Two important changes are being debated and approved regarding the new microenterprise regulations introduced by Decree Law 16/2022:

– consulting excluded for tax consulting companies: according to the new amendment, the legislation introduced and valid for 2023 should be amended to the following effect ” a person who has earned income, other than consulting and/or management income, is excluded from the micro enterprise regime, with the exception of tax consulting income, corresponding to CAEN code: 6920-“Accounting and financial control activities; tax consulting.” in a share of more than 80% of the total income (by means of the proposed amendment to supplement Article I, Section 5(f) of Subsection (1) of Article 47 din OG 16/2022)

– Decree 16/2022 provides for the reduction of the annual cap according to which it is determined who is subject to the microenterprise income tax, which will apply from January 1, 2023. But according to an amendment brought by the deputies in the Budget Committee of the Chamber of Deputies, this ceiling will be calculated on the basis of the revenue obtained in 2023, not in 2022 (thus not retroactively taking into consideration the exceeding of the new ceiling already as of Dec. 31, 2022).This amendment was introduced because the legislators believe that the current provision of OG 16/2022 violates the principle of equality before tax law provided for both in the EU system and in Article 16 of the Romanian Constitution.

We are waiting to get a final update on the amendments.