Tax changes 2026: important for companies and entrepreneurs

17/03/202617/03/2026 Posted by Alexandra Băeșu Category: Accounting, Advisory, Legislation

Tax changes 2026: an important set of changes that directly impact how companies operate in Romania. The changes mainly affect corporate income tax, personal income tax, the microenterprise regime, VAT, and tax incentives for compliant taxpayers. 👉 In this article, we clearly explain the tax changes for 2026 and their impact on your business. 1. Tax changes 2026 – microenterprises The microenterprise regime remains one of the most important in 2026, but several key changes are being introduced. The €100,000…

All About Dividends 2026

19/02/202618/03/2026 Posted by Alexandra Băeșu Category: Accounting, Legislation

Dividends remain one of the most commonly used ways for entrepreneurs to capitalize on their company’s profits. However, tax rules and distribution conditions must be carefully observed, especially in light of the changes applicable starting in 2026. In this article, we explain—in clear and accessible terms—what dividends are, when they can be distributed, what taxes apply, and what reporting obligations exist. 1.What are dividends? Dividends represent the share of profit paid to each shareholder or associate, proportionally to their participation…

Ceilings on cash receipts and payments – 2026

10/02/202610/02/2026 Posted by Alexandra Băeșu Category: Accounting, Finance, Legislation

Cash receipts and payments ceilings 2026 – Rules and sanctions According to Law no. 70/2015 on the strengthening of financial discipline and GEO 115/2023, the ceilings for cash receipts and payments in 2025 are strict. These measures aim to limit cash transactions and incentivize electronic payments, contributing to financial transparency. Daily ceilings for cash receipts and payments According to Art. (1) of Law no. 70/2015, cash receipts and payments shall be made under the following conditions: 1. Transactions between legal…

Legislative and Fiscal Changes at the Beginning of 2026

12/01/202613/01/2026 Posted by Alexandra Băeșu Category: Finance, Legislation

Legislative and Fiscal Changes at the Beginning of 2026 Relevant for Companies, PFA and Entrepreneurs Starting January 1, 2026 The year 2026 begins with a broad set of legislative changes that directly impact the way businesses operate, the tax regime applicable to income, the relationship with the tax authorities (ANAF), as well as the administrative obligations of legal entities and self-employed individuals. The new regulations address microenterprise taxation, salaries and social contributions, as well as financial discipline, the use of…

The fears of the Romanian entrepreneur: how to recognize them and turn them into healthy business decisions

12/11/202512/11/2025 Posted by Alexandra Băeșu Category: Accounting, Advisory

The fears of the Romanian entrepreneur are not a sign of weakness. They naturally arise in an environment where tax legislation changes rapidly, decision-making pressure is constant, and finding a balance between growth, control, and financial stability is never simple. For growing entrepreneurs, fear is not the enemy — lack of clarity is.…

It’s official: VAT and tax increases for 2025 – 2026 have been published – Law 141/2025

29/07/202529/07/2025 Posted by Alexandra Băeșu Category: Legislation

Law No. 141/2025, recently published in the Official Gazette, brings significant changes in the areas of social contributions, VAT and taxes, excise duties, with a direct impact on both the business environment and individuals. These measures aim to increase budget revenues and fiscal consolidation, but come with an additional financial burden for taxpayers. Below is a structured presentation of the main changes. 1.Tax – Additional tax for banks: credit institutions – Romanian legal entities and Romanian branches of foreign credit…

The importance of the Internal regulation document for any company

17/07/202517/07/2025 Posted by Alexandra Băeșu Category: HR

An Internal Regulation is an essential document for any employer in Romania, regardless of the size of the company. Although it may seem like a mere formality, in reality it provides a clear framework for labor relations and significantly reduces legal risks or conflicts with employees. In this article, we explain why the Internal Rules are important, what the relevant legal references are and how they contribute to efficient and compliant business. 1.What is the Internal Regulation? Internal rules and…

3% tax rebate for firms that comply with fiscal discipline -MF Order No 540/2025

28/05/202529/05/2025 Posted by Alexandra Băeșu Category: Accounting, Legislation

On April 14, 2025, in the Official Gazette no. 331, the Order of the Ministry of Finance no. 540/2025 was published, detailing the procedure for granting the 3% tax rebate on the corporate tax or income tax of microenterprises for the tax year 2024.This tax facility is expected by disciplined taxpayers, as it rewards correct tax behavior through an effective reduction of the tax burden. 1.Who is eligible for the tax rebate? The tax rebate is granted to companies that:…

RO e-Transport 2025

27/05/202528/05/2025 Posted by Alexandra Băeșu Category: Legislation

The RO e-Transport system is an initiative of the National Agency for Fiscal Administration (ANAF) to monitor the road transport of goods at high fiscal risk. Initially implemented in 2022, this system has undergone significant changes in 2025, aimed at extending obligations and introducing new deadlines for compliance. 1.Who is required to report? The following categories of economic operators are obliged to use the RO e-Transport system: 2.Necessary data and operating mode. In the RO e-Transport system, data on road…

Automatic VAT registration: what’s new in 2025?

26/05/202527/05/2025 Posted by Alexandra Băeșu Category: Advisory, Legislation

What is Automatic VAT registration? VAT registration is usually a voluntary or compulsory process when certain thresholds or conditions are met (e.g. exceeding the 300,000 lei threshold). However, in certain situations, ANAF may decide to register a taxpayer ex officio – without the taxpayer’s request. This procedure is applied, for example, when the taxpayer has behaviours that indicate that registration is mandatory, but refuses or intentionally avoids this step. What is new in ANAF Order 7032/2024? The key change introduced…

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Author: Alexandra Băeșu

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