According to a press release of the Constitutional Court of Romania (CCR), the complaints of unconstitutionality to the Law approving the OG 16/2022 were rejected on 14 December 2022:
https://www.ccr.ro/comunicat-de-presa-14-decembrie-2022/
Thus, the changes expected by the business community can be promulgated by the Head of State, so that they can be made official before 1 January 2023.
In the absence of adjustments in the law, the rules laid down in the ordinance for 1 January would apply exactly as the Government has given them.
We briefly remind you of the changes to the rules established by OG 16/2022 which are to apply from 1 January 2023:
- The new local building tax system will only apply from 2025, and until then the current system will remain unchanged;
- the new limit of 500.000 euro for the micro tax regime will apply from 2023 income, not 2022 income;
- tax consultancy firms will be able to remain in the micro regime regardless of how much they earn from tax consultancy, in relation to their total income;
- from 2023, some HoReCa firms will owe, under certain conditions, both micro and corporate tax;
- important clarification in the case of dividends distributed on the basis of interim balance sheets from 2022, namely that the tax will not be increased in the 2023 regularisation;
- the obligation for companies to accept payment by card in their relations with customers will be based on cash receipts, not on turnover.