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Major changes in taxation in the field of HoReCa and micro-enterprises. Which tax regime do we choose?

Major changes in taxation in the field of HoReCa and micro-enterprises. Which tax regime do we choose?

Opinion material by Camelia Malahov, Director, and Razvan Urzica, Senior Consultant, Deloitte Romania

The taxation rules applicable to micro-enterprises and companies in the field of hospitality (HoReCa) are changing again from 2023, so that the specific tax on the serving surface disappears, and the companies concerned must analyze in detail which tax regime is more favorable: profit tax or tax on turnover.

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

 

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DELOITTE CONSULTANTA SRL