In November that did change. Micro-enterprise tax It is no longer possible for any company to opt for a profit tax payer status (16% profit tax rate applied t

In November that did change. Micro-enterprise tax It is no longer possible for any company to opt for a profit tax payer status (16% profit tax rate applied to its taxable profits) instead of a micro-enterprise tax payer (1% or 3% tax rate applied to its revenue), even if the company has share capital of more than RON 45,000.