Special taxation of micro-enterprises
The applicability of the microenterprise regime extended, and more companies are subject to this taxation regime. As such, the microenterprise tax is mandatory for all companies obtaining revenues below the threshold of EUR 1,000,000 computed at the NBR exchange rate valid for the last day of the financial year.

Companies have the possibility to opt to be corporate income taxpayers if the share capital is at least RON 45,000 and have minimum two (2) employees.

The microenterprise tax rate applicable are:

1% of the revenues for microenterprises that have at least 1 employee
3% of the revenues for microenterprises with no employees
The taxation regime applicable will be determined based on the Company’s revenues as at December 31st of the previous fiscal year. If the Company will record revenues exceeding EUR 1,000,000 during the year, it will become corporate income taxpayer starting with the quarter in which this threshold has been exceeded.