Micro-Enterprise Tax in Romania
The 1% regime in depth: who qualifies, the conditions and the in-year exits.
tax compliance
Tax Compliance in Romania: Tax Returns for Your SRL
Your SRL's micro or profit tax, dividend and withholding returns, prepared and filed through SPV by our CECCAR-registered accountants inside the accounting contract.
- Quarterly returns by the 25th (art. 56, 41(1) Fiscal Code)
- 2026: micro tax 1% or profit tax 16% (art. 51(1), 17)
- Filed through SPV under a power of attorney (art. 18 Fiscal Procedure Code)
- Performed by CECCAR-registered accountants (art. 6(a) OG 65/1994)
The returns are filed in Romania; you follow them in English from abroad.
Corporate tax compliance for a foreign-owned SRL
We prepare and file the company's own tax returns for Romanian SRLs owned from abroad: micro-enterprises and profit-tax companies, subsidiaries of foreign groups, holding and consulting SRLs. A foreign company trading through a permanent establishment in Romania pays profit tax too (art. 13(1) Fiscal Code). The returns sit in the same contract as your accounting in Romania.
Computing the taxes, filing the returns and representing the company before ANAF is tax work under art. 6(a) OG 65/1994, reserved to CECCAR members; outsourced accounts are lawful only under a contract with one (art. 10(3) Law 82/1991). Our CECCAR-registered accountants do it inside that contract. For the overview first, read about the Romanian tax system.
What's included
Every return of the corporate set, under either regime, in one accounting contract.
Regime check for the year
We test the micro-enterprise conditions on the figures at 31 December (art. 47(1) Fiscal Code) and file the 31 March notice where one is due (art. 55). You decide the regime.
Quarterly returns and payments
Micro tax, or profit tax for quarters I to III, computed from the books and filed by the 25th after the quarter (art. 56, 41(1)). Corrections go on form 710.
Micro-regime monitoring
Each quarter: cumulative revenue against EUR 100,000, the employee condition with its 30-day replacement window, and any second micro bought in the year (art. 52).
Annual profit tax return, form 101
Profit-tax companies only. The date is fixed against ANAF's calendar each year: the Fiscal Code and ANAF's forms page differ.
Dividends and payments abroad
Dividend tax, and withholding on fees, interest and royalties paid to non-residents: withheld at payment, filed on form 100 by the 25th of the next month (art. 224(5)).
Informative returns 207 and 205
Form 207 for each non-resident beneficiary and form 205 for each resident one, both by the last day of February (art. 231(1), 132(2) Fiscal Code).
Representation before ANAF, inside the contract
The power of attorney, SPV correspondence and replies to ANAF notices on these returns, inside the accounting contract.
Your tax calendar in English
Every filing on this page with its form, period and deadline, sent to you at the start of each year.
Not included: stand-alone tax advice or tax planning, reserved to the register of the Chamber of Tax Consultants (art. 8(6) OG 71/2001). VAT, payroll and SAF-T have their own pages, as does preparing the annual accounts of a Romanian SRL.
How tax compliance works, step by step
Who does what, from the first call to the annual round.
law a term set by law or an official rule
getting started
- 1
Enquiry and engagement check
You send the company data; we check ANAF's inactive register
- 2
Know-your-client and contract
You and the CECCAR member
- 3
Power of attorney and SPV
You sign; we file with ANAF
- 4
Fiscal data check
Our accountant
- law NIF: the same or the next day, art. 83(2)
the year, every year
- 5
Regime decision for the year
You decide; we notify ANAF
- law notice by 31 March, art. 55
- law new company: employee within 90 days, art. 48(3)
- 6
Documents monthly, returns quarterly
You send and pay; we file with ANAF
- law by the 25th after each quarter, art. 56, 41(1)
- 7
Dividends and payments abroad
You pay; we withhold and file with ANAF
- law by the 25th of the next month, art. 224(5)
- 8
The annual round
Our accountant; ANAF
- law last day of February: 207, 205
- law 31 May: statements
form 101: two official dates, checked each year
Enquiry and engagement check
You send the CUI, J number, shareholders, administrator, activity, staff and VAT status; we check ANAF's register of inactive taxpayers.
Know-your-client and contract
Passports and the ownership structure: an accountant is an anti-money-laundering reporting entity (art. 5(1)(e) Law 129/2019). The contract with a CECCAR member names the returns.
Power of attorney and SPV
The company appoints an împuternicit (authorised representative), lodged with ANAF in original or legalised copy (art. 18(2) Fiscal Procedure Code). We file through SPV, ANAF's free online account, with a qualified certificate.
Fiscal data check
Registration changes go on form 010 or 700. A non-resident founder or administrator receives a NIF through the Trade Register, answered the same or the next day (art. 83(2)).
Regime decision for the year
Tested on the facts at 31 December; notice to ANAF by 31 March (art. 55(2), (5)). A new company that opts in hires within 90 days (art. 48(3), since 25 February 2026).
Documents monthly, returns quarterly
You send invoices, bank statements, contracts and payroll data; we file by the 25th after each quarter and you pay from the company's Romanian account (art. 56, 41(1)).
Dividends and payments abroad
The residence certificate arrives before payment; tax is withheld at payment and declared by the 25th of the next month (art. 224(5), 43(2)).
The annual round
Forms 207 and 205 by the last day of February, form 101 for profit-tax payers, and the annual financial statements by 31 May (OMF 2036/2025, Annex 1 pt. 3.1).
Which returns does your SRL owe this year?
The regime check on last year's figures comes first; we reply with this year's filings, forms and deadlines.
Request a tax compliance plan · or start the onboarding form
Documents we need from you
What you hand over, and when it is needed.
- Passport and proof of address of the administrator and each beneficial owner
- Registration certificate, constitutive act, CUI and J number
- The NIF of each foreign founder or administrator
- Signed power of attorney for ANAF, in original or legalised copy
- Group chart: linked companies and the PFA of any shareholder holding more than 25%, every year
- The employee's contract, or the administrator's mandate contract with its pay
- Monthly invoices, bank statements, contracts and payroll data
- Access to the company's Romanian account for tax payments
- The decision and payment date of each dividend
- The non-resident's tax residence certificate, before each payment
Your SRL's tax calendar for 2026
Every corporate filing in one table. A company that files none of these for a calendar half-year can be declared inactive (art. 92(1)(a) Fiscal Procedure Code): see why ANAF declares a Romanian company inactive and what it costs. The figures behind each return: how corporate income tax is computed and paid in Romania.
| Filing | Form | Period | Deadline | Legal basis |
|---|---|---|---|---|
| Micro-enterprise tax return and payment | the quarterly micro tax return | quarter | 25th of the month after the quarter | art. 56(1)-(2) Fiscal Code |
| Profit tax, quarters I to III | form 100 | quarter | 25th of the month after the quarter | art. 41(1) Fiscal Code |
| Annual profit tax return | form 101 (OPANAF 206/2025) | year | two official dates: 25 June of the following year in the Fiscal Code, 25 March on ANAF's forms page; checked against ANAF's calendar each year | art. 42(1) Fiscal Code; ANAF forms page |
| Dividend tax, Romanian company shareholder | form 100 | month of payment | 25th of the following month; approved but unpaid at year end, 25 January | art. 43(2)-(3) Fiscal Code |
| Withholding on payments to non-residents | form 100 | month of payment | 25th of the following month | art. 224(5) Fiscal Code |
| Informative return, non-resident beneficiaries | form 207 (OPANAF 179/2022) | year | last day of February | art. 231(1) Fiscal Code |
| Informative return, resident beneficiaries | form 205 | year | last day of February | art. 132(2) Fiscal Code |
| Notice of applying or leaving the micro regime | notice to ANAF | year | applying: 31 March of that year; leaving: 31 March of the following year | art. 55(2), (5) Fiscal Code |
| Correction of form 100 | form 710 | as needed | filed with the correction | ANAF forms catalogue |
| Annual financial statements | annual statements | year | 31 May of the following year | OMF 2036/2025, Annex 1 pt. 3.1 |
Micro-enterprise tax art. 56 Fiscal Code
the 25th of the month after each quarter
Profit tax, quarters I to III form 100, art. 41(1)
the 25th of the month after quarters I to III
Dividends approved, unpaid at year end form 100, art. 43(3)
25 January
Informative returns forms 207 and 205
the last day of February
Micro regime notices art. 55(2), (5)
31 March
Annual profit tax return form 101: two official dates, checked each year
between 25 March on ANAF's forms page and 25 June in the Fiscal Code
Annual financial statements OMF 2036/2025
31 May
Dividends and payments abroad form 100, art. 224(5)
the 25th of the month after payment
The 2026 rules your returns follow
Micro-enterprise tax or profit tax
The two regimes side by side, as the Fiscal Code sets them in 2026. The table compares; the owners decide.
| Rule | Micro-enterprise tax | Profit tax |
|---|---|---|
| Rate | 1% of revenue, a single rate from 1 January 2026 (art. 51(1)) | 16% of taxable profit (art. 17) |
| Base | revenue from any source, less listed items (art. 53(1)) | taxable profit |
| Who pays it | optional; conditions tested at 31 December of the previous year (art. 48(1), 47(1)) | every other Romanian company, and a foreign company's permanent establishment (art. 13(1)) |
| Revenue ceiling | EUR 100,000, with the revenue of linked enterprises and of the PFA of a shareholder holding more than 25% added; for 2026 tested on revenue at 31 December 2025 (art. 47(1)(c), 47(1^1), 54(3)) | none |
| Employee | at least one; part-time contracts adding to one full post, or an administrator's mandate contract paid at least the minimum gross wage (art. 47(1)(g), 51(4)) | no condition |
| Returns | quarterly, by the 25th after the quarter (art. 56) | quarters I to III by the 25th (art. 41(1)), plus form 101 |
| Leaving or changing during the year | profit tax from the quarter revenue passes EUR 100,000 cumulatively (art. 52(1), (5)) or the statements condition fails (art. 52(2)); from the next quarter if the only employee is not replaced within 30 days (art. 52(3)); when a shareholder takes over 25% of a second micro in the year, the shareholders choose which company leaves (art. 52(7)); no option for profit tax mid-year (art. 48(2^1)) | the micro option works from the next fiscal year only (art. 48(2)) |
| EU parent exemption on dividends paid out | not available: the payer must pay profit tax (art. 229) | available on its conditions (art. 229) |
Dividends and payments to non-residents
Tax is withheld at payment and declared and paid by the 25th of the following month (art. 224(5)). The 16% on dividends to Romanian companies and to non-residents applies to distributions from 1 January 2026 (Law 141/2025 art. VII(1)(a), (h)). In depth: the dividend tax in Romania and the withholding tax guide.
| Payment | Recipient | 2026 rate | Condition or document |
|---|---|---|---|
| Dividend | Romanian company | 16% (art. 43(2)) | exempt when the recipient has held at least 10% for one full year and both companies pay profit tax (art. 43(4)) |
| Dividend | resident individual | 16%, final (art. 97(7)) | dividends distributed from 1 January 2026; 2025 interim dividends keep 10% |
| Dividend | non-resident | 16% (art. 224(4)(b)) | capped by the treaty with a tax residence certificate at payment (art. 230) |
| Dividend | EU or EEA parent company | exempt (art. 229) | 10% held for an uninterrupted year; the Romanian payer pays profit tax |
| Interest, royalties, management and consultancy fees, services | individual resident in the EU or a treaty state | 10% (art. 224(4)(c^1)) | capped by the treaty with a tax residence certificate (art. 230) |
| Same payments | a company, or an individual outside the EU and the treaty network | 16% (art. 224(4)(d)) | 50% on artificial payments to states with no exchange-of-information instrument (art. 224(4)(c)) |
Treaty rates country by country: Romania's double taxation agreements. Group structures and the dividends between them: the holding companies guide.
Problems we solve
What foreign owners bring to us, and how each is handled.
Losing the 1% regime mid-year
Revenue above EUR 100,000 cumulatively means profit tax from that quarter (art. 52(1), (5)). We check that figure, the 30-day employee window and the statements condition every quarter.
Form 101: March or June?
Art. 42(1) of the Fiscal Code says 25 June; ANAF's forms page says 25 March. Before each filing we check ANAF's calendar for that year.
Late returns and inactivity
A late return costs 500 to 1,000 lei for a company outside the medium and large categories (art. 336(2)(d) Fiscal Procedure Code); late payment adds 0.02% a day. A half-year with no return opens inactivity (art. 92(1)(a)).
Filing from abroad without Romanian
One power of attorney, lodged with ANAF in original or legalised copy (art. 18(2)); after that we file through SPV, where ANAF's decisions arrive.
2026 figures stated wrongly elsewhere
Dividend tax is 16% on distributions from 1 January 2026, the micro ceiling is EUR 100,000, and the 1% cap on intra-group service costs was repealed by OG 6/2026 (art. I pt. 1).
Buying an existing SRL? We check it against ANAF's register of inactive taxpayers before the first return: read what a buyer inherits with a Romanian shelf company and how the ANAF notice works. Selling one: how a sale of SRL shares is taxed in Romania.
Missed a filing, or unsure one was filed?
Send us the CUI; we list the returns still open and the fines and interest the Code attaches to them.
Request a tax compliance plan · or start the onboarding form
Why work with us
The returns are prepared and filed by CECCAR-registered accountants: tax work under art. 6(a) OG 65/1994, sold only inside the accounting contract.
From our practice
Before each form 101 we check ANAF's calendar for the year, because the Fiscal Code and ANAF's forms page give different dates. Before the first dividend of the year we collect the non-resident shareholder's residence certificate, in original or legalised copy with an authorised Romanian translation (art. 230(2)).
Mihai Dumitrescu
VAT and tax compliance lead, Bucharest. Tracks each client's micro or profit tax and withholding calendar inside the accounting contract, in Romanian, English and German.
Frequently asked questions about tax returns in Romania
Who is allowed to prepare and file my Romanian company's tax returns?
Computing taxes, preparing and filing returns and representing a client before ANAF inside an accounting contract is tax work under art. 6(a) OG 65/1994, reserved to experts contabili and contabili autorizați on CECCAR's Tabloul (art. 21(1)). Unauthorised practice is a criminal offence (art. 43(1)). Our returns are prepared and filed by CECCAR-registered accountants.
Can you file for my company while I live abroad and do not speak Romanian?
Yes. The company appoints an authorised representative (împuternicit), and the power of attorney is lodged with ANAF in original or legalised copy (art. 18 Fiscal Procedure Code). We then file through SPV, ANAF's free online account, with a qualified certificate (art. 80), and ANAF's decisions on the returns arrive there.
Who is responsible if a return is filed late or wrong?
Under art. 10(4) of Accounting Law 82/1991, the liability for keeping the accounts passes to the CECCAR member, under the law and the contract. The company remains the taxpayer for its own returns and owes any late-payment interest and penalties. ANAF may assess for 5 years, counted from 1 July of the following year (art. 110 Fiscal Procedure Code).
Can you also advise me on how to structure the company or reduce its tax?
No. Stand-alone tax advice and tax planning are reserved to consultants on the register of the Chamber of Tax Consultants (art. 8(6) OG 71/2001), and we do not sell them. We compute, prepare and file your company's returns inside the accounting contract. Our guide on choosing an adviser explains where that question goes.
Which tax returns does a Romanian SRL file, and when?
Micro-enterprise tax, or profit tax for quarters I to III, by the 25th of the month after each quarter; dividend tax and withholding by the 25th of the month after payment; forms 207 and 205 by the last day of February; and, for a profit-tax company, the annual form 101, for which two official dates exist.
Is my company a micro-enterprise or a profit-tax payer in 2026?
The conditions are tested on the figures at 31 December 2025: revenue up to EUR 100,000 with linked enterprises added, at least one employee, being the only micro-enterprise its shareholders designate, and annual statements filed on time, for 2026 by 31 March 2026 (art. 47(1), 48(2) Fiscal Code). A company that fails one pays profit tax.
What happens if revenue passes EUR 100,000 during the year?
The company pays profit tax from the quarter in which its revenue passed EUR 100,000, and the limit is tested on revenue counted cumulatively from the start of the year (art. 52(1) and (5) Fiscal Code). We check the cumulative figure every quarter, so the change is filed in the quarter it happens.
Does consultancy revenue stop my company using the 1% regime?
No. The condition that limited consultancy and management revenue, letter (f) of art. 47(1) Fiscal Code, was repealed by OUG 156/2024, so no consultancy-revenue test applies in 2026. The EUR 100,000 ceiling, the employee condition and the other micro-enterprise conditions still apply, and they are tested on 31 December of the previous year.
Does my other company, or my PFA, count towards the ceiling?
Yes. The EUR 100,000 ceiling is tested on the company's revenue plus the revenue of the enterprises linked to it (art. 47(1^1) Fiscal Code), and the revenue of a PFA run by a shareholder who holds more than 25% is added as well (art. 47(1^1)(d)). That is why we ask for your group chart at the start of each year.
Can the director's mandate contract count as the one employee?
Yes. An administrator under a mandate or management contract counts if the pay is at least the national minimum gross wage (art. 51(4)(b) Fiscal Code). Part-time contracts also count when their fractions add up to one full post (art. 51(4)(a)). We check the contract against the wage in force when the condition is tested.
What is withheld when the SRL pays me a dividend as a non-resident, and what must I provide?
16% on dividends distributed from 1 January 2026 (art. 224(4)(b) Fiscal Code), withheld at payment and paid by the 25th of the next month. A lower treaty rate applies if you give the company your tax residence certificate at the moment of payment, in original or legalised copy with an authorised Romanian translation (art. 230). Form 207 reports the payment.
My parent company is in the EU: is the dividend exempt?
It can be. The exemption needs a holding of at least 10% kept for an uninterrupted year ending on the payment date, a parent in the EU or the EEA, and a Romanian payer that pays profit tax (art. 229 Fiscal Code). A company on the micro-enterprise regime cannot give the exemption, and an anti-abuse rule applies.
Is the annual profit tax return due on 25 March or on 25 June?
The two official texts disagree. Art. 42(1) of the Fiscal Code says 25 June of the following year; ANAF's forms page says form 101 is filed by 25 March. Until the question is settled, we check ANAF's calendar for the year before each filing. A micro-enterprise files no form 101 at all.
What does a late return or a late payment cost?
A late return is fined 500 to 1,000 lei for a company outside the medium and large categories, 1,000 to 5,000 lei for medium and large taxpayers (art. 336(2)(d) Fiscal Procedure Code). Late payment adds 0.02% interest and 0.01% penalty a day; undeclared amounts ANAF assesses carry 0.08% a day, cut by 75% if paid in time.
What happens if the company files nothing for six months?
Filing no return for a calendar half-year is a ground to declare the company inactive, not before the 15-day period (art. 92 Fiscal Procedure Code). An inactive company still owes its taxes but loses the deduction of expenses and VAT and its VAT code, and it is dissolved if not reactivated within a year.
Ready to hand over next quarter's returns?
Tell us the company, its regime and its shareholders; we reply with the plan for the next 25th and the year's calendar.
Request a tax compliance plan · or start the onboarding form