On 16 March 2020, the Ministry of Finance (MoF) of Romania declared several measures in response to the COVID-19 pandemic. The annual income tax return submission deadline is extended from 25 March 2020 to 25 April 2020 and there will be no tax audits, during the emergency situation and for 30 days afterwards, in special case tax audit can be done remotely or unless there is reasonable evidence of tax evasion.
Value Added Tax (VAT) refunds will be made during March for all refund decisions and a new VAT refund process will be implemented with effect from 1 April 2020, in order to simplify the procedure.