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 Government Ordinance no. 10/2021 and clarified several aspects of the COVID-19 grant scheme for tourism and related sectors.
The law targeted support for accommodation structures, food-service businesses, travel agencies and other operators affected by pandemic restrictions.
Key points
- Turnover calculation for travel agencies was clarified for grant purposes.
- Eligible legal forms included companies, cooperatives, SRL-D companies and certain self-employed forms.
- Grant funds could be used for tax obligations and other budget receivables due after the grant was received.
- Eligible CAEN codes were clarified for travel agencies, accommodation, food service, event organizers and tourist guides.
Practical note
Although the measure was linked to a specific pandemic support scheme, it remains useful as a reference for how eligibility rules and CAEN-code conditions were clarified in that period.