Regimul microîntreprinderilor intră într-o nouă etapă. Mai puține societăți eligibile, dar reguli ceva mai clare
The microenterprise regime enters a new stage. Fewer eligible companies, with clearer rules

Summary/Abstract: The material analyzes recent developments in the tax regime for microenterprises, highlighting the impact of the new 100,000 euro ceiling and the effects of the 2026 and 2027 reforms. It is emphasized that predictability remains essential for the business environment, and the micro regime is becoming increasingly limited, but also more coherent due to simplifications and the single rate. Entrepreneurs need to assess the micro regime option annually, taking into account legal criteria and revenue trends, as it is no longer an automatic choice. Recent changes bring more logic and clarity for companies that fit the new conditions.

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