THE TAXATION OF MICROENTERPRISES CAME INTO FORCE ON THE 1ST OF JANUARY 2014, THROUGH THE GOVERNMENT EMERGENCY ORDINANCE NO. 102/2013, WHICH IS ALSO VALID IN 2015, BUT INCLUDES NEW CONDITIONS FOR THE ADMISSION OF COMPANIES IN THE CATEGORY OF MICROENTERPRISES, ALLOWING ALSO COMPANIES THAT PERFORM ACTIVITIES IN MANAGEMENT AND CONSULTANCY TO BE ABLE TO PAY AN INCOME TAX OF 3% ON THE REVENUES OF THE MICROENTERPRISES.

This year, the companies that fulfill the following conditions shall be able to pay the income tax of 3% on incomes of the microenterprises:
  • obtain incomes, other than the activities developed in banking, insurance and reinsurance, capital market or gambling;
  • the share capital is held by persons;
  • obtain incomes, other than those from consultancy and management in over 80% of the total revenues;
  • obtain incomes that do not exceed the equivalent in RON of 65.000 EUR;
  • is not in the stage of dissolution with liquidation, registered at the Trade Registry or at the Courts.

Revenues obtained from consultancy and management activities should not exceed 20% of total revenues.

A microenterprise shall pay an income tax of 16% if, during a fiscal year, it obtains incomes exceeding 65.000 EUR or if the weight of the revenues from consultancy and management in its total income is over 20%, inclusively.