{"id":65575,"date":"2026-03-04T11:38:27","date_gmt":"2026-03-04T09:38:27","guid":{"rendered":"https:\/\/bakertillysee.com\/?p=65575"},"modified":"2026-03-04T16:23:53","modified_gmt":"2026-03-04T14:23:53","slug":"key-changes-from-geo-8-2026-in-romania","status":"publish","type":"post","link":"https:\/\/bakertillysee.com\/ro\/insights\/key-changes-from-geo-8-2026-in-romania\/","title":{"rendered":"Key Changes from GEO 8\/2026 in Romania"},"content":{"rendered":"<p>GEO 8\/2026 introduces economic relaunch measures, focusing on investments, R&amp;D, and tax compliance. Here&#8217;s a brief summary of the main fiscal and accounting updates.<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>\n<h3><strong> Corporate Income Tax (CIT)<\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Minimum depreciable fixed assets value<\/strong>: Increases from RON 2,500 to RON 5,000 (updated annually by Government Decision based on inflation). Assets between RON 2,500- RON 5,000 existing at 31.12.2025 continue depreciation over remaining life.<\/li>\n<li><strong>Superaccelerated depreciation<\/strong>: For new assets in subgroup 2.1 (technological equipment) and 2.4 (animals\/plantations) placed into service in 2026: 65% in first year, remainder over normal life. For ongoing investments started by 31.12.2025, applies only to value added in 2026.<\/li>\n<li><strong>R&amp;D tax credit<\/strong>: Alternative to 50% additional deduction \u2013 10% credit on eligible expenses, deducted from CIT\/IMCA. Excess becomes tax receivable compensable\/reimbursable over 4 years. Not deducted in CIT vs. IMCA comparison.<\/li>\n<li><strong>Tax reserves<\/strong>: Cannot be used for capital increase, distribution, or loss coverage for 5 years from creation (including reserves at 31.12.2025). After 5 years: 50% taxable if distributed; non-taxable if for capital or losses.<\/li>\n<li><strong>IMCA adjustments<\/strong>: In comparison, deduct sponsorships and special law amounts from CIT, but not foreign tax credit or exemptions.<\/li>\n<li><strong>Annual declaration: Permanent deadline June 25 (and payment).<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li>\n<h3><strong> Microenterprises <\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Qualification threshold:<\/strong> EUR 100,000 based on turnover (per accounting regulations), including income from fixed assets\/land.<\/li>\n<li><strong>New hire deadline<\/strong> (new firms): Extended to 90 days from registration.<\/li>\n<li><strong>Employee condition:<\/strong> labour agreement suspension (non-medical), maxim once\/year, maxim 30 days; medical \u2013 maxim 30 cumulative days\/year. Exceeding \u2192 switches to CIT from next quarter.<\/li>\n<li><strong>Return to micro:<\/strong> Possible if conditions met (previous restriction removed).<\/li>\n<li><strong>Prior year financial statements: For microenterprises in 2026, submission by 31.03.2026.<\/strong><\/li>\n<li><strong>Tax base:<\/strong> No major changes; excludes income from expected loss adjustments on financial assets (banks\/insurance).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li>\n<h3><strong> Individuals<\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>Additional deductions (EUR 400 \/year\/person): Extended to occupational pensions, PEPP (pan-European personal pensions), and ETF purchases (shares\/bonds\/titles through authorized entities, excluding transaction costs).<\/li>\n<li>Monthly deductions based on supporting documents.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"4\">\n<li>\n<h3><strong> VAT<\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>Cash accounting threshold: Increases to <strong>RON 5,000,000<\/strong> (01.03-31.12.2026) and <strong>RON 5,500,000<\/strong> (from 01.01.2027).<\/li>\n<li>Eligibility: Checked on prior\/current turnover option via notification by 20th of prior month.<\/li>\n<li>Deregistration: Possible anytime (except first year); deregistration if exceeds threshold.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"5\">\n<li>\n<h3><strong> 3% Bonus<\/strong><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>For CIT\/Microenterprises<\/strong>: 3% of 2025 annual tax (including IMCA), granted <em>ex officio<\/em> by ANAF if: all declarations submitted, taxes paid on time, no fiscal debts at submission deadline.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Bonus \u2013 non-taxable income.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>For individuals<\/strong>:\n<ul>\n<li>3% of 2025 income tax if paid (including CAS\/CASS) and Single Declaration submitted by 15.04.2026.<\/li>\n<li>Determined by taxpayer via self assessment in the Single Declaration.<\/li>\n<li>Bonus \u2013 non-taxable income.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Procedure:<\/strong> to be approved by Tax Authorities\u2019 Order within 45 days.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GEO 8\/2026 introduces economic relaunch measures, focusing on investments, R&amp;D, and tax compliance. Here&#8217;s a brief summary of the main fiscal and accounting updates. &nbsp; Corporate Income Tax (CIT) Minimum depreciable fixed assets value: Increases from RON 2,500 to RON 5,000 (updated annually by Government Decision based on inflation). Assets between RON 2,500- RON 5,000&hellip;<\/p>\n","protected":false},"author":20,"featured_media":65576,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":"","footnotes":""},"categories":[551],"tags":[],"class_list":["post-65575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ro","category-551","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.0 (Yoast SEO v25.0) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Key Changes from GEO 8\/2026 in Romania - Baker Tilly South East Europe<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bakertillysee.com\/ro\/insights\/key-changes-from-geo-8-2026-in-romania\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key Changes from GEO 8\/2026 in Romania\" \/>\n<meta property=\"og:description\" content=\"GEO 8\/2026 introduces economic relaunch measures, focusing on investments, R&amp;D, and tax compliance. Here&#8217;s a brief summary of the main fiscal and accounting updates. &nbsp; Corporate Income Tax (CIT) Minimum depreciable fixed assets value: Increases from RON 2,500 to RON 5,000 (updated annually by Government Decision based on inflation). 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