The Government Emergency Ordinance no. 31/2019 to amend the Fiscal Code stipulates the granting of tax incentives and the amendment of the Fiscal Code.

  1. Value Added Tax

The VAT rate for the supply of high-quality food products will be subject to 5% VAT rate as of the 1st of June 2019.

To benefit from the VAT reduction, the delivery of the food products (mountain products, bio products, traditional products) will be accompanied by a copy of the recognition/certification document issued by the competent authority, except for the cases where the delivery is made to the final consumer.


  1. Social Security contributions

The Ordinance establishes the extension of the payment deadline for the amounts established by the tax decisions, issued and communicated by the competent body between March 15, 2019, and May 23, 2019. For full payment within 60 days, a 10% bonus is granted. The due date is 120 days from May 23, 2019.

The Ordinance provides for the annulment of CASS (health fund contribution) in the case of individuals for which the computation base was below the gross minimum wage per country or, as the case may be, below the value of 12 gross minimum salaries per country for tax periods between 1 July 2015 – December 31, 2017. In case the tax authorities did not issue a tax decision for the mentioned period, they will no longer be issued.