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Legislative Changes Effective from January 1, 2025

Writer's picture: Maria PiroiMaria Piroi

Updated: Jan 20

Starting January 1, 2025, the minimum gross national salary in Romania will be 4,050 lei per month for a standard working schedule. Dividend taxes are increasing from 8% to 10%, and the revenue threshold for microenterprises is reduced to 250,000 EUR, with tax benefits for sectors like IT and construction being eliminated. A 1% construction tax will apply to assets valued as of December 31, 2024, payable in two installments. E-Invoicing becomes mandatory for businesses, while E-Transport and E-VAT compliance deadlines are extended. Additionally, monthly trial balances will be required, and financial statements must be filed electronically starting in 2025.


Legislative Changes Effective from January 1, 2025

 

DECISION No. 1,506 of November 27, 2024 for establishing the minimum gross basic salary per country guaranteed in payment


Starting with January 1, 2025, the minimum gross basic salary per country guaranteed in payment is established, in money, without including bonuses and other additions, at the amount of 4,050 lei per month, for a normal work schedule on average of 165,334 hours per month, representing 24,496 lei/hour.

 

Emergency Ordinance No. 156/2024 regarding some fiscal- budgetary measures in FIELD EXPENDITURE publicly for BACKGROUND the general consolidated budget for 2025 , for modification and completion SOME normative acts , as well as for Postponement SOME deadlines

 

On December 31, 2024, Emergency Ordinance No. 156/2024 was published in the Official Gazette No. 1334 regarding some fiscal-budgetary measures in the field of public expenditures to substantiate the general consolidated budget for 2025, to amend and supplement some normative acts, as well as to extend some deadlines.


In summary, this ordinance brought the following changes:

  • increasing the tax rate on dividend income from 8% to 10%,

  • reducing the income ceiling for a Romanian legal entity, from EUR 500,000 to EUR 250,000, for the tax on microenterprise income,

  • eliminating tax incentives granted to individuals who earn income from salaries and income assimilated to salaries, as a result of carrying out the activity of creating computer programs or in the construction, agricultural and food industry sectors and reintroducing the construction tax.


1.         Dividend tax

The tax rate on dividend income was increased from 8% to 10% and applies to dividends distributed starting from 01.01.2025.

Some transitional rules were also established, namely:

  • for the undistributed profit related to financial years prior to the financial year 2024, the rate of 8% is applied.

Example:

A) Company A has profit made in the period 2022-2023 and not distributed in the amount of 500,000 lei. Company A convenes an extraordinary GMS and can distribute the not distributed profit in the amount of 500,000 lei as dividends to the associations/shareholders, the applicable dividend tax rate is 8%

B) Company A recorded a net profit of 100,000 lei on September 30, 2024.

Company A can convene an extraordinary General Meeting and distribute the net profit as dividends to the associations/shareholders, the applicable dividend tax rate is 8%.

C) During October - December, the associate of Company A withdraws dividends in the amount of 50,000 lei and pays dividend tax at a rate of 8% on the withdrawal date.

The company must regularize the dividend tax rate, it has a dividend tax rate of 10%, so it must also pay the 2% difference in the rate. If the associates have collected all the dividends for 2024, they must return the dividends collected in excess and pay the difference in the dividend tax rate by January 25, 2025.

For the dividends of the 2024 financial year, the Company must submit interim financial statements according to Law 163/2018 applicable starting with July 15, 2018.

For the fourth quarter of 2024, the dividend tax rate of 8% cannot be applied, the fourth quarter ends on December 31, 2024 and as a general rule regarding deadlines, in accordance with the provisions of art. 182 paragraph 1 of the Code of Civil Procedure, the deadline that is calculated in days, weeks , months or years expires at 24:00 of the last day.

The dividend tax for dividends distributed after January 1, 2025 to non-residents increased from the rate of 8% to 10%.

 

2.         Microenterprise income tax

Starting with 01.01.2025, the Romanian legal entity that on 31.12.2024 achieved revenues that did not exceed the equivalent in lei of 250,000 euros, respectively 100,000 euros starting with January 1, 2026, has the quality of microenterprise . The exchange rate for determining the equivalent in euros is the one valid at the close of the financial year in which the revenues were recorded.

For the fiscal year 2025/2026, the income limit, representing the equivalent in lei of 250,000 euros, respectively the equivalent in lei of 100,000 euros starting with January 1, 2026, is verified based on the income earned by the Romanian legal entity on December 31, 2024, respectively on December 31, 2025. The condition of earning income from consultancy and management in a proportion of maximum 20% of total income, used for classification in the micro-enterprise category, has been eliminated. Thus, from 2025, companies that earn income from consultancy and/or management may also have the quality of micro-enterprise , if they meet the other qualification criteria.

microenterprise tax rate  starting with January 1, 2025, consideration is also given, as appropriate, to activities , main or secondary, corresponding to CAEN codes 6210 - Custom software development activities (customer-oriented software), 6290 - Other information technology service activities , 5611 - Restaurants, 5612 - Mobile food service activities , 5622 - Other food service activities 


3.         Income tax and mandatory social contributions

According to art. LXVI of GEO no. 156, starting with January 1, 2025, in the case of employees who carry out activity under an individual employment contract, employed full-time, at the place where the basic position is located, no income tax is due and the amount of 300 lei/month is not included in the monthly calculation basis of mandatory social contributions, representing income from salaries and similar to salaries, if the following conditions are cumulatively met:

a) the level of the monthly gross basic salary established according to the individual employment contract, without including bonuses and other additions, is equal to the level of the minimum gross salary guaranteed in the country in payment established by Government decision, in force in the month to which the income relates;

b) the gross income earned from salaries and similar to salaries , as defined in art. 76 para. (1)-(3) of Law no. 227/2015, with subsequent amendments and completions, without including the equivalent value of meal vouchers, vacation vouchers, respectively food allowance, as the case may be, granted according to the law, based on the same individual employment contract, for the same month, does not exceed the level of 4,300 lei inclusive . The condition provided for in paragraph (1) letter a) is not considered to be met if, in the period between the date of entry into force of this emergency ordinance and December 31, 2025, the level of the monthly gross basic salary established according to the individual employment contract is reduced, without including bonuses and other additions.

- the level of the monthly gross basic salary established according to the individual employment contract, without including bonuses and other additions, is equal to the level of the minimum gross salary in the country guaranteed in payment , namely 4,050 lei , and cannot be lower or higher than 4,050 lei.

- the gross income from salaries and assimilated to salaries , based on the same individual employment contract, without taking into account the value of meal vouchers, vacation vouchers and food allowance for the same month, does not exceed the level of 4,300 lei inclusive.

- starting with 01.01.2025, tax facilities have been eliminated for employees who have an employment contract and carry out activity in the IT sector, or the construction sector or agriculture and food industry. These employees owe starting with 01.01.2025 CAS at a rate of 25%, CASS 10% and income tax at a rate of 10%. Therefore, the net salary will be reduced as a result of the elimination of tax facilities.

- starting with January 1, 2025, for the construction sector , the minimum gross basic salary per country guaranteed in payment is established in money, without including allowances , bonuses and other additions, at the amount of 4,582 lei per month, for a normal work schedule on average of 165,334 hours per month, representing an average of 27,714 lei/hour.

- starting with January 1, 2025, for the agricultural sector and the food industry, the minimum gross basic salary per country guaranteed in payment will be 4,050 lei per month, not including allowances, bonuses and other additions, for a normal working schedule of an average of 165,334 hours per month, representing an average of 24,496 lei/hour.

- The social security contribution due by individuals who obtain income from salaries or similar to salaries, based on a full-time or part - time individual employment contract , cannot be lower than the level of social security contribution calculated by applying the 25% rate to the minimum gross basic salary per country in force in the month for which the social security contribution is due , corresponding to the number of working days in the month in which the contract was active.


4. Construction tax

construction tax is calculated by applying a rate of 1% to the value of the existing constructions in the company's assets on December 31, 2024, from which the value of the buildings for which the building tax is due is deducted. The value of buildings in industrial and scientific parks is also subject to these provisions. and technological facilities which, according to the law, do not benefit from the exemption from paying the building tax. In the case of For constructions of the public/private domain of the state or administrative-territorial units, the tax is owed by taxpayers who have them under administration/concession/ free use /rental.

In the event that, during the current year, respectively 2025, there are operations to increase or decrease the value of the constructions , the construction tax calculated according to the above shall not be recalculated. These changes shall be taken into account for determining the construction tax due for the following year.

The tax is paid in two equal installments, by June 30 inclusive and October 31 inclusive.

 

Emergency Ordinance no. 138/2024, published in the Official Gazette no. 1222 of 5 December 2024, introduces significant changes in the fiscal and accounting field. It regulates aspects related to the E-Invoice, E-Transport and E-VAT systems, amendments to the Fiscal Code and the Accounting Law.


I. RO e-Invoice System In invoices issued under public/sectoral procurement contracts, works concession and service concession contracts, as well as, where applicable, public procurement contracts in the fields of defence and security, the corresponding CPV codes from the reference nomenclature in the field of public procurement, adopted by Regulation (EC) no. 2.195/2002 of the European Parliament and of the Council of 5 November 2002 on the Common Procurement Vocabulary, shall be entered, on a mandatory basis.  In the B2B commercial relationship, between taxable persons established in Romania, only invoices issued for the supply of goods and services that have the place of delivery/performance in Romania will be transmitted via e-invoice. Simplified invoices will be transmitted via the e-invoice system.

Fiscal receipts issued in accordance with the provisions of Government Emergency Ordinance No. 28/1999 regarding the obligation of economic operators to use electronic fiscal cash registers, which meet the conditions of a simplified invoice, are not transmitted via e-invoice.  In the B2C relationship: Deliveries of goods/Provisions of services made to a natural person starting with 01.01.2025 will be transmitted in the e-invoice system.

If the beneficiary, a natural person, is not identified by any fiscal identification code, the invoices are issued using a code consisting of 13 zero digits instead of the beneficiary's fiscal identification code. Starting with 01.01.2025, the provisions regarding the transmission of invoices issued for holiday vouchers to their holders by affiliated units in the system are repealed.


II. RO e-Transport System The contravention sanctions for non-compliance with obligations by companies that have the status of authorized economic operator according to the provisions of art. 38 of Regulation (EU) no. 952/2013 are postponed until March 31, 2025


III. e-VAT System The obligation of taxable persons to respond to the Compliance Notifications sent by ANAF is postponed until July 1, 2025, in case significant differences are identified between the values pre-filled through the pre-filled RO e-VAT return and the values filled in by the taxable person registered for VAT purposes through the VAT return.

The previous deadline was 01.01.2025. ANAF will not take into account the RO e-TVA compliance notification when establishing fiscal risk indicators, until July 1, 2025 (previous deadline 01.01.2025) 


IV. Fiscal Code

1. Profit tax Credit institutions, companies in the oil sector during the period of application of specific taxation systems are exempt from the minimum turnover tax.

2. Income tax In the case of rental contracts, income payers, legal persons or other entities that are required to keep accounting records, are also required to calculate, withhold, declare and pay the tax corresponding to the amounts paid, as well as to issue, at the request of the owner, usufructuary or other legal holder, income beneficiary, a document certifying the amount of income tax withheld and paid. 


V. Accounting Law To verify the correct accounting recording of operations carried out , starting with 01.01.2025 the trial balance will be drawn up on a monthly basis. Public institutions draw up quarterly and annual financial statements, according to the norms developed by the Ministry of Finance and are kept for 10 years. Deadline for submitting the annual financial statements:

  • commercial companies, national companies/companies, autonomous governments, national research and development institutes, subunits without legal personality in Romania that belong to legal entities headquartered abroad, except for subunits opened in Romania by companies resident in states belonging to the European Economic Area, until May 31 of the financial year following the reporting one;

  • other legal persons, until April 30 of the financial year following the reporting one.

If the dates provided above are non-working days, the last reporting day is the first working day following them. Starting with the financial year 2025, the annual financial statements/accounting reports shall be submitted only in electronic format according to the specifications published on the ANAF portal.

 

Law no. 317/2024 amending and supplementing Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use electronic fiscal cash registers, as well as amending art. 319 of Law no. 227/2015 on the Fiscal Code

 

In the Official Gazette, Part I no. 1308 of December 23, 2024, Law 317/2024 was published, which provides:

  • for receipts made using credit/debit cards, users are not required to print/hand over fiscal receipts with electronic fiscal cash registers to customers . At the request of customers , users can print and hand over the fiscal receipt to them. The lack of a printed fiscal receipt does not affect the rights of consumers provided for by Government Ordinance no. 21/1992 on consumer protection, republished, with subsequent amendments and supplements, the bank account statement taking the place of the fiscal receipt as proof of the purchase.






 

Legislatie decembrie 2024 aplicabila cu 01.01.2025


Începând cu 1 ianuarie 2025, salariul minim brut pe tara va fi de 4.050 lei pe luna pentru un program normal de lucru. Impozitul pe dividende creste de la 8% la 10%, iar plafonul de venit pentru microîntreprinderi scade la 250.000 EUR, fiind eliminate facilitatile fiscale pentru sectoare precum IT si constructii. Un impozit de 1% pe constructii se va aplica activelor evaluate la 31 decembrie 2024, platibil în doua rate. Facturarea electronica devine obligatorie pentru companii, iar termenele pentru E-Transport si conformarea E-TVA sunt extinse. În plus, balantele lunare devin obligatorii, iar situatiile financiare vor fi depuse exclusiv electronic din 2025.

 

 

HOTARARE nr. 1.506 din 27 noiembrie 2024 pentru stabilirea salariului de baza minim brut pe tara garantat in plata


Incepand cu data de 1 ianuarie 2025,  salariul de baza minim brut pe tara garantat in plata se stabileste in bani, fara a include sporuri si alte adaosuri, la suma de 4.050 lei lunar, pentru un program normal de lucru in medie de 165,334 ore pe luna, reprezentand 24,496 lei/ora.

 

Ordonanta de urgenta nr. 156/2024 privind unele masuri fiscal-bugetare in domeniul cheltuielilor publice pentru fundamentarea bugetului general consolidat pe anul 2025, pentru modificarea si completarea unor acte normative, precum si pentru prorogarea unor termene

 

In data de 31 decembrie 2024 a fost publicata in  Monitorul Oficial nr. 1334 Ordonanta de urgenta nr. 156/2024 privind unele masuri fiscal-bugetare in domeniul cheltuielilor publice pentru fundamentarea bugetului general consolidat pe anul 2025, pentru modificarea si completarea unor acte normative, precum si pentru prorogarea unor termene.

In sinteza aceasta ordonanta a adus urmatoarele modificari:

  • majorarea cotei de impozitare a veniturilor din dividende de la 8% la 10%,

  • reducerea plafonului de venituri realizate de catre o persoana juridica romana, de la 500.000 EUR la 250.000 EUR, pentru impozitul pe veniturile microintreprinderilor,

  • eliminarea facilitatile fiscale acordate persoanelor fizice care realizeaza venituri din salarii si asimilate salariilor, ca urmare a desfasurarii activitatii de creare programe pentru calculator sau din  sectoarele constructii, agricol si industria alimentara si reintroducerea impozitului pe constructii.

 

1.         Impozitul pe dividende

Cota de impozitare a veniturilor din dividende a fost majorata de la 8% la 10% si se aplica dividendetelor repartizate incepand cu data de 01.01.2025

Au fost stabilite si cateva reguli tranazitorii si anume:

  • pentru profitul nerepartizat aferent exercitiilor financiare anterioare anului financiar 2024 se aplica cota de 8%.

Exemplu.

A) Societatea A are profit realizat  in perioada 2022-2023 si nerepartizat in suma de 500.000 lei. Societatea A convoaca AGA extraordinara si poate repartiza profitul nerepartizat in suma de 500.000 lei drept dividende ascociatiilor/actionariilor, cota de impozit pe dividende aplicabila este in procent de 8%

B) Societatea A a inregistrat la data de 30 septembrie 2024 un profit net in suma de 100.000 lei.

Societatea A poate convoca AGA extraordinara si repartizeaza  profitul net drept dividende ascociatiilor/actionariilor, cota de impozit pe dividende aplicabila este in procent de 8%

C) In perioada octombrie – decembrie  asociatul Societatii A ridica dividende in suma de 50.000 lei si plateste la data ridicari impozit pe dividende in cota de 8%.

Societatea trebuie sa regularizeze cota de impozit pe dividende, dotareaza cota de impozit dividende de  10%, deci trebuie sa mai plateasca diferenta de cota de 2%. In cazul in care asociatii au ridicat toate dividendele anului 2024 trebuie sa restitutie dividendele ridicate in plus si sa plateasca diferenta de cota de impozit dividende pana la data de 25 ianuarie 2025.

Pentru dividendele exercitiuli financiar 2024 Societatea trebuie sa depuna situatii financiare interimare conform lege 163/2018 aplicabila incepand cu data de 15 iulie 2018.

Pentru trimestrul IV 2024 nu se poate aplica cota de impozit dividende de 8%, trimestrul 4 se incheie la 31 decembrie 2024 si ca regula generala cu privire la termene, in conformitate cu dispozitiile art. 182 alin. 1 din Codul de procedura civila termenul care se socoteste pe zile, saptamani, luni sau ani se implineste la ora 24,00 a ultimei zile.

Impozitul pe dividende pentru dividendele distribuite dupa 1 ianuarie 2025 persoanelor nerezidente s-a majorat de la cota de 8% la 10%.

 

2.         Impozitul pe venitul microintreprinderilor

Incepand cu data de 01.01.2025 are calitatea de microintrepindere persoana juridica romana care la data de 31 .12.2024 a a realizat venituri care nu au depasit echivalentul in lei a 250.000 euro, respectiv 100.000 euro incepand cu 1 ianuarie 2026. Cursul de schimb pentru determinarea echivalentului in euro este cel valabil la inchiderea exercitiului financiar in care s-au inregistrat veniturile.

Pentru anul fiscal 2025/2026, limita veniturilor realizate, reprezentand echivalentul in lei a 250.000 euro, respectiv echivalentul in lei a 100.000 euro incepand cu 1 ianuarie 2026, se verifica pe baza veniturilor realizate de catre persoana juridica romana la data de 31 decembrie 2024, respectiv la data de 31 decembrie 2025.A fost eliminata conditia de realizare a veniturilor din consultanta si management in proportie de maxim 20% din veniturile totale, folosita pentru incadrarea in categoria microintreprinderilor. Astfel, din 2025, pot avea calitatea de microintreprindere si companiile care realizeaza venituri din consultanta si/sau management, daca indeplinesc celelalte criterii de calificare. 

Referitor la cota de 3% impozit microintreprindere  incepand cu 1 ianuarie 2025, se au in vedere, dupa caz, si activitatile, principale sau secundare, corespunzatoare codurilor CAEN 6210 - Activitati de realizare a softului la comanda (software orientat client), 6290 - Alte activitati de servicii privind tehnologia informatiei, 5611 - Restaurante, 5612 - Activitati ale unitatilor mobile de alimentatie, 5622 - Alte servicii de alimentatie 


3.         Impozitul pe venit si contributii sociale obligatorii

Potrivit art. LXVI din OUG nr. 156 incepand cu data de 1 ianuarie 2025, in cazul salariatilor care desfasoara activitate in baza contractului individual de munca, incadrati cu norma intreaga, la locul unde se afla functia de baza, nu se datoreaza impozit pe venit si nu se cuprinde in baza lunara de calcul al contributiilor sociale obligatorii suma de 300 lei/luna, reprezentand venituri din salarii si asimilate salariilor, daca sunt indeplinite cumulativ urmatoarele conditii:

a) nivelul salariului de baza brut lunar stabilit potrivit contractului individual de munca, fara a include sporuri si alte adaosuri, este egal cu nivelul salariului minim brut pe tara garantat in plata stabilit prin hotarare a Guvernului, in vigoare in luna careia ii sunt aferente veniturile;

b) venitul brut realizat din salarii si asimilate salariilor, astfel cum este definit la art. 76 alin. (1)-(3) din Legea nr. 227/2015, cu modificarile si completarile ulterioare, fara a include contravaloarea tichetelor de masa, voucherelor de vacanta, respectiv indemnizatia de hrana, dupa caz, acordate potrivit legii, in baza aceluiasi contract individual de munca, pentru aceeasi luna, nu depaseste nivelul de 4.300 lei inclusiv.Conditia prevazuta la alin. (1) lit. a) nu se considera a fi indeplinita daca, in perioada cuprinsa intre data intrarii in vigoare a prezentei ordonante de urgenta si 31 decembrie 2025, este diminuat nivelul salariului de baza brut lunar stabilit potrivit contractului individual de munca, fara a include sporuri si alte adaosuri.

nivelul salariului de baza brut lunar stabilit potrivit contractului individual de munca, fara a include sporuri si alte adaosuri, este egal cu nivelul salariului minim brut pe tara garantat in plata, respectiv 4.050 lei, nu poate fi mai mic sau mai mare de 4.050 lei.- venitul brut realizat din salarii si asimilate salariilor, in baza aceluiasi contract individual de munca, fara a lua in considerare contravaloarea tichetelor de masa, voucherelor de vacanta si indemnizatiei de hrana pentru aceeasi luna, nu depaseste nivelul de 4.300 lei inclusiv.- incepand cu data de 01.01.2025 au fost eliminate facilitatile fiscale pentru salariatii care au contract de munca si desfasoara activitate in sectorul IT, sau sectorul constructii sau agricultura si industrie alimentara. Acesti salariatii datoreaza incepand cu data de 01.01.2025 CAS in cota de 25%, CASS 10% si impozit pe venit in cota de 10%. Deci, salariul net va fi diminuat urmare a eliminari facilitatilor fiscale.

- incepand cu data de 1 ianuarie 2025, pentru sectorul constructii, salariul de baza minim brut pe tara garantat in plata se stabileste in bani, fara a include indemnizatiile, sporurile si alte adaosuri, la suma de 4.582 lei lunar, pentru un program normal de lucru in medie de 165,334 ore pe luna, reprezentand in medie 27,714 lei/ora.

- incepand cu data de 1 ianuarie 2025, pentru sectorul agricol si industria alimentara, salariul de baza minim brut pe tara garantat in plata va fi de 4.050 lei lunar, fara a include indemnizatiile, sporurile si alte adaosuri, pentru un program normal de lucru in medie de 165,334 ore pe luna, reprezentand in medie 24,496 lei/ora.

- Contributia de asigurari sociale datorata de catre persoanele fizice care obtin venituri din salarii sau asimilate salariilor, in baza unui contract individual de munca cu norma intreaga sau cu timp partial, nu poate fi mai mica decat nivelul contributiei de asigurari sociale calculate prin aplicarea cotei de 25% asupra salariului de baza minim brut pe tara in vigoare in luna pentru care se datoreaza contributia de asigurari sociale, corespunzator numarului zilelor lucratoare din luna in care contractul a fost activ.


4. Impozitul pe constructii

Impozitul pe constructii se calculeaza prin aplicarea unei cote de 1% asupra valorii constructiilor existente in patrimoniul firmelor la data de 31 decembrie a anului 2024, din care se scade valoarea cladirilor pentru care se datoreaza impozit pe cladiri.  Intra sub incidenta acestor prevederi si valoarea cladirilor din parcurile industriale, stiintifice si tehnologice care, potrivit legii, nu beneficiaza de scutirea de la plata impozitului pe cladiri. In situatia constructiilor de natura domeniului public/privat al statului sau al unitatilor administrativ-teritoriale, impozitul este datorat de contribuabilii care le au in administrare/concesiune/folosinta cu titlu gratuit/inchiriere.

In situatia in care, in cursul anului curent, respectiv 2025 se inregistreaza operatiuni de majorare sau diminuare a valorii constructiilor impozitul pe constructii calculat conform celor prezentate mai sus  nu se recalculeaza. Aceste modificari sunt luate in considerare pentru determinarea impozitului pe constructii datorat pentru anul urmator.

Impozitul se plateste in doua rate egale, pana la datele de 30 iunie inclusiv si 31 octombrie inclusiv.

 

Ordonanta de urgenta nr. 138/2024, publicata in Monitorul Oficial nr. 1222 din 5 decembrie 2024, introduce schimbari semnificative in domeniul fiscal si contabil. Aceasta reglementeaza aspecte legate de sistemele E-Factura, E-Transport si E-TVA,  modificari ale Codului Fiscal si Legea Contabilitatii.


I. Sistemul RO e-Factura

In facturile emise in baza unor contracte de achizitii publice/sectoriale, de concesiune de lucrari si de concesiune de servicii, precum si, dupa caz, contracte de achizitii publice in domeniile apararii si securitatii, se inscriu, in mod obligatoriu, codurile CPV corespunzatoare din nomenclatorul de referinta in domeniul achizitiilor publice, adoptat prin Regulamentul (CE) nr. 2.195/2002 al Parlamentului European si al Consiliului din 5 noiembrie 2002 privind Vocabularul comun privind achizitiile publice  In relatia comerciala B2B, intre persoane impozabile stabilite in Romania, se vor transmite prin e-factura numai facturile emise pentru livrarile de bunuri si prestarile de servicii care au locul livrarii/prestarii in Romania. Facturile simplificate se vor transmite prin sistemul e-factura.

 Nu se transmit prin e-factura  bonurile fiscale emise in conformitate cu prevederile Ordonantei de urgenta a Guvernului nr. 28/1999 privind obligatia operatorilor economici de a utiliza aparate de marcat electronice fiscale, care indeplinesc conditiile unei facturi simplificate  In relatia B2C: Livrarile de bunuri/Prestarile de servicii efectuate catre o persoana fizica incepand cu data de 01.01.2025 se vor transmite in sistemul e-factura.

Daca beneficiarul, persoana fizica, nu se identifica prin niciun cod de identificare fiscala, facturile se emit utilizand un cod format din 13 cifre de zero in locul codului de identificare fiscala a beneficiarului.Incepand cu data de 01.01.2025 se abroga prevederile privind transmiterea in sistem a facturilor emise pentru vouchere de vacanta titularilor acestora de catre unitatile afiliate.


II.Sistemul RO e-Transport

Sanctiunile contraventionale pentru nerespectarea obligatiilor de catre companiile care au statutul de operator economic autorizat potrivit prevederilor art. 38 din Regulamentul (UE) nr. 952/2013 se amana  pana la 31 martie 2025


III. Sistemul e-TVA

Se amana pana la 1 iulie 2025 obligatia persoanelor impozabile de a raspunde la Notificarile de conformare transmise de ANAF, in cazul in care se identifica diferente semnificative intre valorile precompletate prin intermediul decontului precompletat RO e-TVA si valorile completate de catre persoana impozabila inregistrata in scopuri de TVA prin decontul de TVA.

Termenul anterior era 01.01.2025. ANAF nu va lua in calcul la   stabilirea indicatorilor de risc fiscal, pana la data de 1 iulie 2025 (termen anterior 01.01.2025) Notificarea de conformare RO e-TVA 

IV. Codul fiscal

1. Impozit pe profitInstitutiile de credit, companiile  din domeniul petrolier pe perioada aplicarii  sistemelor  de impozitare specifice sunt exceptati de la impozitul minim pe cifra de afaceri.

2. Impozit pe venit In cazul contractelor de inchiriere, platitorii veniturilor, persoane juridice sau alte entitati care au obligatia de a conduce evidenta contabila au si obligatia de a calcula, retine, declara si plati impozitul corespunzator sumelor platite, precum si de a elibera, la solicitarea proprietarului, uzufructuarului sau a altui detinator legal, beneficiar de venit, un document care sa ateste cuantumul impozitului pe venit retinut si platit. 


V. Legea contabilitatii

Pentru verificarea inregistrarii corecte in contabilitate a operatiunilor efectuate, ncepand cu data de 01.01.2025  balanta de verificare se va intocmi obligatoriu lunar. Institutiile publice intocmesc situatii financiare trimestriale si anuale, conform normelor elaborate de Ministerul Finantelor si se pastreaza timp de 10 ani. Termenul de depunere a situatiilor financiare anuale:

  • societatile comerciale, societatile/companiile nationale, regiile autonome, institutele nationale de cercetare-dezvoltare, subunitatile fara personalitate juridica din Romania care apartin unor persoane juridice cu sediul in strainatate, cu exceptia subunitatilor deschise in Romania de societati rezidente in state apartinand Spatiului Economic European, pana la data de 31 mai a exercitiului financiar urmator celui de raportare;

  • celelalte persoane juridice, pana la data de 30 aprilie a exercitiului financiar urmator celui de raportare.

In cazul in care datele prevazute mai sus sunt zile nelucratoare, ultima zi de raportare este prima zi lucratoare urmatoare acestora.Incepand cu exercitiul financiar al anului 2025, situatiile financiare anuale/raportarile contabile se depun numai in format electronic conform specificatiilor publicate pe portalul ANAF.

 

Legea nr. 317/2024 pentru modificarea si completarea Ordonantei de urgenta a Guvernului nr. 28/1999 privind obligatia operatorilor economici de a utiliza aparate de marcat electronice fiscale, precum si pentru modificarea art. 319 din Legea nr. 227/2015 privind Codul fiscal

 

In Monitorul Oficial, Partea I nr. 1308 din 23 decembrie 2024 a fost publicata Legea 317/2024 care prevede:

  • pentru incasarile realizate prin utilizarea cardurilor de credit/debit, utilizatorii nu au obligatia sa imprime/sa inmaneze bonuri fiscale cu aparate de marcat electronice fiscale clientilor. La solicitarea clientilor, utilizatorii pot imprima si inmana acestora bonul fiscal. Lipsa bonului fiscal tiparit nu afecteaza drepturile consumatorilor prevazute de Ordonanta Guvernului nr. 21/1992 privind protectia consumatorilor, republicata, cu modificarile si completarile ulterioare, extrasul de cont bancar tinand locul bonului fiscal drept mijloc de proba al achizitiei."


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