By Law no. 296/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, was amended art.26 paragraph (1), the operative part of the letter (c), by eliminating the percentage limit of 30% of the value of impaired receivables, to deduct adjustments for depreciation, in the case of receivables recorded according to applicable accounting regulations, and which cumulatively meet the following conditions:
- are uncollected within a period exceeding 270 days from the due date;
- are not guaranteed by another person;
- are due to a person who is not affiliated with the taxpayer.
By art. XVIII of the Emergency Ordinance no.226 / 2020 regarding some fiscal-budgetary measures and for the modification and completion of some normative acts and the extension of some terms, the amendments brought to art.26 par (1) letter (c) enter into force starting with January 1, 2022.