Romania has published Ordinance no. 11 of 31 January 2022, which contains measures for a 180-day exemption from the specific tax for businesses in the HORECA (Hotel, Restaurants, Catering) sectors from 31 January 2022. The specific tax for the remainder of 2022 is calculate by dividing the standard tax amount by 365 and multiplying the resulting amount by the difference between 365 and 180.

Ordinance no. 11 also changes the authority for issuing advance tax rulings from the National Agency for Fiscal Administration (ANAF) to the Ministry of Finance and increases the time limit for issuing rulings from 3 months to 6 months from when a request is submitted. Further various other measures are contained in the ordinance, including measures to provide more flexibility for rescheduling tax payments, measures to regulate the reporting of transactions through electronic interfaces (online platforms, markets, etc.), and others.