E-Factura B2C becomes mandatory

Starting January 1, 2025, the RO e-Invoice system will become mandatory for Business to Consumer (B2C) transactions, as per OUG 69/2024 and OUG 138/2024.

All invoices issued by legal entities to individual consumers must be transmitted through the electronic invoicing system, marking a...

Minimum wage

The national gross minimum basic salary guaranteed in payment will increase to 4,050 lei per month starting January 1, 2025, according to the government-approved decision. This increase represents a 9.46% rise from the current level of 3,700 lei, equivalent to an additional 350 lei in gross...

CAEN codes update

Starting January 1, 2025, all economic entities in Romania, including SRLs, SAs, PFAs, sole proprietorships (II), and family businesses (IF), are required to update their CAEN codes in accordance with the new CAEN Rev. 3 classification.

This change is regulated by INS Order...

Reduction of the microenterprise revenue thereshold

Starting January 1, 2025, the revenue threshold for qualifying as a microenterprise will be reduced from €500,000 to €250,000, with a further reduction to €100,000 effective January 1, 2026.

These changes are outlined in the Emergency Ordinance on fiscal-budgetary measures and are part...

Increase of dividend tax rate starting January 1, 2025

Starting January 1, 2025, the dividend tax rate will increase from 8% to 10%, as per the Emergency Ordinance on certain fiscal-budgetary measures recently published by the Ministry of Finance. This measure is part of a broader set of fiscal reforms aimed at supporting budgetary consolidation...

Obligation to submit SAF-T for small taxpayers

Starting from January 1, 2025, small taxpayers will be required to submit the Standard Audit File for Taxation (SAF-T), as stipulated by Order No. 1,783/2021 issued by the National Agency for Fiscal Administration (ANAF). This file is an international standard developed by the Organisation for Economic...