Main tax changes in 2025

The omnibus ordinance (“Ordonanța trenuleț”) – from 1 January 2025

New cap for micro-enterprises

1. The cap on the income earned by a legal entity is reduced from 500,000 euro to 250,000 euro (checked on 31.12.2024) for taxation in 2025. For taxation of the income in 2026 it is 100,000 euro (checked on 31.12.2025).
2. The condition on the 20% share of income from management and consulting in the turnover is removed.
3. The list of CAEN codes (activity codes) that apply a 3% rate on micro-enterprise income (not 1% up to 60,000 euro) is updated:

• 6210 (custom software activities),
• 6290 (Other information technology service activities),
• 5611 (Restaurants),
• 5612 (Mobile food service activities),
• 5622 (Other food service activities not classified elsewhere).

IT, construction and agriculture facilities are removed

From 1 January, the facilities for salary income in IT, construction and agriculture are removed.

The exemption from salary taxes and contributions for the amount of 300 RON stays for people on the minimum wage. (From 1 January 2025 the gross minimum wage is 4,050 RON.)

Higher dividend tax

From 1 January, the dividend tax goes up from 8% to 10%.

Changes to the RO e-Factura system

1. The RO e-Factura e-invoicing system also applies to transactions between businesses and final consumers (B2C), who are individuals. Giving the personal identification number (CNP) of an individual is optional in B2C relations for e-Factura. If the individual customer has no tax identification code at all, the invoices are issued with a code of 13 zeros instead of the customer’s tax identification code.
2. RO e-Factura will be mandatory for simplified invoices too, except for fiscal receipts. A simplified invoice must show the VAT registration code or the tax identification code of the customer, if the customer is a taxable person or a non-taxable legal entity.
3. The obligation to use the RO e-Factura system is limited to operations where the place of supply of goods or services, for VAT purposes, is in Romania.
4. The rules on using RO e-Factura for invoices issued for holiday vouchers to their holders no longer apply.

Mandatory filing of the informative return D406 (SAF-T)

From 1 January 2025, small taxpayers must file with the central tax authority the return with information from the accounting and tax records, called the informative return D406 (SAF-T), as required by law.

The model of the return is in Annex no. 2 of the ANAF President’s Order no. 1783/2021. This order sets the nature of the information that the taxpayer must declare through the standard fiscal control file, the reporting model, the procedure and conditions for sending it, the deadlines, and the date(s) from which each category of taxpayers must send the standard fiscal control file, as amended and supplemented.

Small taxpayers who must file the informative return D406 (SAF-T) from 1 January 2025 get a grace period of six months, as follows:

• the grace period is six months for the first report, five months for the second report, four months for the third report, three months for the fourth report and two months for the fifth report, for taxpayers who must send the SAF-T file monthly.
• a grace period of three months for the first report applies to taxpayers who must send the SAF-T file quarterly.