{"id":34927,"date":"2025-12-26T12:30:14","date_gmt":"2025-12-26T10:30:14","guid":{"rendered":"https:\/\/woborders.agency\/?p=34927"},"modified":"2026-04-10T17:32:02","modified_gmt":"2026-04-10T14:32:02","slug":"taxes-in-romania-for-business-2026-cit-vat-microenterprise-regime","status":"publish","type":"post","link":"https:\/\/woborders.agency\/en\/blog\/taxes-in-romania-for-business-2026-cit-vat-microenterprise-regime\/","title":{"rendered":"Romania Taxes 2026: CIT, VAT for microbusiness and IT"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"34927\" class=\"elementor elementor-34927\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9112734 e-flex e-con-boxed e-con e-parent\" data-id=\"9112734\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c80671e elementor-widget__width-inherit elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"c80671e\" data-element_type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tContents\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__c80671e\" aria-expanded=\"true\" aria-label=\"Open table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__c80671e\" aria-expanded=\"true\" aria-label=\"Close table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__c80671e\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4f3b6b elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d4f3b6b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d6b4f4\" data-id=\"8d6b4f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-3a6b64f elementor-widget elementor-widget-text-editor\" data-id=\"3a6b64f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Main corporate \u0435axes in Romania for business (updated 1.01.2026)<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c89060 elementor-widget elementor-widget-html\" data-id=\"6c89060\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-6c89060{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4525852 elementor-widget elementor-widget-html\" data-id=\"4525852\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.table-wrapper {\n  width: 100%;\n  margin: 18px 0;\n  overflow-x: hidden;\n}\n\n\/* TABLE *\/\n.main-taxe-romania {\n  width: 100%;\n  table-layout: fixed;\n  border-collapse: separate;\n  border-spacing: 0;\n  font-family: Golos Text, sans-serif;\n  font-size: 16px;\n  border-radius: 16px;\n  overflow: hidden;\n  box-shadow: 0 8px 24px rgba(0,0,0,0.05);\n  background: #ffffff;\n}\n\n\/* CELLS *\/\n.main-taxe-romania td {\n  padding: 14px 12px;\n  border-bottom: 1px solid #EAEAF0;\n  line-height: 1.3;\n  vertical-align: top;\n  word-break: break-word;\n}\n\n\/* FIRST COLUMN *\/\n.main-taxe-romania td:nth-child(1) {\n  font-weight: 600;\n  color: #ffffff;\n  background: linear-gradient(135deg, #2F3CFF 0%, #7A3CFF 100%);\n}\n\n\/* \ud83d\udd25 FIX FOR % COLUMN *\/\n.main-taxe-romania td:nth-child(2) {\n  white-space: nowrap;\n  text-align: center;\n  font-weight: 600;\n}\n\n\/* WIDTHS *\/\n.main-taxe-romania td:nth-child(1) { width: 30%; }\n.main-taxe-romania td:nth-child(2) { width: 12%; }\n.main-taxe-romania td:nth-child(3) { width: 58%; }\n\n\/* TABLET *\/\n@media (max-width: 1024px) {\n  .main-taxe-romania { font-size: 14px; }\n  .main-taxe-romania td { padding: 12px 10px; }\n\n  .main-taxe-romania td:nth-child(1) { width: 32%; }\n  .main-taxe-romania td:nth-child(2) { width: 13%; }\n  .main-taxe-romania td:nth-child(3) { width: 55%; }\n}\n\n\/* MOBILE *\/\n@media (max-width: 768px) {\n  .main-taxe-romania { font-size: 13px; }\n\n  .main-taxe-romania td {\n    padding: 10px 8px;\n    line-height: 1.25;\n  }\n\n  .main-taxe-romania td:nth-child(1) { width: 38%; }\n  .main-taxe-romania td:nth-child(2) { width: 14%; }\n  .main-taxe-romania td:nth-child(3) { width: 48%; }\n}\n<\/style>\n\n<div class=\"table-wrapper\">\n  <table class=\"main-taxe-romania\">\n    <tbody>\n      <tr>\n        <td>Corporate Income Tax (CIT)<\/td>\n        <td>16%<\/td>\n        <td>Standard corporate income tax rate applied to net profits<\/td>\n      <\/tr>\n      <tr>\n        <td>Microcompany Regime<\/td>\n        <td>1%<\/td>\n        <td>Turnover-based taxation for companies with annual revenue up to \u20ac100,000<\/td>\n      <\/tr>\n      <tr>\n        <td>Value Added Tax (VAT)<\/td>\n        <td>21%<\/td>\n        <td>Registration required once annual turnover exceeds RON 300,000 (~\u20ac58,940)<\/td>\n      <\/tr>\n      <tr>\n        <td>Dividend Withholding Tax<\/td>\n        <td>16%<\/td>\n        <td>Withheld at source; payable by the 25th of the following month; treaty relief may apply<\/td>\n      <\/tr>\n      <tr>\n        <td>Personal Income Tax (PIT)<\/td>\n        <td>10%<\/td>\n        <td>Flat rate applicable to individual income<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-e64ffe0 elementor-widget elementor-widget-text-editor\" data-id=\"e64ffe0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Taxes in Romania in 2026 remain relatively favorable to small businesses, despite the influence of European directives, budgetary pressure, and a policy focus on increased fiscal transparency.<\/span><\/p><p><span style=\"font-weight: 400;\">Romania's business taxes retain several competitive advantages, making the country attractive for IT companies, service businesses, and international corporate structures. At the same time, they require a more careful approach to corporate structuring, financial planning, and tax compliance<\/span><\/p><p><span style=\"font-weight: 400;\">In this article, we examine the Romanian tax system <strong><a href=\"https:\/\/woborders.agency\/en\/business-services\/business-setup-in-europe\/setup-in-romania\/\">for incoraporation in Romania<\/a><\/strong> in 2026, including which changes that are critical for entrepreneurs and investors, and what should be taken into account when planning business activities in this jurisdiction.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c89be49 elementor-widget elementor-widget-video\" data-id=\"c89be49\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/d2jkzLB1Qsw?si=e87vPkTehJ8BBEkp&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40d7365 elementor-widget elementor-widget-heading\" data-id=\"40d7365\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Micro-Enterprise Regime in Romania: key tax features<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a849a3d elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"a849a3d\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\t\t<link id='font-awesome-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_a849a3d * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_a849a3d{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_a849a3d svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_a849a3d .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_a849a3d .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_a849a3d .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_a849a3d .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_a849a3d .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_a849a3d:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_a849a3d .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_a849a3d\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\">What Is the Micro-Enterprise Regime in Romania?<\/div>\n         \n  \t\t          <div class=\"ue-title-separator\">\n            <span><\/span>\n          <\/div>\n          \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span style=\"font-weight: 400;\">In Romania, the micro-enterprise regime (Micro\u00eentreprindere Romania) is a special tax regime under which a company pays tax on turnover, rather than on profit. The Romanian micro-enterprise regime has traditionally been used by small businesses; however, in the period 2024\u20132026, it has become significantly more restrictive.<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-e341718 elementor-widget elementor-widget-text-editor\" data-id=\"e341718\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>To qualify for the micro-enterprise regime, a company must meet all the following conditions:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company\u2019s revenue must remain within the established statutory threshold;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company must employ at least one employee under a formal employment contract;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The share capital must be owned by individuals apart from the state or local authorities;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company must not be part of a structure in which a single owner controls an excessive number of micro-enterprises (anti-fragmentation rules).<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-a19465b elementor-widget elementor-widget-text-editor\" data-id=\"a19465b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Furthermore, the micro-company regime cannot be applied to Romanian legal entities operating in the banking sector, insurance and reinsurance, the capital market, including intermediary activities in these areas, gambling, and the exploration, development, or exploitation of oil and natural gas deposits.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-961d9ed elementor-widget elementor-widget-text-editor\" data-id=\"961d9ed\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>For companies with a turnover of up to EUR 100,000 (as of January 1, 2026), a 1% turnover tax has been introduced. Such a company is referred to as a micro-company. The micro-company regime with a 3% tax has been abolished as of January 1, 2026.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef9e949 elementor-widget elementor-widget-image\" data-id=\"ef9e949\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"940\" height=\"529\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax.webp\" class=\"attachment-large size-large wp-image-36144\" alt=\"Micro-company in Romania 1 tax | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax.webp 1920w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax-300x169.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax-1024x576.webp 1024w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax-768x432.webp 768w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax-1536x864.webp 1536w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax-18x10.webp 18w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/micro-company-in-romania-1-tax-480x270.webp 480w\" sizes=\"(max-width: 940px) 100vw, 940px\" title=\"Company`s turnover the tax is 1%\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-cab7199 elementor-widget elementor-widget-text-editor\" data-id=\"cab7199\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span><strong>As of 1 January 2026, the activity-type restrictions for applying the simplified scheme (the micro-company regime) in Romania have been abolished.<\/strong> That is, the list of \u201cprohibited\u201d NACE codes no longer applies, and a company may use this regime regardless of the activities it chooses (provided it meets the other eligibility criteria, in particular the turnover threshold and the requirement to have an employee, one full-time employee working 8 hours per day).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-11e5569 elementor-widget elementor-widget-text-editor\" data-id=\"11e5569\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>If a Romanian micro-enterprise earns income exceeding EUR 100,000, it is required to pay CIT at 16% starting from the quarter in which the threshold was exceeded.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70e773c elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"70e773c\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_ticker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Ticker -->\n\t\t<link id='owl-carousel-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/owl-carousel-new\/assets\/owl.carousel.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='uc_ac_assets_file_uc_news_ticker_css_26402-css' href='https:\/\/woborders.agency\/wp-content\/uploads\/ac_assets\/uc_content_news_tickers\/uc_news_ticker.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='uc_ac_assets_file_animate_css_77907-css' href='https:\/\/woborders.agency\/wp-content\/uploads\/ac_assets\/uc_content_news_tickers\/animate.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Content Ticker *\/\n\n#uc_content_ticker_elementor_70e773c.uc_news_ticker-holder .flex-container {\n\tbackground: #000000;\n  \tborder-radius: 8px;\n    border-style: solid;\n    border-width: 2px;\n    border-color: #FFFFFF;\n}\n\n#uc_content_ticker_elementor_70e773c.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a{\n  \tbackground:#555555;\n\tcolor:#ffffff;\n  \tpadding: 0px 0px;\n}\n\n#uc_content_ticker_elementor_70e773c.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a:hover{\n  \tbackground:#eeeeee;\n\tcolor:#000000;\n}\n\n#uc_content_ticker_elementor_70e773c.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_70e773c.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_70e773c .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_70e773c .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_70e773c .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_70e773c .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_70e773c .owl-carousel .animated   {\n-webkit-animation-duration: 500ms;\nanimation-duration: 500ms;\n}\n\n<\/style>\n\n<div class=\"uc_news_ticker-holder\" id=\"uc_content_ticker_elementor_70e773c\" >\n\t<div class=\"uc_news_ticker ltr\">\n\t\t\n\t\t<div class=\"uc_diagonal-news-ticker flex-container\">\n\t\t\t<div class=\"uc_ticker-heading  point-arrow\">\n\t\t\t\t<div class=\"uc_heading-content\">Recommended article<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"uc_ticker-content\">\n\t\t\t\t<div class=\"uc_ticker-slider uc_slider uc-items-wrapper owl-carousel\"  >\n\t\t\t\t\t<div class=\"ue-item-wrapper\">\n      \n    <div class=\"uc_ticker-box\">\n\n                  <a href=\"https:\/\/woborders.agency\/en\/blog\/how-to-formalize-income-from-crypto-projects-through-a-company-in-romania\/\" >            <p class=\"ue_content_ticker_title\">Crypto projects legalization through Romanian<\/p>\n          <\/a>        \n        <div class=\"uc_sub-title\"><\/div>\n    <\/div>\n  <\/div>\n\n\t\t\t\t<\/div>\n              \t\n              \t              \n              \t      \t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t   \t\n    <\/div>\n<\/div>\n<!-- end Content Ticker -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f3f05 elementor-widget elementor-widget-heading\" data-id=\"69f3f05\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Microenterprise regime in Romania for IT companies: what are the benefits?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-1a06b99 elementor-widget elementor-widget-text-editor\" data-id=\"1a06b99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>For IT businesses, Romania\u2019s microenterprise regime often appears attractive because tax is calculated <\/span><strong data-start=\"367\" data-end=\"382\">on turnover<\/strong>,<span>\u00a0rather than profit, and if eligibility criteria are met, the rate can be <\/span><strong data-start=\"435\" data-end=\"441\">1%<\/strong><span>. This is especially relevant for <strong><a href=\"https:\/\/woborders.agency\/en\/blog\/portfolio\/shho-treba-znaty-pered-reyestracziyeyu-it-companii\/\">service-based IT companies<\/a><\/strong> and <strong><a href=\"https:\/\/woborders.agency\/en\/blog\/portfolio\/what-you-should-know-before-registering-saas-business\/\">small SaaS projects<\/a><\/strong>, where the cost structure may fluctuate significantly and margin planning matters more than \u201cpaper\u201d profit.<\/span><\/p><p data-start=\"616\" data-end=\"654\"><strong>In practice, this brings several advantages for IT companies:<\/strong><\/p><ul><li data-start=\"657\" data-end=\"770\"><strong data-start=\"657\" data-end=\"690\">Easier financial planning<\/strong>: it\u2019s simpler to forecast taxes when they are tied to turnover rather than profit.<\/li><li data-start=\"657\" data-end=\"770\"><strong data-start=\"773\" data-end=\"806\">Fits a service-based model<\/strong> (outsourcing, consulting, or agency services): where the main value comes from the team\u2019s work, and expenses are often standard and recurring.<\/li><li data-start=\"657\" data-end=\"770\"><strong data-start=\"931\" data-end=\"963\">Convenient for a small team<\/strong>: when the company is at an early stage or testing the market, and the owner wants predictable tax exposure without complex calculations.<\/li><li data-start=\"657\" data-end=\"770\"><strong data-start=\"1091\" data-end=\"1144\">Works well for gradual scaling<\/strong>: start with lower turnover and predictable taxes, then move to another regime as the business grows.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1794b7b elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"1794b7b\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_1794b7b * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_1794b7b{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_1794b7b svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_1794b7b .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_1794b7b .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_1794b7b .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_1794b7b .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_1794b7b .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_1794b7b:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_1794b7b .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_1794b7b\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\">Important!<\/div>\n         \n  \t\t          <div class=\"ue-title-separator\">\n            <span><\/span>\n          <\/div>\n          \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p>The microenterprise regime has eligibility conditions (turnover cap, company structure requirements, and other criteria). Before launching an IT company, it\u2019s worth confirming whether your business model qualifies and how it may affect dividends, VAT, and accounting compliance.<\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d73cd2 elementor-widget elementor-widget-heading\" data-id=\"3d73cd2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When does a company in Romania switch to the standard CIT regime? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-53df97c elementor-widget elementor-widget-text-editor\" data-id=\"53df97c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The standard CIT regime in Romania operates under the classical European model and applies to all companies that are not subject to the micro-enterprise regime or that have lost the right to apply it.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-6cd01a2 elementor-widget elementor-widget-text-editor\" data-id=\"6cd01a2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>The 16% corporate tax rate applies to:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">all Romanian companies (SRL, SA, etc.);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">permanent establishments of foreign companies in Romania;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">companies that have exceeded the micro-enterprise turnover threshold or no longer meet the conditions required to apply that regime.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-ebf5455 elementor-widget elementor-widget-text-editor\" data-id=\"ebf5455\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Under the standard CIT regime, the company\u2019s profit is charged, not its total turnover. The Romanian Tax Code clearly defines which expenses are fully deductible, which are partially deductible, and which are non-deductible for fiscal purposes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-76ebdd2 elementor-widget elementor-widget-text-editor\" data-id=\"76ebdd2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The reporting period for Romanian CIT is the calendar year. Advance corporate income tax payments are made quarterly, and the annual return is filed after the financial year ends. Losses may be carried forward to future periods.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa0107 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"8aa0107\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_8aa0107 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_8aa0107{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_8aa0107 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_8aa0107 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_8aa0107 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_8aa0107 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_8aa0107 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_8aa0107 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_8aa0107:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_8aa0107 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_8aa0107\">\n  \n         \n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><b>Calculation formula:<\/b><\/p><p><i><span style=\"font-weight: 400;\">Profit = income \u2013 deductible expenses (\u00b1 tax adjustments)<\/span><\/i><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6057b7b elementor-widget elementor-widget-heading\" data-id=\"6057b7b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the minimum turnover tax (IMCA) in Romania, and when does it apply?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-0d95f2e elementor-widget elementor-widget-text-editor\" data-id=\"0d95f2e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">For large taxpayers, the following rule applies: if the calculated Corporate Income Tax is excessively low compared to the company\u2019s turnover, IMCA (the minimum turnover tax) applies. This is an anti-avoidance mechanism for large companies and corporate groups and represents an alternative form of taxation within the standard CIT regime.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-6ea4b03 elementor-widget elementor-widget-text-editor\" data-id=\"6ea4b03\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>What Does This Mean in Practice?<br \/><\/b><span style=\"font-weight: 400;\">Previously, a company paid 16% of its profit as corporate income tax. Under the IMCA rules, this payment continues to apply only if its amount exceeds 0,5% of turnover.\nOtherwise, the company is required to pay 0,5% of turnover, even if its actual profit is minimal<strong> (rules updated as of 01.01.2026).<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-e78bbc6 elementor-widget elementor-widget-text-editor\" data-id=\"e78bbc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>For companies with high turnover, the higher of the following two charges applies:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">16% corporate income tax on profit; or<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">0,5% of turnover, if the 16% CIT amount is lower than this threshold.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a62df5f e-con-full e-flex e-con e-child\" data-id=\"a62df5f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7d9da62 e-con-full e-flex e-con e-child\" data-id=\"7d9da62\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c6a0183 e-con-full e-flex e-con e-child\" data-id=\"c6a0183\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-69efa5a e-con-full e-flex e-con e-child\" data-id=\"69efa5a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb23362 elementor-widget elementor-widget-heading\" data-id=\"bb23362\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Need help with taxes in Romania?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62b4776 elementor-widget elementor-widget-spacer\" data-id=\"62b4776\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d78ad41 elementor-widget elementor-widget-heading\" data-id=\"d78ad41\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Get professional advice from our team<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30093a4 e-con-full e-flex e-con e-child\" data-id=\"30093a4\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1730f9c e-flex e-con-boxed e-con e-child\" data-id=\"1730f9c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ae6c171 e-con-full e-flex e-con e-child\" data-id=\"ae6c171\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f309789 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-tablet-align-center elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"f309789\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"http:\/\/t.me\/woborders_ag_bot\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Telegram\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-telegram-plane\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tTelegram\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbaae1c e-con-full e-flex e-con e-child\" data-id=\"bbaae1c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-070ac29 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-tablet-align-center elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"070ac29\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ccabbae e-con-full e-flex e-con e-child\" data-id=\"ccabbae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ac0f5a elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-tablet-align-center elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"1ac0f5a\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-2154621 elementor-widget elementor-widget-text-editor\" data-id=\"2154621\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>IMCA applies exclusively to companies that:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">are subject to the standard CIT regime;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">have an annual turnover exceeding RON 50 million;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">calculate CIT (16%), which is lower than 0,5% of turnover.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-52cd783 elementor-widget elementor-widget-text-editor\" data-id=\"52cd783\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>This rule does not apply to micro-enterprises, sole traders (PFA), or other organizational forms that do not pay corporate income tax.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-576ea55 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"576ea55\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_576ea55 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_576ea55{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_576ea55 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_576ea55 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_576ea55 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_576ea55 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_576ea55 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_576ea55 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_576ea55:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_576ea55 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_576ea55\">\n  \n         \n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><b>Example 1 \u2013 Minimum Tax Applies<\/b><\/p><p><span style=\"font-weight: 400;\">The turnover of company SRL-1 is RON 60 million, and its taxable profit is RON 1 million.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 CIT: 1,000,000 \u00d7 16% = RON 160,000<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 Minimum tax: 60,000,000 \u00d7 0,5% = RON 300,000<\/span><\/p><p><em>SRL-1 will pay RON 300,000, as this is the higher amount.<\/em><\/p><p><b>Example 2 \u2013 Corporate Income Tax Applies<\/b><\/p><p><span style=\"font-weight: 400;\">Company SRL-2 has the same turnover of RON 60 million, but its taxable profit is RON 15 million.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 CIT: 1,000,000 \u00d7 16% = RON 160,000<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 Minimum tax: 60,000,000 \u00d7 0,5% = RON 300,000<\/span><\/p><p><em>SRL-2 will pay CIT in the amount of RON 2,400,000.<\/em><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-998353b elementor-widget elementor-widget-text-editor\" data-id=\"998353b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In 2025, the business community actively advocated for the cancellation or modification of the IMCA while the 2026 budget was being drafted. <strong>Moreover, the Romanian government has planned to fully abolish the IMCA starting in 2027.<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a63a96c elementor-widget elementor-widget-ucaddon_hover_text_reveal_content_box\" data-id=\"a63a96c\" data-element_type=\"widget\" data-settings=\"{&quot;ep_sound_effects_active&quot;:&quot;yes&quot;,&quot;ep_sound_effects_event&quot;:&quot;hover&quot;,&quot;ep_sound_effects_select_type&quot;:&quot;widget&quot;,&quot;ep_sound_effects_source&quot;:&quot;bubble&quot;,&quot;ep_sound_effects_source_local_link&quot;:&quot;https:\\\/\\\/woborders.agency\\\/wp-content\\\/plugins\\\/bdthemes-element-pack\\\/assets\\\/sounds\\\/&quot;}\" data-widget_type=\"ucaddon_hover_text_reveal_content_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-a63a96c{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f75c6ce elementor-widget elementor-widget-ucaddon_hover_text_reveal_content_box\" data-id=\"f75c6ce\" data-element_type=\"widget\" data-settings=\"{&quot;ep_sound_effects_active&quot;:&quot;yes&quot;,&quot;ep_sound_effects_event&quot;:&quot;hover&quot;,&quot;ep_sound_effects_select_type&quot;:&quot;widget&quot;,&quot;ep_sound_effects_source&quot;:&quot;bubble&quot;,&quot;ep_sound_effects_source_local_link&quot;:&quot;https:\\\/\\\/woborders.agency\\\/wp-content\\\/plugins\\\/bdthemes-element-pack\\\/assets\\\/sounds\\\/&quot;}\" data-widget_type=\"ucaddon_hover_text_reveal_content_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Reveal on Hover -->\n<style>\/* widget: Content Reveal on Hover *\/\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce.uc_long_content_box {\n  overflow:hidden;\n  direction:ltr!important;\n}\n#uc_hover_text_reveal_content_box_elementor_f75c6ce.uc_long_content_box *{\n\tbox-sizing: border-box;\n}\n#uc_hover_text_reveal_content_box_elementor_f75c6ce svg{\n  width:1em;\n  height:1em;\n}\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder{\n\tposition: relative;\n    overflow:hidden;\n}\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box{\n\tposition: relative;\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_image_box{\n\tposition: relative;\n\tbackground-size: cover !important;\n\tbackground-repeat: no-repeat !important;\n\twidth: 100%;\n    background-blend-mode:normal;\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_overlay{\n\tposition: absolute;\n\tleft: 0;\n\ttop: 0;\n    right:0;\n    bottom:0;\n\twidth: 100%;\n\theight: 100%;\n\tz-index: 2;\n  transition:1s;\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_box_content{\n\tleft: 0;\n    bottom: 0;\n    position: absolute;\n    margin: 0;\n    width: 100%;\n\tz-index: 3;\n\toverflow: hidden;\n\tdisplay: flex;\n    height: 100%;\n    flex-direction: column;\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_box_content .uc_title{\n  transition:0.5s;\t\n}\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_box_content .uc_box_content_open{\n  transition:0.5s;\t\n}\n\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_box_content {\n  transition:0.5s;\n  transform: translateY(10px);\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_box_content .uc_hidden_content{\n\toverflow: hidden;\n    transform: scaleY(0);\n    transform-origin: bottom;\n    transition:0.5s;\n    max-height: 0;\n\topacity: 0;\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder:hover .uc_long_content_box_box .uc_box_content .uc_hidden_content,\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder.ue_debug_true .uc_long_content_box_box .uc_box_content .uc_hidden_content{\n    max-height: 100%;\n    transform: scaleY(1);\n    overflow: visible;\n\topacity: 1;\n}\n\n.uc_box_content .uc_description{\n\tcolor: #fff;\n}\n\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .ue_btn_container{\n  display:flex;\n  }\n#uc_hover_text_reveal_content_box_elementor_f75c6ce .uc_long_content_box_holder .uc_long_content_box_box .uc_box_content .uc_btn{\n  text-decoration: none;\n  display: inline-flex;\n  justify-content:center;\n  align-items:center;\n  text-align:center;\n  }\n\n\n\n  #uc_hover_text_reveal_content_box_elementor_f75c6ce .ue-badge-wrapper{\n          transform: rotate(0deg);\n      right:unset;\n      left:0;\n        position:absolute;\n    top:0;\n    z-index: 3;\n    overflow:hidden;\n    pointer-events: none;\n  }\n  #uc_hover_text_reveal_content_box_elementor_f75c6ce .ue-badge{\n    width: 150%;\n    display:inline-flex;\n    justify-content:center;\n    align-items:center;\n  }\n  #uc_hover_text_reveal_content_box_elementor_f75c6ce .ue-badge-icon{\n    display:inline-flex;\n    justify-content:center;\n    align-items:center;\n  }\n  .ue_badge\n  {\n    font-size:10px;\n    line-height:1em;\n  }\n\n\n<\/style>\n\n<div class=\"uc_long_content_box\" id=\"uc_hover_text_reveal_content_box_elementor_f75c6ce\">\n  <div class=\"uc_long_content_box_holder\">\n    <div class=\"uc_long_content_box_box\">\n      <div class=\"uc_image_box\" style=\" background-image: url(https:\/\/woborders.agency\/wp-content\/uploads\/2026\/01\/bizness-guide-article-woborders-en.webp);\"><\/div>\n      <div class=\"uc_overlay\" ><\/div>\n      <div class=\"uc_box_content\">\n        \n         <div class=\"uc_box_content_open\">\n                           <\/div>\n           \n\t\t <div class=\"uc_hidden_content\">\n\t       <div class=\"uc_description\"><p><span>We\u2019ve gathered everything that matters in one guide: jurisdictions, taxes, payment systems, and the most common mistakes entrepreneurs face when entering new markets.<\/span><\/p><\/div>           <div class=\"ue_btn_container\">\n\t\t                    <a  href=\"https:\/\/woborders.agency\/en\/business-guide-2026\/\" class=\"uc_btn ue_btn_1\" >\n                                  Download your copy\n               <\/a>\n                                     <\/div>\n         <\/div>\n      \n      <\/div>\n    <\/div>\t\n  <\/div>\n    \n  \t\t          <div class=\"ue-badge-wrapper\">\n            <div class=\"ue-badge\">\n                            Free<\/div> \n          <\/div>\n        <\/div>\n<!-- end Content Reveal on Hover -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f986d7 elementor-widget elementor-widget-heading\" data-id=\"3f986d7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is a business required to register for VAT in Romania?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-cf085ee elementor-widget elementor-widget-text-editor\" data-id=\"cf085ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">VAT in Romania is a classic European VAT, fully harmonized with EU directives. VAT is levied at each stage of the supply chain, while the final tax burden is borne by the end consumer.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-55d704c elementor-widget elementor-widget-text-editor\" data-id=\"55d704c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>The standard VAT rate in Romania is 21%. At the same time, a reduced VAT rate of 11% applies to certain categories of goods and services.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-fbd04e8 elementor-widget elementor-widget-text-editor\" data-id=\"fbd04e8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Mandatory VAT registration arises once turnover reaches RON 300,000 from the beginning of the financial year, which is the VAT registration threshold in Romania. Registration is carried out with ANAF (the Romanian tax authority). Companies that exceed the VAT registration threshold are required to charge VAT on advance payments received before the VAT registration date, provided that the supply of goods or the provision of services takes place after the VAT registration date.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3833ee elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"d3833ee\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_ticker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Ticker -->\n\n<style>\/* widget: Content Ticker *\/\n\n#uc_content_ticker_elementor_d3833ee.uc_news_ticker-holder .flex-container {\n\tbackground: #000000;\n  \tborder-radius: 8px;\n    border-style: solid;\n    border-width: 2px;\n    border-color: #FFFFFF;\n}\n\n#uc_content_ticker_elementor_d3833ee.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a{\n  \tbackground:#555555;\n\tcolor:#ffffff;\n  \tpadding: 0px 0px;\n}\n\n#uc_content_ticker_elementor_d3833ee.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a:hover{\n  \tbackground:#eeeeee;\n\tcolor:#000000;\n}\n\n#uc_content_ticker_elementor_d3833ee.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_d3833ee.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_d3833ee .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_d3833ee .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_d3833ee .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_d3833ee .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_d3833ee .owl-carousel .animated   {\n-webkit-animation-duration: 500ms;\nanimation-duration: 500ms;\n}\n\n<\/style>\n\n<div class=\"uc_news_ticker-holder\" id=\"uc_content_ticker_elementor_d3833ee\" >\n\t<div class=\"uc_news_ticker ltr\">\n\t\t\n\t\t<div class=\"uc_diagonal-news-ticker flex-container\">\n\t\t\t<div class=\"uc_ticker-heading  point-arrow\">\n\t\t\t\t<div class=\"uc_heading-content\">Recommended article<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"uc_ticker-content\">\n\t\t\t\t<div class=\"uc_ticker-slider uc_slider uc-items-wrapper owl-carousel\"  >\n\t\t\t\t\t<div class=\"ue-item-wrapper\">\n      \n    <div class=\"uc_ticker-box\">\n\n                  <a href=\"https:\/\/woborders.agency\/en\/blog\/what-is-vat-in-europe-rules-for-charging\/\" >            <p class=\"ue_content_ticker_title\">VAT calculation in Europe<\/p>\n          <\/a>        \n        <div class=\"uc_sub-title\"><\/div>\n    <\/div>\n  <\/div>\n\n\t\t\t\t<\/div>\n              \t\n              \t              \n              \t      \t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t   \t\n    <\/div>\n<\/div>\n<!-- end Content Ticker -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-acf9fad elementor-widget elementor-widget-text-editor\" data-id=\"acf9fad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Voluntary VAT registration is possible even if the statutory threshold has not been reached, in particular where the business works with VAT-registered counterparties, incurs significant input VAT expenses, or carries out exports or intra-Community trade.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-cddb489 elementor-widget elementor-widget-text-editor\" data-id=\"cddb489\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Output VAT is charged on sales, while input VAT is paid to suppliers. The amount payable to the state budget is the difference between output VAT and input VAT. If input VAT exceeds output VAT, a negative VAT balance arises, which may be carried forward to future reporting periods or claimed for refund. More details on <\/span><strong><a href=\"https:\/\/woborders.agency\/en\/blog\/what-is-vat-in-europe-rules-for-charging\/\">VAT operates in the EU<\/a><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-d561231 elementor-widget elementor-widget-text-editor\" data-id=\"d561231\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>VAT returns are filed monthly, and for this purpose, companies must retain all incoming and outgoing invoices, including the VAT numbers of counterparties.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0af12fa elementor-widget elementor-widget-heading\" data-id=\"0af12fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividend Tax in Romania<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-7973a2b elementor-widget elementor-widget-text-editor\" data-id=\"7973a2b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dividend tax in Romania is a separate form of taxation on capital income and is of fundamental importance to business owners, as it is payable after corporate taxation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-1e3b27d elementor-widget elementor-widget-text-editor\" data-id=\"1e3b27d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>In Romania, the dividend tax rate was 10% in 2025, and as of 01.01.2026, the government has increased it to 16%. This rate applies to both individuals and legal entities in respect of income received from 1 January 2026.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-038a3db elementor-widget elementor-widget-text-editor\" data-id=\"038a3db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">If the dividend recipient is a tax resident of any country, the Double Tax Treaty between the country and Romania may provide relief from double taxation, subject to applicable conditions, which is particularly relevant for Romanian taxes for entrepreneurs\nFor example, in Ukraine, under this intergovernmental agreement, the rate on dividends may be reduced to 15%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d7021c elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"1d7021c\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_ticker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Ticker -->\n\n<style>\/* widget: Content Ticker *\/\n\n#uc_content_ticker_elementor_1d7021c.uc_news_ticker-holder .flex-container {\n\tbackground: #000000;\n  \tborder-radius: 8px;\n    border-style: solid;\n    border-width: 2px;\n    border-color: #FFFFFF;\n}\n\n#uc_content_ticker_elementor_1d7021c.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a{\n  \tbackground:#555555;\n\tcolor:#ffffff;\n  \tpadding: 0px 0px;\n}\n\n#uc_content_ticker_elementor_1d7021c.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a:hover{\n  \tbackground:#eeeeee;\n\tcolor:#000000;\n}\n\n#uc_content_ticker_elementor_1d7021c.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_1d7021c.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_1d7021c .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_1d7021c .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_1d7021c .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_1d7021c .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_1d7021c .owl-carousel .animated   {\n-webkit-animation-duration: 500ms;\nanimation-duration: 500ms;\n}\n\n<\/style>\n\n<div class=\"uc_news_ticker-holder\" id=\"uc_content_ticker_elementor_1d7021c\" >\n\t<div class=\"uc_news_ticker ltr\">\n\t\t\n\t\t<div class=\"uc_diagonal-news-ticker flex-container\">\n\t\t\t<div class=\"uc_ticker-heading  point-arrow\">\n\t\t\t\t<div class=\"uc_heading-content\">Recommended article<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"uc_ticker-content\">\n\t\t\t\t<div class=\"uc_ticker-slider uc_slider uc-items-wrapper owl-carousel\"  >\n\t\t\t\t\t<div class=\"ue-item-wrapper\">\n      \n    <div class=\"uc_ticker-box\">\n\n                  <a href=\"https:\/\/woborders.agency\/en\/blog\/do-cfc-penalties-apply-during-martial-law\/\" >            <p class=\"ue_content_ticker_title\">Are penalties for CFCs in effect?<\/p>\n          <\/a>        \n        <div class=\"uc_sub-title\"><\/div>\n    <\/div>\n  <\/div>\n\n\t\t\t\t<\/div>\n              \t\n              \t              \n              \t      \t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t   \t\n    <\/div>\n<\/div>\n<!-- end Content Ticker -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-a0498cb elementor-widget elementor-widget-text-editor\" data-id=\"a0498cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">To apply the reduced rate, the company owner must provide the Romanian company with a certificate of Ukrainian tax residency. In Ukraine, the received dividends must be declared in the annual income statement, with the mandatory payment of the military levy. declared in the annual income statement<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-babfcb5 elementor-widget elementor-widget-heading\" data-id=\"babfcb5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax changes in Romania from 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-f22dadd elementor-widget elementor-widget-text-editor\" data-id=\"f22dadd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Legislative changes took effect as of 01.01.2026. New companies must have a share capital of at least RON 500 (approx. EUR 100) at the time of registration.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-bd3b267 elementor-widget elementor-widget-text-editor\" data-id=\"bd3b267\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In addition, all legal entities are required to maintain a bank account with a Romanian bank or the State Treasury throughout their entire period of operation. The absence of such an account may result in the company being classified as tax inactive by ANAF, and in certain cases may even lead to liquidation in accordance with applicable legislation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-9b349c7 elementor-widget elementor-widget-text-editor\" data-id=\"9b349c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In 2026, Romania\u2019s tax system remains one of the most transparent and predictable in Eastern Europe. At the same time, businesses should carefully consider the key changes and plan their financial activities and capital structure taking into account not only taxation rates, but also double tax treaty mechanisms and VAT optimization opportunities.\nIn 2026, Romania continues to maintain a competitive tax model for small and medium-sized enterprises, and the micro-enterprise regime may be an effective solution for IT businesses and agencies for which simplicity of taxation is a key factor.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-9e6302d elementor-widget elementor-widget-text-editor\" data-id=\"9e6302d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Key takeaways<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the micro-company regime is beneficial, but it comes with strict turnover limits;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the 16% CIT rate applies after the loss of the right to the micro-enterprise regime (exceeding statutory thresholds);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the minimum turnover tax (IMCA) affects large companies with high turnover;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">tax planning is critical to avoid excessive fiscal burden.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-fcd258b elementor-widget elementor-widget-text-editor\" data-id=\"fcd258b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is especially relevant when navigating taxes in Romania for businesses with different turnover levels and operational models. We continue to monitor changes in European tax regulations in general and in Romania in particular. To make the most effective use of the Romanian tax environment and minimize risks <strong><a href=\"https:\/\/woborders.agency\/en\/contacts\/\">contact a WoBorders tax expert <\/a><\/strong><\/span><strong>WoBorders<\/strong><span style=\"font-weight: 400;\">. 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