The immediate impact on micro-enterprises is the facilitation of remaining within the preferential tax regime, even in the context of occasional transactions involving assets used in the business. [Government Emergency Ordinance no. 8/2026], published in Official Gazette no. 147/25.02.2026, modifies the method for determining the €100,000 threshold used for micro-enterprise classification, with direct applicability for the 2026 fiscal year.
Previously, all revenues included in the micro-enterprise’s taxable base, including income from the occasional disposal of assets and revenues of related companies, were aggregated to evaluate the threshold. The new regulation provides that only revenues constituting turnover under applicable accounting regulations are considered for the threshold, except in cases where the company transfers more than one asset from the same fixed asset subgroup. Thus, if a micro-enterprise sells a single fixed asset per subgroup (e.g., one building and one land plot, or one car and one land plot), these transactions do not affect threshold eligibility.
Income from asset disposals remains part of the taxable base but is excluded from the aggregate used to check the €100,000 threshold. For related companies, the contribution to the threshold is determined by reference to the turnover or revenues of each entity, in accordance with applicable regulations.
Another important provision concerns communications with the tax authority: micro-enterprises that notified entry or exit from the micro-enterprise regime between January 1 and February 25, 2026, must submit a new statement of mentions to ensure that the fiscal registration reflects the changes introduced by OUG 8/2026. This adjustment ensures clarity in applying the regime and reduces the risk of involuntary transition to corporate income tax due to occasional transactions.