Pavel, Margarit & Associates Romanian Law Firm | View firm profile
How the new tax updates will affect businesses in 2025?
A series of tax updates in Romania came into effect in 2025 through Emergency Ordinance no. 156/2024, primarily targeting every Romanian company in their dealings with the tax authority in Romania.
These measures aim to support the business environment and the economy in contemporary society. These tax updates in Romania are relevant to every Romanian company, 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 dividend tax in Romania (income from dividends), the tax on microenterprise income, mandatory use of the RO e-Factura system for B2C in Romania, and the obligation to file the SAF-T (D406 Statement) with the tax authority in Romania. The Romanian law firm Pavel, Mărgărit and Associates recommends consulting with a tax attorney in Romania or fiscal lawyer in Romania to provide high-level legal advice and assistance for any tax law situations that may arise in practice. Furthermore, if you opt for starting up your own business in Romania, a company lawyer in Romania can assist with the formalities at the Romanian Trade Registry and filing the necessary documents to open a limited company in Romania.
Lawyer for taxes in Romania. Increase dividend tax in Romania
Under the new regulations, the rates of the dividend tax in Romania have been increased, directly affecting each Romanian company. Specifically, the rate of the dividend tax in Romania has been raised from 8% to 10%. Considering this increase, entrepreneurs are advised to develop financial strategies and identify ways to optimize costs. A tax lawyer in Romania can provide advice on the new tax regulations for companies, including guidance to set up a company in Romania. Therefore, our specialized attorneys can assist with the necessary steps to open a limited company in Romania and preparing the required documents for starting up your own business in Romania.
Fiscal lawyer in Romania. Important for microenterprises
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 €500,000 under the previous regulation to €250,000. A business tax lawyer in Romania or a company lawyer in Romania can provide expert advice on the tax updates in Romania concerning the microenterprise income tax, as well as guidance for opening a company if you plan to set up a company in Romania.
Tax lawyer in Romania. RO e-Factura becomes mandatory for B2C in Romania
Another relevant legislative change for a Romanian company pertains to the mandatory use of the RO e-Invoice system for invoices issued to individuals in a context of B2C in Romania. 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 tax attorney in Romania for specialized legal assistance regarding the interpretation of the latest tax updates in Romania and compliance. The support provided by a fiscal lawyer in Romania is crucial to avoiding fines and penalties.
Business tax lawyer in Romania. Obligation to Submit SAF-T (D406 Statement) to the tax authority in Romania
Among the latest tax updates in Romania is the requirement to file the D406 Statement (SAF-T) with ANAF. The SAF-T represents a tool through which a Romanian company electronically transmit accounting data to the tax authority in Romania, 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 Romanian company, assisting with a detailed explanation of legal requirements to avoid potential sanctions or fines.
“The 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,” said Dr. Radu Pavel, Managing Partner at the Romanian law firm Pavel, Mărgărit and Associates.
Romanian law firm Pavel, Mărgărit and Associates encourages you to confidently rely on the services of a company lawyer in Romania or a lawyer for taxes in Romania who can provide valuable legal support in adapting to the new legislative changes by filling out the contact form at https://www.avocatpavel.com/contact-us/.
Don’t navigate these challenges alone. Contact Us today for expert assistance tailored to your needs.
A series of tax updates in Romania came 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 dividend tax in Romania, microenterprise income tax, mandatory use of RO e-Factura, 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 lawyer for taxes in Romania is essential, offering advice to companies regarding legal changes to ensure compliance. Additionally, if you plan to initiate starting up your own business in Romania, we can assist with the necessary documents to set up a company in Romania and submitting the application to the Romanian Trade Registry, fulfilling all required formalities to open a limited company in Romania.
Pavel, Margarit and Associates Law Firm is one of the top law firms in Romania, providing high-quality legal services. The firm’s clients include multinational and domestic companies of great magnitude. In 2024, the law firm’s success stories brought it international recognition from the most prestigious international guides and publications in the field. As a result, Pavel, Margarit and Associates Law Firm ranked 3rd in Romania in the Legal 500’s ranking of business law firms with the most relevant expertise. The law firm is internationally recognized by the IFLR 1000 Financial and Corporate 2024 guide. Additionally, Pavel, Margarit and Associates Law Firm is the only law firm in Romania recommended by the international director of Global Law Experts in London in the Dispute Resolution practice area. All relevant information about Pavel, Margarit and Associates Law Firm can be found on the website www.avocatpavel.com.