{"id":5016,"date":"2026-02-09T15:54:55","date_gmt":"2026-02-09T15:54:55","guid":{"rendered":"https:\/\/industrynews.ro\/?p=5016"},"modified":"2026-02-09T16:03:02","modified_gmt":"2026-02-09T16:03:02","slug":"noi-modificari-ale-impozitului-pe-veniturile-microintreprinderilor","status":"publish","type":"post","link":"https:\/\/industrynews.ro\/en\/noi-modificari-ale-impozitului-pe-veniturile-microintreprinderilor\/","title":{"rendered":"New tax changes for micro-enterprises"},"content":{"rendered":"

Ministry of Finance proposes changes to the micro-enterprise tax regime to exclude some incomes from the \u20ac100,000 threshold<\/strong>, the extension of the deadline for hiring an employee in start-ups and the introduction of more flexible rules for returning to the micro-enterprise regime.<\/p>\n\n\n\n

\u201dIt is proposed that income from the transfer of fixed assets and land will not be included in the ceiling equivalent in lei to \u20ac100,000, which will be determined on the basis of income taken into account in the calculation of turnover as defined by the applicable accounting regulations. At the same time, a restriction is introduced on the transfer of no more than one tangible fixed asset from each sub-group fixed assets\/land during a tax year<\/em>\u201d, says the draft law on economic recovery measures published by the Ministry of Finance.<\/p>\n\n\n\n

The measure removes a distortion in the current tax regime, where an occasional fixed asset\/land transfer transaction can lead to a change in the tax regime, according to Agerpres.<\/p>\n\n\n\n

It also supports the upgrading of micro-enterprises by encouraging asset modernization. The proposed provision maintains the inclusion of income from the transfer of fixed assets\/land in the taxable base of the tax on micro-enterprise income, the initiators of the draft explain.<\/p>\n\n\n\n

Another proposed amendment allows firms to revert to the micro-enterprise regime from the beginning of a calendar year, if they meet the legal conditions, regardless of previous applications of this regime.<\/p>\n\n\n\n

In the case of newly established micro-enterprises, the deadline for hiring the first employee would be extended from 30 to 90 days from the date of registration, as the current period is considered insufficient, especially for start-ups.<\/p>\n\n\n\n

The draft also clarifies the situation of micro-enterprises with only one employee.<\/p>\n\n\n\n

\u201dWhere the micro-enterprise has only one employee and the related employment contract is terminated, the 30-day deadline for hiring a new person is maintained and it is proposed that if this condition is not met, the exit from the micro-enterprise regime should apply from the quarter following the quarter in which the employment relationship ended<\/em>\u201d, reads the explanatory memorandum accompanying the draft.<\/p>","protected":false},"excerpt":{"rendered":"

Ministerul Finan\u021belor propune modific\u0103ri la regimul de impozitare a micro\u00eentreprinderilor, acestea viz\u00e2nd excluderea unor venituri din plafonul de 100.000 de euro, prelungirea termenului pentru angajarea unui salariat la firmele nou-\u00eenfiin\u021bate \u0219i introducerea unor reguli mai flexibile privind revenirea la regimul de micro\u00eentreprindere. \u201dSe propune ca veniturile din transferul mijloacelor fixe \u0219i a terenurilor s\u0103 nu<\/p>","protected":false},"author":3,"featured_media":5018,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[20],"class_list":["post-5016","post","type-post","status-publish","format-standard","has-post-thumbnail","category-companii","tag-popular"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t