Noutăți privind impozitarea veniturilor microîntreprinderilor aduse de Ordonanța de urgență a Guvernului nr. 8/2026
Recent Developments in the Taxation of Microenterprise Income Introduced by Government Emergency Ordinance No. 8/2026

Summary/Abstract: Government Emergency Ordinance No. 8/2026, which introduces a series of fiscal and budgetary measures aimed at economic revitalisation, has brought about significant amendments to the tax regime applicable to microenterprise income. These changes are set out in Article 6 points 16–24, as well as in Article 10 of the ordinance, and are examined in this paper. The legislator has clarified the method for assessing whether a business qualifies as a microenterprise. Specifically, the verification of the EUR 100,000 threshold is now based on turnover determined in accordance with the applicable accounting regulations, rather than on the items constituting the taxable base in accordance with Article 53 of the Fiscal Code. Under certain conditions, occasional sales of assets or land are excluded from the calculation used to determine whether this threshold has been exceeded. Furthermore, the requirement to have at least one employee in order to qualify for the microenterprise tax regime has undergone substantial amendments. For newly established companies, this condition must now be fulfilled within 90 days, rather than within 30 days, as stipulated prior to the enactment of the ordinance. In addition, the restriction according to which the microenterprise regime could be applied only once during a company’s existence has been abolished. The new provisions allow taxpayers to reconsider their tax option and return to the microenterprise regime even if they have previously applied it after 1 January 2023, provided that as of 31 December of the preceding fiscal year they cumulatively fulfil all the requirements set forth in Article 47(1) of the Fiscal Code. The regulatory act introduces a new category of income excluded from the taxable base of microenterprises, namely the bonus granted by the tax authority.

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