SME Romania supports the 1% rate for the income tax on microenterprises, but requests that the non-taxable amount of 300 lei be maintained after July 1, 2025, arguing that its reduction represents a disguised increase in taxation on the workforce.
"We request that the non-taxable amount of 300 lei (for which income tax and mandatory social contributions are not due) be maintained after July 1, 2025, when the minimum gross salary in the country is increased, in order to ensure an increase in the net income of employees (the reduction of the non-taxable amount is practically a disguised increase in taxation on the workforce). The simulation regarding the preservation of the non-taxable amount of 300 lei after July 1, 2026 shows that the net salary would be 2,741 lei, compared to 2,574 lei currently, higher by 167 lei," a press release from IMM Romania regarding the organization's position on the provisions of the draft GEO for the amendment and completion of Law no. 227/2015 on the Fiscal Code, regulating certain fiscal and budgetary measures, as well as amending and supplementing certain normative acts, published by the Ministry of Finance.
At the same time, IMM Romania requests the advance elimination of the tax on special constructions to January 1, 2026, supports the reduction and elimination of the minimum turnover tax according to the proposed calendar and demands the elimination of excise duty from the calculation of turnover throughout the entire commercial chain, not just for producers and importers.
"We support the elimination of the tax on special constructions starting from January 1, 2026, compared to January 1, 2027, as provided for by the Normative Act; We agree with the reduction of IMCA to 0.5% starting from January 1, 2026 and its complete elimination from 2027; We request the elimination of excise duty from the calculation of turnover not only for producers/importers, but throughout the entire commercial chain (the inclusion of excise duty in the calculation basis for distributors being more harmful than IMCA and ICAS)", the IMM Romania press release states.
The Ministry of Finance published on Monday evening the draft GEO that regulates the fiscal-budgetary measures for 2026, having an impact on the business environment and the budget for next year.
Thus, for microenterprises, there remains a single tax rate of 1% for microenterprise income (the 3% rate is eliminated). In practice, the ceiling of 60,000 euros for paying the 1% rate on microenterprise income is eliminated, starting with January 1, 2026, leaving only the ceiling of 100,000 euros. The organization mentions that of the 895,000 companies that filed their balance sheets in 2024, 678,000 had a turnover below 100,000 euros - 500,000 lei.
Regarding taxation on the minimum wage, from July 1, 2025 - along with the increase in the minimum wage - the non-taxable amount for which income tax and mandatory social contributions are not due, decreases from 300 lei to 200 lei.
Also, the tax on special constructions - other than buildings, land - is repealed starting January 1, 2027.
According to the project, starting January 1, 2026, the deadline for sending the invoice to the SPV is 5 working days from the moment of issuance, and not calendar days as it is currently.
The minimum turnover tax (IMCA) decreases from 1% to 0.5% starting January 1, 2026, and is repealed starting January 1, 2027.
IMM Romania specifies that IMCA is paid by legal entities that have a turnover of over 50 million euros. SMEs have up to 249 employees and a net annual turnover of up to 50 million euros.
Also, the deadline for the transmission by ANAF of notifications of differences in the settlement, to which companies must respond with explanations, in the case of the pre-filled E-vat return, in the case of legal entities with VAT upon collection, was postponed until September 30, 2026.
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