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Financial support for companies from Hospitality industry

It was approved the financial support for the companies from tourism industry, accommodation facilities, food structures and tourism agencies, for which the activity was impacted by the pandemic situation of Covid-19. The value of the support is 20% applied to the differences between the activity of 2020 and the one of 2019, but no more than 800.000 Euro. The Emergency Ordinance No. 10/2021 states also a new deadline for the beneficiaries of the financial support until which they will receive the compensation for their decrease of activity in 2020.

It was published in the Official Gazette no. 186/24 February 2021 the Emergency Ordinance no. 10/2021 which modifies the Emergency Ordinance No. 224/2020 related to the measures of financial support for the enterprises from Hospitality industry.

The Ministry of Economy will approve the procedure for the implementation of the state aid scheme in a maximum of 60 days from the date the Emergency Ordinance entered into force.

The main changes made by the Emergency Ordinance No. 10/2021 in the state aid scheme:

The others beneficiaries of the aid scheme remain the tourism agencies, which carried out activities using NACE codes: 7911, 7912, 7990; tourist reception structures with accommodation functions which carried out activities under the NACE codes: 5510, 5520, 5530, 5590 and food structures, which carried out activities under NACE codes: 5610, 5621, 5629, 5630, all of them being registered for tax purposes on the Romanian territory.

The calculation basis will be determined according to the category of beneficiaries:

a) The companies which reported turnover will receive 20% from the differences between the turnover registered in 2020 and the one registered in 2019.

b) The beneficiaries which applied the special regime for the tourism agencies according to the art.311 from Fiscal Code, will receive 20% from the differences between the volume of the invoices issued for touristic services, including the margin, for the year 2019 and the volume (including the margin) for the year 2020.

c) The Beneficiaries which keep the records using single-entry bookkeeping according with the art.1 par. 5) from the Accounting Law no. 82/1991, will receive 20% from the differences between the total receivables from the eligible activity of 2019 and the ones from 2020.

a) The eligibility criteria are met;

b) The existence of the accounting expertise report, electronically signed by the chartered accountant or the audit report, electronically signed by the financial auditor;

c) To verify the correspondence between the annual calculation basis resulted from the activity that is eligible for 2019 and 2020, declared on its own responsibility by the applicant in the registration form, with the values calculated, certified and assumed by the chartered accountant or the financial auditor.

d) The fact that the applicant has no fiscal liabilities or other budget receivables managed by the central fiscal body. In this sense, the state aid provider will extract automatically, the tax certificates, through the application PATRIMVEN. If such outstanding obligations are registered, the beneficiary undertakes to pay them from the aid granted under the program.

e) The eligibility of the expenses and their connection with the activity of the applicant.