Since the beginning of 2021, it has been questionable whether
grants received to mitigate the negative consequences of COVID-19,
should be included in the basis for calculating the tourist and
forest contribution fees given that there was no legal basis for
the exemption of such income.
Revenues from COVID grants received by the government could
arise if a series of measures are taken into account such as
shortening companies' working hours, incentives for
reimbursement of fixed costs due to inactivity of business and
incentives for employees' net wages are given or writing off
public benefits. All these revenues should have been recorded in
the books on account 7863 – Revenues from government aid to
mitigate the negative consequences of the disease COVID-19.,
Initially, the Ministry of Finance suggested that such revenues
should be included in the calculations but that was only up until
recently. The Ministry of Tourism and Sports stated that since
COVID grants are
