Relaxare fiscală pentru societățile de consultanță și management: din 2025, ele pot reveni la impozitarea ca microîntreprinderi
Tax relaxation for consulting and management companies: starting in 2025, they can return to microenterprise taxation
Author(s): Filip Justin CucuSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law, Administrative Law
Published by: Editura Solomon
Keywords: consulting; management; microenterprise tax regime; revenue restriction; taxation policy;
Summary/Abstract: The year 2025 has brought a significant change for consulting and management companies in Romania: the removal of the revenue restriction for applying the microenterprise tax regime. After two years of exclusion due to the 20% threshold on income from consulting and management activities, starting January 1, 2025, these companies can return to the microenterprise regime, provided they simultaneously meet the other conditions required for this taxation system.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 1
- Page Range: 11-12
- Page Count: 2
- Language: Romanian
- Content File-PDF
