CNIPMMR rejects the decrease in the threshold for classification in the microenterprise category from 500,000 euros to 100,000 euros, resulting from this measure in the application of the 16% quota on profit, instead of the 3% quota on income for microenterprises.<\/p>\n\n\n\n
Compared to the profit of approximately 24 billion lei obtained by micro-enterprises with income between 500,000 - 2,500,000 lei (100,000 - 500,000 euros), in 2022, it results that these, if the 16% quota on profit were applied, would pay a tax of approximately 3.85 billion lei.<\/p>\n\n\n\n
Basically, micro-enterprises would pay taxes with a total value greater than approximately 600 million lei, compared to the amount paid as income tax of 3%.<\/p>\n\n\n\n
NEGATIVE EFFECTS OF REDUCING THE THRESHOLD FOR MICRO-ENTERPRISE CATEGORY<\/strong><\/strong><\/p>\n\n\n\n In the context of the transition to the 16% profit tax, following the decrease in the threshold for microenterprises to 100,000 euros, the change in the taxation system will negatively affect the business environment:<\/p>\n\n\n\n <\/p>\n\n\n\n The repeated and short-term changes to the tax legislation for micro-enterprises, the introduction from 01.01.2024 of new conditions for classification in the micro-enterprise category, by cumulating the income of related enterprises for the ceiling of 500,000 euros, generates uncertainty and a total lack of predictability for the implementation of business plans. In reality, the introduction of related enterprises in the calculation of the ceiling for micro-enterprises will affect a larger number of enterprises that will apply income tax, than those that had income over 100,000 euros in 2023.<\/p>\n\n\n\n CNIPMMR recalls that the approved PNRR mentions changes to the microenterprise taxation system as follows:<\/p>\n\n\n\n \u2013\u00a0milestone 206<\/strong>,\u00a0Revision of the fiscal framework, Entry into force of amendments to the Fiscal Code that gradually reduce the scope of the special tax regime applicable to micro-enterprises<\/em>, states: "The new law will amend the Fiscal Code in order to gradually reduce the area of applicability of the special tax regime for microenterprises. The reduction of special provisions begins in Q1 2023 and is completed by Q4 2024."<\/p>\n\n\n\n Such situations were generated by the lack of transparency in public consultations with business organizations, civil society and trade unions in the process of developing the PNRR.<\/p>\n\n\n\n The provisions, which negatively affect micro-enterprises, were introduced without the involvement of representatives of the business environment, and especially of SMEs, and in this way, the needs of the business environment were not correctly identified, in relation to the purpose of the PNRR.<\/p>\n\n\n\n By promoting a public policy lacking transparency, political decision-makers at that time did not consult with social partners, but only sporadically and selectively communicated certain ideas that are included in the PNRR.<\/p>\n\n\n\n CNIPMMR REQUESTS THE MAINTENANCE OF THE CURRENT CONDITIONS FOR CLASSIFICATION IN THE MICROENTERPRISES CATEGORY<\/strong><\/strong><\/p>\n\n\n\n CNIPMMR excludes any new amendment to the Tax Code in 2024 and, as it has already shown, believes that the amendment to the microenterprise taxation system proposed in the PNRR will negatively affect the business environment, due to the increase in taxation, which will have an impact on the entire economy.<\/p>\n\n\n\n Considering that the PNRR has already been amended, CNIPMMR requests the Government to renegotiate the provisions of the PNRR that concern the taxation system of microenterprises and to begin negotiations with the European Commission on this issue.<\/p>\n\n\n\n CNIPMMR does not support the increase in taxation for the business environment, caused by the increase in budgetary expenditures and the insufficiency of budgetary funds to cover them. The government cannot ask entrepreneurs and employees in the private sector to bear the budget deficit alone, while the public administration remains unreformed, oversized and lacking in performance.<\/p>\n\n\n\n CNIPMMR calls for the reduction of taxation on labor and the launch of all national and regional programs for the private sector, worth 6.1 billion euros, which will constitute the PACKAGE OF PROGRAMS TO SUPPORT SMEs, given that they are the most affected, in the current context, marked by:<\/p>\n\n\n\n \u2013 increase in taxation, through the Law\u00a0regarding some fiscal and budgetary measures to ensure Romania's long-term financial sustainability<\/em>, for which the Government has assumed responsibility:<\/p>\n\n\n\n a) introducing the tax rate of 3% for micro-enterprises that generate income over 60,000 euros and reducing the income threshold from 500,000 euros to 60,000 euros for the application of the 1% rate;<\/p>\n\n\n\n b) elimination of facilities or their reduction for the construction, agriculture, IT sectors;<\/p>\n\n\n\n \u2013 the introduction of related enterprises, including PFA\/II\/IF, in the calculation of the ceiling for classification in the micro-enterprise category;<\/p>\n\n\n\n \u2013 the consequences of the war in Ukraine, especially the impact on small agricultural producers;<\/p>\n\n\n\n \u2013 the transition to digitalization and the green economy.<\/p>","protected":false},"excerpt":{"rendered":" CNIPMMR respinge sc\u0103derea pragului de \u00eencadrare \u00een categoria micro\u00eentreprinderilor de la 500.000 de euro la 100.000 de euro, din aceast\u0103 m\u0103sur\u0103 rezult\u00e2nd aplicarea cotei de 16% pe profit, \u00een locul celei de 3% pe venit pentru micro\u00eentreprinderi. Raportat la profitul de aproximativ 24 de miliarde de lei ob\u021binut de micro\u00eentreprinderi cu venituri \u00eentre 500.000 \u2013 […]<\/p>\n","protected":false},"author":2,"featured_media":2326,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[156,337],"class_list":["post-2325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","tag-cnipmmr","tag-scadere-prag-microintreprinderi"],"yoast_head":"\n\n