The measure will enter into force starting with the revenues obtained in August 2022. The threshold up to which employees in the construction sector would benefit from the exemption of personal income tax and healthcare contribution is reduced from RON 30,000 to RON 10,000 / month.Starting with January 1 st, 2023, the personal income tax exemption for the employees of companies carrying out seasonal economic activities mentioned in article 1 of the Law 170/2016 will be eliminated.Starting with the 1 st of January 2023, the entities which apply the specific tax regime according to the Law 170/2016 will have the option to apply for the microenterprises tax regime, without applying the existing rules for leaving the microenterprise tax system.Following the adoption of the Ordinance, the rules for changing the microenterprise tax regime have been changed accordingly.Also, in order to maintain this tax regime, the share of revenue from consulting or management activities must be below 20% of total revenue. There are further restrictions regarding the activities which can be performed by companies in order to maintain the microenterprises tax regime.
The new total annual income threshold up to which companies can pay microenterprise tax is reduced up to EUR 500,000.The 3% tax rate for microenterprises with no employees has been eliminated and therefore, in order to continue to apply this tax regime, microenterprises must employ a full-time worker.The microenterprise tax regime has become optional again.Companies carrying out these activities will have to opt for the tax regime applicable to the micro-enterprises or the corporate income tax regime. Starting with January 1 st, 2023, the specific tax in HoReCa (approved by the Law no.Tax on specific activities according to the Law no. The tax rate on income from dividends will increase, from 5% to 8%, starting with dividends distributed after January 1 st, 2023.The measure will apply starting from 1 st of January 2023. The scope of the tax facility on reinvested profit is extended as to include the reinvested profit in assets used in the production / processing activities and retrofitting assets.The Ordinance includes the following amendments to the Tax Code: 227/2015 regarding the Tax Code, abrogation of certain normative acts and other financial and fiscal measures was published in the Official Gazette. 16 / 2022 on the amendment and completion of Law no.
On the 15 th of July 2022, the Government Ordinance no.
#VENIT MINIM PE ECONOMIE 2015 CODE#
Tax Alert – Significant changes on the Tax Code and other fiscal measures
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