SMEs and force majeure clauses in the context of the pandemic
In the GEO no.29 / 2020, regarding the fiscal measures in response to the coronavirus crisis, certain provisions are related to SMEs. They benefit from deferred payment for utilities and rents. On what SMEs can do in the period of force majeure, fiscal consultant Adrian Bența did an analysis. According to him: During the state of emergency, small and medium-sized enterprises (SMEs) that have discontinued their activity in whole or in part, based on the decisions issued by the competent public authorities (Military Ordinance No. 1/2020 and Military Ordinance No. 2 / 2020), who hold the certificate of emergency situations, benefit from the deferred payment for the utilities services – electricity, natural gas, water, telephone and Internet services, as well as the deferred payment of the rent for the building for social headquarters or secondary office, possibility regulated by art. X of GEO no. 29/2020 regarding some financial and economic measures.
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