A heavyweight showdown between WBC belt holder Fury and IBF, WBO and WBA champion is expected to happen, with the latter’s manager Eddie Hearn saying in January that a deal was almost done.
However, Fury says the fight was no closer to being arranged than it was a year ago.
"They've had a full year to try and make this fight happen. It is what it is. We're no further forward today than we were a year ago," Fury told ESPN on Wednesday.
"The way it is at the moment (with COVID-19), I don't think it has got much to do with the fighters.
"It's to do with the venue, date, place, site fees. It's to do with everything but the fight itself."
Fury, 32, who has not fought for a year since his knockout win against American Deontay Wilder, did not completely rule out a clash with Joshua in the summer, but says he will fight twice this year regardless of whether that happens.
"If that fight doesn't happen this summer, it's got to happen sooner or later," Fury said. "But Top Rank has to give me two fights this year. I will fight two times on (Top Rank network partner) ESPN. I don't care who it is.
"If it's not Joshua, we're looking to fight in April or early May, and the end of the year. If it's Joshua, then June and the end of the year. Bang, bang. So, 2021 is looking bright."
Additional reporting by Reuters.