Law no. 159 / 11.06.2021 on the approval of the GEO no. 10/2021 for the amendment and completion of the GEO no. 224/2020 on some measures for providing financial support for tourism enterprises, accommodation structures, food structures and travel agencies, whose activity has been affected in the context of the COVID-19 pandemic, as well as on some fiscal measures.

The amendments brought by this law aim at clarifying and regulating more precisely those provisions that could leave room for discussion regarding:

a) Calculation of turnover at travel agencies. From the grants’ point of view, the turnover is determined by summing up all the issued invoices, including the margin;

b) Form of organization. Economic operators may have the following forms of organization as a form of organization:

- companies established according to Law no. 31/1990;

- cooperations organized according to Law no. 1/2005 on cooperation;

- limited liability companies - SRL-D beginners established according to GEO no. 6/2011 - start-up entrepreneurs;

- natural persons carrying out independent activities under any form of organization provided by GEO no. 44/2008 regarding the accomplishment by economic persons of some economic activities.

c) From the grant can be paid fiscal obligations and budget receivables that become due after the receipt of the grant in a period of 6 months, and in some conditions for a period of 12 months;

d) The CAEN codes that can benefit from these grants are:

• licensed travel agents carrying out activities according to CAEN codes 7911, 7912, 7990,

• tourist reception structures with classified accommodation functions, which carry out activities according to CAEN codes 5510, 5520, 5530, 5590;

• food structures, which carry out activities according to CAEN codes 5610, 5621, 5629, 5630;

• event organizers who carry out activities according to CAEN code 8230;

• tourist guides who carry out activities according to CAEN code 7990.