On 30 December 2020, Romania has published Ordinance No. 226 in the Official Gazette with following measures in response to the Covid-19 outbreak:
- The extension of the deadline to 31 March 2021 for companies affected by Covid-19 to apply for the tax payment in up to 12 monthly installments without penalties and interest (prior deadline was 15 December 2020);
- A 90-day exemption from the specific tax for specific activities beginning from 1 January 2021 (prior exemption applied to 31 December 2020);
- A VAT exemption on Covid-19 vaccines, medical devices and related services until 31 December 2022; and
- A specific VAT exemption on intra-Community acquisitions of the anti-viral medication Remdesivir until 31 December 2022.
The Emergency Ordinance No. 226 entered into force on 31 December 2020.