Taxation of micro-enterprises
Companies with exclusively innovation, research and development activities will be exempt from corporation tax during the first 10 years of activity.
Increases the ceiling from which tax can be applied on the income of micro-enterprises from 100,000 euros to 500,000 euros. Micro-enterprises will pay 3% tax if they do not have employees and 1% if they have at least one employee.
Gross minimum wage per economy
With the first day of February the gross minimum wage is increased by 200 lei. Thus it registers an increase from 1,250 lei/month ka 1,450 lei/month.
The ceiling representing the value of 5 times the average gross earnings of the monthly basis for calculating social insurance contributions is eliminated. Thus salaries or income assimilated to wages will have calculated the amount owed to CAS and CASS at all income.
Repeal of Form 088
This process of removing Form 088 represents an important simplification of the VAT registration procedure, following further monitoring of taxpayers.
Elimination of more than 100 taxes
Of these the most important ones that we would choose to mention are: the registration fee for authorized natural persons, individual enterprises, family enterprises; the registration of mentions; the fee for the application of the apostille on the official administrative act, at the request of legal persons and in the case of representation of the holder of the act by a lawyer. The text of the law that eliminates all 102 taxes can be found here.
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