On 31 December 2020, GEO no. 226/2020 which amends several normative acts was published in the Official Gazette. Also, several other legal acts were adopted in this period. Please find below the main relevant changes:
General provisions of GEO no. 226/2020:
- The possibility of granting holiday vouchers under the Law no. 165/2018 is postponed until 1 January 2022. The employees of the public sector will continue to receive holiday vouchers for 2021, following the provisions of GEO No. 8/2009, but they will be issued only in electronic form.
- The value of a penalty point for determining the fines for 2021 is maintained at RON 145.
- The supply of: medical devices for the in vitro diagnosis of COVID-19, vaccines against COVID-19, as well as vaccination and testing services other than those exempted from VAT under Article 292 of the Romanian Tax Code, are exempt from VAT. The exemption is valid until 31 December 2022 and will apply only to medical devices compliant with the applicable requirements of (…) Directive 98/79/EC and other relevant European legislation.
- The intra-Community acquisition of Remdesivir from the pharmaceutical company Gilead is exempt from VAT until 31 December 2022.
- No VAT payment shall be made to the customs authorities on imports of the goods specified at article 331 para (2) letters (b), (c) and (i) to (k) of the Romanian Tax Code, namely:
- Wood and wood materials;
- Cereals and technical plants, including seeds;
- Mobile phones,
- Devices with integrated circuits such as microprocessors and central processing units;
- Game consoles, PC tablets and laptops.
- The obligation of the economic operators which are carrying out operations through vending machines which operate with card payments, or with banknotes/coins, to equip the machines with electronic cash registers is postponed until 31 December 2021.
