Romania has published Emergency Ordinance No. 226 of 30 December 2020 in the Official Gazette, which provides various measures including further relief in response to the COVID-19 pandemic. Some of the main measures include:

• A VAT exemption on COVID-19 vaccines and medical devices for in vitro diagnosis of COVID-19, as well as related services until 31 December 2022;
• A specific VAT exemption …