Tax & Legal Flash no. 9
01 April 2020
Order no. 822 from April 1st, 2020 for amending the Order of the Minister of Economy, Energy and Business no. 791/2020 regarding the granting of the emergency situation certificates to the economic operators whose activity is affected in the context of the SARS-CoV-2 pandemic
By the entry into force of Order no. 822/2020, changes were made to the scope of the Emergency Certificates (CSU) regulated by Order no. 791/2020:
- The Type 1 certificate (Blue) is applicable to situations where the total or partial interruption of the activity took place as a result of the effects of the decisions lawfully issued by the competent public authorities, during the decreed state of emergency;
- The Type 2 certificate (Yellow) is applicable to situations in which a decrease of revenues or receivables by a minimum of 25% is recorded in March 2020, compared to the average of January and February 2020.
In this regard, the personal liability declaration of the legal representative of the economic operator applying for a CSU will regard the total or partial closure of the activity as a result of the effects of the decisions issued by the competent public authorities during the state of emergency or the decrease of revenues or income by at least 25% in March 2020, compared to the average of January and February 2020.
Also, according to Order no. 822/2020, the Ministry of Economy, Energy and Business will ensure the adaptation and functioning of the electronic platform http://prevenire.gov.ro within 5 days from the publication of this order in the Official Gazette of Romania (07.04.2020).