Noile reguli privind impozitarea microîntreprinderilor
The new rules on the taxation of micro-enterprises

Summary/Abstract: The micro-enterprise, defined by the Fiscal Code as a Romanian legal person that cumulatively fulfils some conditions, on December 31 of the previous fiscal year, is an entity that benefits from a different taxation regime compared to other commercial companies. The changes made to the Fiscal Code by Government Ordinance no. 16 of July 15, 2022 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, the repeal of some normative acts and other financial-fiscal measures, approved by Law no. 370/2022, has a major impact on the taxation regime of micro-enterprises, as new requirements are laid down for companies to benefit from this differentiated regime, which are difficult to fulfil. This fact will be decisive for the activity of many companies that enjoyed the special regime of taxation of micro-enterprises, being forced to pass into the common sphere of small enterprises, for which the regime of profit tax is imposed. This difficulty will also appear among companies with consultancy and/or management activities, which will be obliged to pay all profit tax.

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