{"id":12125,"date":"2021-03-31T14:27:35","date_gmt":"2021-03-31T11:27:35","guid":{"rendered":"https:\/\/www.kreston.ro\/2021\/03\/31\/the-main-fiscal-measures-brought-by-geo-19\/"},"modified":"2021-03-31T14:28:09","modified_gmt":"2021-03-31T11:28:09","slug":"the-main-fiscal-measures-brought-by-geo-19","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2021\/03\/31\/the-main-fiscal-measures-brought-by-geo-19\/","title":{"rendered":"The main fiscal measures brought by GEO 19"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]The main fiscal measures brought by GEO 19 are the following:<\/p>\n<ul>\n<li>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;<\/li>\n<li>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;<\/li>\n<li>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);<\/li>\n<li>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;<\/li>\n<li>The measure of VAT refund with subsequent control was extended until January 31, 2022;<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-12125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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