Routine restorative treatment that was deferred in the vast majority of dental practices due to COVID-19 may inevitably lead to further complications, including dentition deterioration, primarily in the form of substantial loss of tooth structure. While there is a lack of precise recommendations regarding the basic dental intervention (eg smoothing and stoning (S&S)), ambiguous interpretation of the execution of standard operating procedures (SOP) for the dental management of non-COVID-19 patients may disrupt clinical work and escalate the overuse of personal protective equipment (PPE).