06
IUL 2020
Law no 31/1990 Law no. 102/2020 for the amendment and completion of the Companies Law no. 31/1990 (Official Gazette no. 583/02.07.2020)
The normative act enters into force starting with July 5, 2020 and provides the following measures:
Art. 14 of Law 31/1990, which eliminates the interdiction that individuals and legal entities now have to be sole partners in several limited liability companies is repealed. Thus, starting with the date of entry into force of this law, both individuals and legal entities may be sole associates of several LLCs, without any limitation;
The provision according to which a limited liability company cannot have as sole shareholder another limited liability company, consisting of a single person, is also eliminated;
The provision according to which anyone could request in court the dissolution of a limited liability company, if it consisted of a person who was already a sole partner in another limited liability company, is also eliminated.
The need to present certain documents to the Trade Register, especially when setting up companies, is eliminated. Thus, when registering a company or when changing the registered office, only the document certifying the right to use the space for the registered office will be presented at the Trade Register. It eliminates the need to present other documents proving that several companies do not operate in the same registered office or that, if they do work, they each use a maximum of one room.
More companies will be able to operate at the same headquarters than the number of existing rooms in it. Until now, at the same headquarters, it was only possible to operate a number of companies equal to the number of rooms of the headquarters.
The notice regarding the change of the destination of the collective buildings with residential regime, meaning the agreement of the neighbors, is not necessary when the administrator or, as the case may be, the administrators declares on their own responsibility the fact that no activity is carried out at the registered office.
Changes regarding the medical leave certificate
Order no. 1092/745/2020 for the approval of the unique model of the medical leave certificate and of the instructions regarding the use and the way of completing the medical leave certificates based on which the indemnities are granted to the insured persons from the social health insurance system and from the insurance system for work accidents and occupational diseases (Official Gazette no. 583/02.07.2020)
The normative act approves the unique model of the medical leave certificate, as printed with a special regime, which constitutes a payment order and based on which the social health insurance indemnities are granted, as well as the insurance indemnities for work accidents and occupational diseases. The instructions on the use and how to complete the medical leave certificates are also approved.
The old medical leave certificates are used until the exhaustion of the existing stock, but not later than 30.09.2020.
From the model of the new medical leave certificate, the column dedicated to the family doctor has disappeared, so that people who get sick and need medical leave no longer have to go to the family doctor to sign the medical certificate. In other words, medical certificates issued by specialists can be handed over directly to the employer, without the stamp of the family doctor.
A special section is introduced dedicated to parents who have children with serious illnesses, in which the attending physician will enter the personal numerical code of the sick child for whom the medical certificate is granted
Changes of the forms for requesting technical unemployment
Order no. 1106/2020 amending the Order of the Minister of Labor and Social Protection no. 740/2020 regarding the approval of the model of the documents provided in art. XV alin. (1) of the Government Emergency Ordinance no. 30/2020 for amending and supplementing some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of SARS-CoV-2 coronavirus, with amendments and completions brought by Government Emergency Ordinance no. 32/2020 for the amendment and completion of the Government Emergency Ordinance no. 30/2020 for amending and supplementing some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of SARS-CoV-2 coronavirus and for establishing additional social protection measures (Offical Gazette no. 576/01.07.2020)
Order no. 1108/2020 amending the Order of the Minister of Labor and Social Protection no. 848/2020 regarding the approval of the model of the documents provided in art. XV alin. (1) of the Government Emergency Ordinance no. 30/2020 for amending and supplementing some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of SARS-CoV-2 coronavirus, in the case of persons who have concluded individual labor agreements based on Law no. 1/2005 regarding the organization and functioning of the cooperation (Official Gazette no. 576/01.07.2020)
The normative acts bring changes regarding the forms for obtaining technical unemployment, applicable starting with the applications submitted for June, in the sense that to the declarations on one's own responsibility that are completed in each situation, there is attached a table with restricted activities where the depositor ticks, as appropriate, one or more boxes and where they complete the corresponding CANE codes, according to the table below:
| Ticks the box (es) corresponding to the restricted activity | Restricted activity / Restricted activities | CAEN code/CAEN codes2 related to the restricted activity | Restriction period |
| 1 | 2 | 3 | 4 |
| Organizing and holding rallies, demonstrations, processions, concerts or other types of gatherings in open spaces with a number of more than 500 persons, as well as gatherings of the nature of cultural, scientific, artistic, sporting or entertainment activities indoors , regardless of the number of people | 18.05.2020 - until now | ||
| Organizing and conducting outdoor performances, concerts, public and private festivals or other cultural events with the participation of over 500 spectators with seats |
18.05.2020 - until now | ||
| The activity of physical training within the sports structures and bases, the sports competitions organized in the open air or in indoor or outdoor pools, the development by the professional, legitimate and / or performance athletes of the physical training activities in covered or located pools outdoors, as well as indoor physical training activities for contact sports practitioners | 18.05.2020 - until now | ||
| Organizing private events indoors, which takes place with the participation of over 8 people ______________________________ Organizing private events indoors, which takes place with the participation of over 20 people |
18.05.2020-14.06.2020 ___________________ 15.06.2020 - until now |
||
| Organizing private events in open spaces, which takes place with the participation of over 50 people | 15.06.2020 - until now | ||
| Flights by aviation economic operators to Austria, Belgium, the Swiss Confederation, France, Germany, Iran, Italy, the United Kingdom of Great Britain and Northern Ireland, the Kingdom of the Netherlands, Spain, the United States of America and Turkey countries to Romania for all airports in Romania, according to art. 37 of Law no. 55/2020 on some measures to prevent and combat the effects of the COVID-19 pandemic, with the exceptions provided in art. 4 point 2 of annex no. 3 to the Government Decision no. 394/2020, with subsequent amendments and completions | 18.05.2020- 15.06.2020 | ||
| Flights operated by aviation economic operators to Belgium, France, Iran, Italy, the United Kingdom of Great Britain and Northern Ireland, the Kingdom of the Netherlands, Spain, the United States of America and Turkey and from these countries to Romania for all airports in Romania, according to art. 37 of Law no. 55/2020, with the exceptions provided in art. 4 point 3 of annex no. 3 to the Government Decision no. 476/2020 | 16.06.2020 - until now |
||
| Serving food and alcoholic and nonalcoholic beverages in common dining areas of restaurants, hotels, motels, boarding houses, cafes or other public places, inside buildings | 18.05.2020 - until now | ||
| The activity of the economic operators carried out in individual stores of over 500 sqm each inside the shopping centers of over 15,000 sqm | 18.05.2020- 14.06.2020 | ||
| The activity of selling electronic and household appliances, carried out by economic operators who do not ensure their delivery to the buyer's home / office | 18.05.2020- 14.06.2020 | ||
| The activity carried out by the economic operators within the shopping centers that do not have the access provided directly from outside the premises and for which the communication with the rest of the complex is not interrupted | 18.05.2020- 14.06.2020 | ||
| The activity of restaurants, cafes or other such public places inside shopping centers where several economic operators operate that do not operate in specially designed spaces located outside buildings, outdoors | 15.06.2020- until now | ||
| Operation of playgrounds, game rooms and cinemas inside shopping centers where several economic operators operate | 18.05.2020- until now | ||
| The activity of economic operators that carry out activities in closed spaces in the following fields: gambling, fitness activities, spa treatment activities | 18.05.2020-14.06.2020 | ||
| The activity of economic operators carried out in closed spaces in the following fields: activities in swimming pools, playgrounds and game room | 18.05.2020- until now | ||
| Activity in open spaces for the management of swimming pools / outdoor swimming pools | 1.06.2020- 14.06.2020 |
||
| Organization and development of courses / activities in pre-school, pre-school and all educational units and institutions until the end of the school year, except for the development, starting with June 2, 2020, of training activities, for a period two weeks, for students in the final grades (8th, 12th and 13th), as well as for the organization of national exams and research on professional skills | 18.05.2020- 12.06.2020 |
||
| Organizing and carrying out courses / activities in the university level units, as well as the activities specific to each higher education institution | 18.05.2020- until now |
Indicates the CAEN code (s) corresponding to the restricted activity (ies).
Note: The new forms necessary for technical unemployment, the allowance for PFA, II, If and liberal professions, copyrights, etc., all valid for June and only for the areas covered by the restrictions, have been posted on the platform aici.gov.ro
Postponement of reporting on fiscal commitments (DAC 6)
Urgent ordonance no. 107/2020 regarding the amendment of art. II of the Government Ordinance no. 5/2020 for the amendment and completion of Law no. 207/2015 on the Fiscal Procedure Code and for the extension of certain deadlines (Official Gazette no. 579/01.07.2020)
The deadline for reporting cross-border tax arrangements implemented between June 25, 2018 and June 30, 2020 is postponed, the last day for submitting the special declaration being February 28, 2021 (and not August 31, 2020, as established so far).
The deadline for the monthly reporting of cross-border tax arrangements implemented from 1 July 2020 has been postponed, so that instead of the first reporting being 30 days after 1 July, it should be done for the period 1 July - 31 December 2020, in 30 days, but starting with January 1, 2021, so until January 31, 2021.
Postpone until 31 January 2021, the reporting of intermediaries who have provided directly or through other persons assistance, assistance or advice regarding the design, marketing, organization, making available for the implementation or management of the implementation of a report on tax commitments , between 1 July 2020 and 31 December 2020.
The deadline by which intermediaries should prepare the first report providing ANAF with new or updated information on marketable arrangements is 30 April 2021.
The tax authority will report in the system of automatic exchange of information no later than April 30, 2021.
New measures applicable during the alert period from 1 July 2020
Decision no. 511/2020 for the amendment and completion of annexes no. 1 and 3 to the Government Decision no. 476/2020 on the extension of the alert status on the Romanian territory and the measures applied during it to prevent and combat the effects of the COVID19 pandemic (Official Gazette no. 577/01.07.2020)
The normative act stipulates new rules that must be observed in the state of alert, measures entered into force on July 1.
- The following activities are allowed under the following conditions:
- Recreational and sports activities can be carried out outdoors with up to 10 people who are not from the same family (so far were allowed with a maximum of 6 people).These are activities such as cycling, hiking, running, boating, mountaineering, hunting, fishing and other outdoor recreational and sporting activities;
- Adult training courses can be organized with up to 20 people, but they must follow the rules of physical distance;
- The specific activities of the institutions with attributions in the field of national defense and public order will be able to be organized outdoors with up to 200 people, but under the supervision of an epidemiologist;
- Specific activities in the diplomatic field can be carried out at the embassies, but outdoors, ensuring an area of 4sqm for each participant;
- Recreational and sports activities can be carried out outdoors with up to ten people who are not from the same family (so far they were allowed with a maximum of six people). These are activities such as cycling, hiking, running, boating, mountaineering, hunting, fishing and other outdoor recreational and sporting activities.
Changes of a form for the settlement of 41.5% of the basic salary at the resumption of the activity
Order no. 491/2020 for the amendment of annex no. 3 to the Order of the President of the National Agency for Employment no. 457/2020 regarding the approval of the model of the documents provided by art. II para. (2) of the Government Emergency Ordinance no. 92/2020 for the establishment of active support measures for employees and employers in the context of the epidemiological situation caused by the spread of the SARS-CoV-2 coronavirus, as well as for the amendment of some normative acts (Official Gazette no. 566/30.06.2020)
The normative act enters into force starting with June 30, 2020 and modifies the List of employees for which the support measure will be granted, which will be submitted by employers who want to pay the percentage of 41.5% of the basic salary at the resumption of activity, for those employees who have been technically unemployed during the state of emergency or the state of alert. Thus, a new column is introduced in this table, which represents the number of working hours in the month for which the amount is settled.