In the Official Gazette no. 231/08.03.2022 of Romania, the Emergency Ordinance was published on amending and supplementing some normative acts, as well as establishing some support and humanitarian assistance measures.

The main fiscal provisions of the Ordinance

• Introduction in the category of deductible expenses of the amounts represented by donations in money granted by natural and legal persons to IGSU to support foreign citizens coming from the area of the armed conflict in Ukraine;
• Introduction of new provisions on the tax treatment of expenses related to goods and services provided free of charge for humanitarian purposes to people affected by the armed conflict in Ukraine, as well as information on how donations can be made;
• Regulation of expenses related to goods, financial means and services provided to UNICEF and other international organizations, which carry out their activities according to special agreements to which Romania is a party.

Given the development of the situation in Ukraine, solutions have been established to ensure the rights to education, health, work, child protection and protection of people with disabilities, including the following:

• the right to receive free medical care and appropriate treatment through the national system of emergency medical care and qualified first aid;
• the right to benefit from the package of services provided in the framework contract on the conditions for the provision of medical care, medicines and medical devices under the social health insurance system;
• the payment of food expenses in the amount of 20 lei/day/person hosted, to individuals hosting foreign citizens or stateless people in special situations from the area of armed conflict in Ukraine;
• minors unaccompanied by parents or another legal representative, who come from the area of armed conflict in Ukraine and enter Romania, benefit from the special protection provided for in Law no. 272/2004 on the protection and promotion of children’s rights;
• people with disabilities, accompanied or unaccompanied, coming from the area of armed conflict in Ukraine and entering Romania, benefit, upon request and free of charge, from social services concerning the protection and promotion of the rights of people with disabilities;
• elderly people with reduced mobility or in a situation of dependency, coming from the area of armed conflict in Ukraine and entering Romania, benefit, upon request, free of charge, from social assistance;
• minors from the area of armed conflict in Ukraine entering Romania will be integrated into the Romanian education system;
• Ukrainian citizens who have legally entered the territory of Romania and do not apply for asylum in Romania can be employed without an employment permit. In this context, the employment of Ukrainian citizens, who come from the area of armed conflict in Ukraine, who do not have documents proving their professional qualifications or experience in work necessary to occupy a job, can be carried out for a period of 12 months with the possibility of extension for periods of 6 months, for a maximum of one year, on the basis of a declaration on their own responsibility that they meet the conditions of professional qualification and experience in activity necessary to occupy the job where they are to be employed and do not have a criminal record that is incompatible with the activity that they perform or intend to perform on the territory of Romania.
• Ukrainian citizens who have legally entered the territory of Romania have access to the unemployment insurance system, to unemployment prevention measures and to measures for stimulating employment, granted after registration at the employment agencies under the conditions established for Romanian citizens.

The Emergency Ordinance also includes measures aimed at facilitating and encouraging civil societies, individuals and the private sector to continue making donations for the benefit of Ukrainian refugees. It also encourages international organisations to simplify their collaboration procedures.