This article reflects the tax rules and official information available at the date of publication. For current advice, please check the latest legislation or contact our team.
Law no. 159/2021 approved and amended Government Ordinance no. 10/2021, which itself amended Government Ordinance no. 224/2020 on financial support for businesses affected by the COVID-19 pandemic.
Main clarifications
- For travel agencies, turnover for grant purposes was determined by adding all issued invoices, including the margin.
- Eligible operators could include companies, cooperatives, SRL-D companies and individuals carrying out independent economic activities under the applicable legal forms.
- Grant funds could be used to pay tax obligations and other budget receivables becoming due after the grant was received, within the legal timeframe.
Eligible CAEN codes
The law clarified the CAEN codes for licensed travel agencies, accommodation units, food-service structures, event organizers and tourist guides that could benefit from the grants.
Because these measures were linked to COVID-19 support schemes, businesses should verify whether any current program still applies before relying on the historical rules.