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Expenses relating to tests carried out for SARS-CoV-2 are deductible for freelancers and do not constitute taxable salary income (i.e. they are not subject to income tax and social contributions)
Source: Emergency Ordinance no. 181/2020 regarding various fiscal and budgetary measures, the modification and supplementation of various normative acts, and the extension of various deadlines.
Last update: 2 December 2020