In 2018, the ceiling on the income of micro-enterprises from turnover of 500,000 euros to 1 million euros was increased, therefore, for the transfer to income tax, the turnover ceiling is 4,659,700 lei.
Companies that do not exceed this ceiling, will pay a profit tax of 1% if they have an employee and 3% if they have no employees.
In this system, companies that have income from the provision of consultancy and management services have also been included, without having to consider their share in total revenues.
It was proposed by a draft law to make changes in such a way that firms with a minimum of 45,000 lei and a minimum of 2 employees could choose to pass at tax on profit of 16%. In order to amend this order, the draft law must be adopted, during which we have the OUG 79/2017.