{"id":47028,"date":"2025-01-28T10:49:16","date_gmt":"2025-01-28T10:49:16","guid":{"rendered":"https:\/\/my.legal500.com\/developments\/?post_type=legal_developments&p=47028"},"modified":"2025-01-28T11:14:07","modified_gmt":"2025-01-28T11:14:07","slug":"tax-updates-in-2025-for-romanian-companies-2","status":"publish","type":"legal_developments","link":"https:\/\/my.legal500.com\/developments\/thought-leadership\/tax-updates-in-2025-for-romanian-companies-2\/","title":{"rendered":"Tax updates in 2025 for Romanian companies"},"content":{"rendered":"

A series of\u00a0tax updates in Romania\u00a0came into effect in 2025 through Emergency Ordinance no. 156\/2024, primarily targeting every\u00a0Romanian company\u00a0in their dealings with the\u00a0tax authority in Romania.<\/strong> These measures aim to support the business environment and the economy in contemporary society. These\u00a0tax updates in Romania<\/strong>\u00a0are relevant to every\u00a0Romanian company<\/strong>, as they directly impact their operations on the Romanian market. This article addresses the legislative changes relevant to companies in 2025, including an increase in\u00a0dividend tax in Romania\u00a0<\/strong>(income from dividends), the tax on microenterprise income, mandatory use of the\u00a0RO e-Factura<\/strong>\u00a0system for\u00a0B2C in Romania<\/strong>, and the obligation to file the SAF-T (D406 Statement) with the\u00a0tax authority in Romania.<\/strong>\u00a0The\u00a0Romanian law firm Pavel, M\u0103rg\u0103rit and Associates<\/strong>\u00a0recommends consulting with a\u00a0tax attorney in Romania<\/strong>\u00a0or\u00a0fiscal lawyer in Romania<\/strong>\u00a0to provide high-level legal advice and assistance for any tax law situations that may arise in practice. Furthermore, if you opt for\u00a0starting up your own business in Romania<\/strong>, a\u00a0company lawyer in Romania<\/strong><\/a>\u00a0can assist with the formalities at the\u00a0Romanian Trade Registry<\/strong>\u00a0and filing the necessary documents to\u00a0open a limited company in Romania<\/strong>.<\/p>\n

Lawyer for taxes in Romania. Increase dividend tax in Romania<\/u><\/strong><\/p>\n

Under the new regulations, the rates of the\u00a0dividend tax in Romania<\/strong>\u00a0have been increased, directly affecting each\u00a0Romanian company<\/strong>. Specifically, the rate of the\u00a0dividend tax in Romania<\/strong>\u00a0has been raised from 8% to 10%. Considering this increase, entrepreneurs are advised to develop financial strategies and identify ways to optimize costs. A\u00a0tax lawyer in Romania<\/strong>\u00a0can provide advice on the new tax regulations for companies, including guidance to\u00a0set up a company in Romania.<\/strong>\u00a0Therefore, our specialized attorneys can assist with the necessary steps to\u00a0open a limited company in Romania\u00a0<\/strong>and preparing the required documents for\u00a0starting up your own business in Romania<\/strong>.<\/p>\n

Fiscal lawyer in Romania. Important for microenterprises<\/u><\/strong><\/p>\n

Regarding the tax on microenterprise income, Emergency Ordinance no. 156\/2024 introduces a significant change for Romanian companies. One of the key conditions for microenterprises, namely the income threshold, has been revised. According to the new provision, the threshold for microenterprises will be reduced starting in January 2025, from \u20ac500,000 under the previous regulation to \u20ac250,000. A\u00a0business tax lawyer in Romania<\/strong>\u00a0or a\u00a0company lawyer in Romania\u00a0<\/strong>can provide expert advice on the\u00a0tax updates in Romania<\/strong>\u00a0concerning the microenterprise income tax, as well as guidance for opening a company if you plan to\u00a0set up a company in Romania<\/strong><\/a>.<\/p>\n

Tax lawyer in Romania. RO e-Factura becomes mandatory for B2C in Romania<\/u><\/strong><\/p>\n

Another relevant legislative change for a\u00a0Romanian company<\/strong>\u00a0pertains to the mandatory use of the\u00a0RO e-Invoice<\/strong>\u00a0system for invoices issued to individuals in a context of\u00a0B2C in Romania<\/strong>. This measure aims to prevent potential tax evasion and provide a transparent perspective on business transactions with individuals. It is recommended to consult with a\u00a0tax attorney in Romania<\/strong>\u00a0for specialized legal assistance regarding the interpretation of the latest\u00a0tax updates in Romania<\/strong>\u00a0and compliance. The support provided by a\u00a0fiscal lawyer in Romania<\/strong>\u00a0is crucial to avoiding fines and penalties.<\/p>\n

Business tax lawyer in Romania. Obligation to Submit SAF-T (D406 Statement) to the tax authority in Romania<\/u><\/strong><\/p>\n

Among the latest\u00a0tax updates in Romania<\/strong>\u00a0is the requirement to file the D406 Statement (SAF-T) with ANAF. The SAF-T represents a tool through which a\u00a0Romanian company<\/strong>\u00a0electronically transmit accounting data to the\u00a0tax authority in Romania<\/strong>, granting the authority easy access to their activities. Starting in January 2025, filing the SAF-T becomes mandatory for small taxpayers as well. Until now, it was required only for large and medium taxpayers. A tax attorney in Romania can be an essential partner for a\u00a0Romanian company<\/strong>, assisting with a detailed explanation of legal requirements to avoid potential sanctions or fines.<\/p>\n

\u201cThe new legislative changes may pose a challenge for companies. Adapting to this context requires specialized expertise, and a proper understanding of the legal provisions can minimize the risks faced by Romanian firms,\u201d said Dr. Radu Pavel, Managing Partner at the\u00a0Romanian law firm Pavel, M\u0103rg\u0103rit and Associates.<\/strong><\/p>\n

A series of\u00a0tax updates in Romania<\/strong>\u00a0came into effect in 2025 and present a challenge for companies in Romania, requiring them to adapt to a more complex legislative framework. The legal changes regarding the increase in the rates of\u00a0dividend tax in Romania<\/strong>, microenterprise income tax, mandatory use of\u00a0RO e-Factura<\/strong>, and obligation to file the SAF-T (D406 Statement) compel Romanian companies to implement these changes efficiently, shaping the modern business environment. Collaboration with a\u00a0lawyer for taxes in Romania<\/strong>\u00a0is essential, offering advice to companies regarding legal changes to ensure compliance. Additionally, if you plan to initiate\u00a0starting up your own business in Romania<\/strong>, we can assist with the necessary documents to\u00a0set up a company in Romania<\/strong>\u00a0and submitting the application to the\u00a0Romanian Trade Registry<\/strong>, fulfilling all required formalities to\u00a0open a limited company in Romania<\/strong>.<\/p>\n

\n

 <\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-47028","legal_developments","type-legal_developments","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/legal_developments\/47028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/legal_developments"}],"about":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/types\/legal_developments"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/media?parent=47028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}