HoReCa – specific tax exemption

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Taxpayers who pay the specific tax as per Law no. 170/2016 will owe no tax for a period of 90 days starting from the date of entry into force of the Ordinance (i.e. 25 June 2020).

To this is to be added the period of time for which taxpayers suspended their activity, either totally or partially, during the state of emergency, in keeping with Emergency Ordinance no. 48/2020.

The deadline for the declaration and payment of the specific tax for the first semester of 2020 has been extended until 25 October 2020.

No tax on specific activities will be due for the period 26 October 2020-31 December 2020. 

Source: Government Emergency Ordinance no. 48/2020 regarding various financial and fiscal measures, published in the Official Gazette no. 319 on 16 April 2020 and Emergency Ordinance no. 99/2020 regarding various fiscal measures, the modification of normative acts and the extension of various dates, as published on 25 June 2020 and 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: 02 December 2020

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