Starting from September 1, 2025, the VAT exemption threshold for small businesses increases from 300,000 lei to 395,000 lei; however, taxpayers must register as soon as they exceed the threshold. The special exemption regime is extended at the EU level, allowing its application in other member states. Additionally, the ordinance redefines the place of service provision, establishing specific rules for VAT taxation. Taxpayers have a transition period until December 31, 2025, to respond to ANAF notifications without penalties.
Sources
Majorarea plafonului de TVA pentru întreprinderile mici: O măsură cu implicații mai ample și obligații mai stricte decât ar părea la prima vedere
PwC: Majorarea plafonului de TVA pentru întreprinderile mici aduce implicații mai ample și obligații mai stricte decât ar părea la prima vedere
Majorarea TVA în HoReCa va afecta turismul intern. FPIOR: Ultimul cui în coşciugul industriei
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