinance 6/2019 (restructuring of budget obligations) was extended until January 31, 2022 (the initial deadline was March 31, 2021);
• Regulations were brought regarding the recapitulative statement, including clarifications on what must be declared. The recapitulative statement does not mention the intra-community operations carried out by taxable persons from Romania with taxable persons from the United Kingdom of Great Britain and Northern Ireland, except for intra-community operations involving transports of goods to / from Northern Ireland;
• The measure of VAT refund with subsequent control was extended until January 31, 2022;
• The amounts representing payable VAT that are not considered outstanding according to the Fiscal Procedure Code or according to other laws will not be included in the 300 statement.