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2023: new rules for microenterprises

2023: new rules for microenterprises

Starting January 1, 2023 new rules are introduced

Starting January 1, 2023 new rules are introduced regarding microenterprise income tax:

  • Microenterprise income tax becomes optional
  • 1% single quota for taxation
  • Companies acting in HoReCa can opt for microenterprise income tax instead of specific tax.

For more details, please access the Ro document below:

Authors

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ERNST & YOUNG SRL