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:

• are liable to corporation tax or tax on the income of micro-enterprises;
• have filed all tax returns (or have obligations established by decision, where no returns have been filed);
• have paid their tax for the tax year 2024 in full and on time;
• have no other outstanding tax liabilities at the time of the legal deadline for declaration.

It is granted also to:

• taxpayers who have a modified tax year beginning in 2024;
• micro-enterprises that became liable to corporate income tax during the year;
• companies that owe minimum turnover tax, according to art. 181 of the Tax Code

2.What types of taxes are eligible?

The 3% tax rebate applies to:

• Annual income tax, excluding redirected amounts (e.g. sponsorships);
• Micro-enterprise income tax due for the full year 2024;
• Corporate income tax at the minimum turnover tax rate, where applicable;
• Both types of taxes for micro-enterprises changing their tax regime in 2024.

3.How is the tax rebate granted?

It is granted ex officio, without request from the taxpayer. Here are the procedural steps:

1. After the statutory deadline for filing returns, the tax authority identifies eligible taxpayers.
2. The specialized department of ANAF draws up:
   • justification note;
   • the granting decision;
   • the tax adjustment slip;
   • approval refferal;
3. ANAF’s management approves the decision.
4. The decision is communicated to the taxpayer.
5. The tax rebate is reflected as an overpayment on the tax form and is automatically offset against other tax liabilities.

Important: the tax rebate is not refundable in cash and cannot be explicitly claimed – it can only be used to offset existing or future tax liabilities.

4.Templates of approved official documents

This order also approved the models for the following decisions:

• The tax rebate granting decision;
• Amending Decision (if subsequently amending statements are submitted);
• Decision to invalidate the grant of tax rebate(if the conditions have not been met).

All are exclusively applicable for tax year 2024 (or the modified year beginning in 2024).

5.Deadlines

• The legal deadlines for filing tax returns remain the benchmark for granting the tax rebate.
• Starting June 25, 2025, ANAF will begin the process of issuing granting decisions.

6.Conclusion

MF Order No 540/2025 brings clarity and consistency in the application of an important facility for companies that play by the tax rules. It is a positive signal for voluntary compliance and a small advantage in an often unpredictable economic environment.

For more tax news this year, keep reading our blog.