Fiscal limit EUR Exchange rate LEI Fitting in micro-enterprises 1.000.000 4.6639 lei / euro 4.663.900 VAT registration 88.500 3.3817 lei / euro 300.000 VAT on receipt – – 2.250.000 Intra-Community acquisitions of non-taxable goods in Romania 10.000 3.3817 lei / euro 34.000 VAT tax period 100.000 4.6581 lei / euro 465.810 Income determination in real system 100.000 4.6535 lei / euro 465.350 Distance sales 35.000 3.3817 lei / euro 118.000 CAS and CASS payment for extra-salary incomes – – 24.960 The 5% vat rate applied for the sale of real estate to individuals – – 450.000 Deductibility of the excess cost of debt for 2018 200.000 4.6639 lei / euro 932.780
Tax Alert Transfer pricing updates ANAF Order No. 828/2026 introduces significant changes in the field of transfer pricing. However, with the exception of large taxpayers, the preparation… Read more
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Tax Alert Emergency Ordinance (OUG) 8/2026 to approve actions for Economic Recovery has entered into force The main provisions in the area of tax legislation are: A. CORPORATE INCOME TAX • An additional mechanism to stimulate investment in… Read more