Abstract: 2025 brings significant tax changes that may impact companies in Romania. From the reduction of the microenterprise threshold to EUR 250,000, the anticipated increase in the dividend tax from 10%, to expanded digitalization requirements (SAF-T, e-Invoice, e-VAT), it is crucial for a taxpayer to act strategically.
Here’s what a company can do to reduce its tax burden and stay compliant:
- Check eligibility for the microenterprise regime: With the threshold reduced to 250,000 EUR (and 100,000 EUR from 2026), a company should assess whether the advantageous tax regime (1% or 3%) is still suitable or if a switch to profit tax is necessary.
- Optimize dividends: The dividend tax is expected to rise from 10%. A company may consider reinvesting profits to defer tax obligations.
- Adjust salaries: Tax exemptions for IT, construction, and agriculture sectors have been eliminated. A taxpayer can use non-taxable benefits, such as meal vouchers, to reduce costs.
- Embrace digitalization: SAF-T, e-Invoice, and e-VAT are now mandatory. A company must invest in software and train its team to ensure compliance without penalties.
- Manage intra-group international operations: For intra-group cross-border operations, a taxpayer must update transfer pricing documentation to avoid double taxation and comply with tax treaties.
Why it matters? Without a well-defined tax strategy, a company faces risks of increased costs and fines. With proactive planning, a taxpayer can streamline finances and maintain a competitive edge.
Abstract: Anul 2025 aduce schimbari fiscale majore care pot afecta societatile din Romania. De la reducerea pragului pentru microintreprinderi la 250,000 EUR, cresterea impozitului pe dividende de la 10%, pana la obligatiile extinse de digitalizare (SAF-T, e-Factura, e-TVA), este esential ca un contribuabil sa actioneze strategic.
Ce poate face o societate pentru a reduce povara fiscala si a ramane conforma:
- Verificarea eligibilitatii pentru microintreprinderi: Cu pragul redus la 250,000 EUR (si 100,000 EUR din 2026), o societate ar trebui sa evalueze daca regimul fiscal avantajos (1% sau 3%) mai este potrivit sau daca trebuie sa treaca la impozitul pe profit.
- Optimizarea dividendelor: Se anticipeaza sa creasca impozitul pe dividende de la 10%. Astfel, o societate poate reconsidera reinvestirea profitului pentru a amana taxele.
- Ajustarea salariilor: Facilitatile fiscale pentru IT, constructii si agricultura au fost eliminate. Un contribuabil poate folosi beneficii neimpozabile, precum tichete de masa, pentru a reduce costurile.
- Imbratisarea digitalizarii: SAF-T, e-Factura si e-TVA sunt acum obligatorii. O societate trebuie sa investeasca in softuri si sa isi instruiasca echipa pentru conformitate fara penalitati.
- Gestionarea operatiunilor internationale intra-grup: Pentru operatiuni transfrontaliere intra-grup, un contribuabil trebuie sa-si actualizeze documentatia de preturi de transfer pentru a evita dubla impunere si a respecta tratatele fiscale.
De ce conteaza? Fara o strategie fiscala bine pusa la punct, riscurile de costuri suplimentare si amenzi cresc pentru o societate. Cu planificare proactiva, un contribuabil poate eficientiza finantele si pastra avantajul competitiv.
