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Fiscal Thresholds in 2026 – VAT, Microenterprises, and Corporate Income Tax

The year 2026 brings important obligations for taxpayers regarding the VAT tax period and the applicable corporate tax regime. Compliance with legal thresholds and filing deadlines is essential to avoid penalties.

  1. VAT Thresholds Applicable in 2026

Switching from monthly VAT to quarterly VAT
Companies that, in 2025, did not exceed the thresholdof EUR 100,000 and did not carry out intra-Community acquisitions of goods must apply the quarterly VAT tax period starting in 2026.
 Filing: D700 | Deadline: 15 January 2026

Switching from quarterly VAT to monthly VAT
The tax period becomes the calendar month in the following situations:

  • carrying out a taxable intra-Community acquisition in 2026 (mandatory for the current year and the following year);
     D700 | Deadline: 5 working days from the end of the month in which VAT becomes chargeable
  • exceeding the VAT turnover threshold of EUR 100,000;
     D700 | Deadline: 15 January 2026

VAT registration
Exceeding the thresholdof RON 395,000 during 2026 requires the entity to apply for VAT registration at the very moment the threshold is exceeded.
 D700 | Deadline: on the date the threshold is exceeded

VAT deregistration
Taxable persons who have not exceeded the exemption threshold may request application of the special VAT exemption regime.
 D700 | Deadline: between the 1st and 10th of the month following the tax period

  1. Thresholds – Microenterprises and Corporate Income Tax

Switching from microenterprise tax to corporate income tax

  • if the EUR 100,000 threshold is exceeded as of 31.12.2025 → corporate income tax applies starting in 2026;
    D700 | Deadline: 15 January 2026
  • if the threshold is exceeded during 2026 → corporate income tax applies starting with the quarter in which the threshold is exceeded;
     D700 | Deadline: 15 days from the end of the quarter

Optional switch from microenterprise tax to corporate income tax
The option may be exercised only for the following fiscal year.
 D700 | Deadline: 31 March 2026

Switching from corporate income tax to microenterprise tax
Companies that meet the legal conditions as of 31.12.2025 may apply the microenterprise regime in 2026.
 D700 | Deadline: 31 March 2026