Increasing the VAT upper limit for small businesses: A measure with broader implications and stricter obligations than it might seem at first glance

Although at first glance it seems like a regulatory act targeting the status of small enterprises by increasing the VAT upper limit, in fact, Government Ordinance 22/2025 brings broader changes and stricter obligations. The regulatory act introduces a series of changes in VAT matters, with a direct impact on small enterprises and service providers, such as the extension of the special exemption regime within the EU and the redefining of the place of supply of services.

For more information, please see the Romanian version of the article, here.