Changes in Romanian fiscal legislation per 1 January 2024 in effect
Submitted by frjacobs on Fri, 01/05/2024 - 11:56As of fiscal novelties of interest, I should mention:
A shareholder/associate can hold more than 25% of the value of the shares/shares in only one micro-enterprise. Until now, the limit was holding more than 25% of shares/shares in 3 micro-enterprises. If an entrepreneur has, in 2024, more than 25% shares/shares in several micro-enterprises, he must decide by March 31 which of the companies to apply the tax system specific to micro-enterprises.