Starting from September 1, 2025, the VAT exemption threshold for small enterprises will be increased from 300,000 lei to 395,000 lei, according to EU legislation.

The Romanian government has decided to raise the national VAT exemption threshold for small businesses from 300,000 lei to 395,000 lei, starting from September 1, 2025. The measure, which aligns with European Union legislation, allows companies with a turnover below this threshold to benefit from the special VAT exemption regime. Companies can opt for the normal taxation regime, and taxable persons exceeding the threshold must register for VAT purposes.