We present a summary of the main amendments and additions to certain normative acts with an  impact on the fiscal sphere, published during December 2024. 

Government Emergency Ordinance 156/2024 on certain fiscal-budgetary measures in  the field of public expenses for the substantiation of the consolidated general budget for 2025, for amending and supplementing certain normative acts, as well as for the  extension of certain deadlines 

(Official Gazette no. 1334 of 31.12.2024) 

GEO no. 156/2024 brings amends and additions to the Law no. 227/2015 regarding the Fiscal Code as  follows: 

Tax on dividend income 

• The tax rate applicable to dividend income is increased to 10% in the case of dividends  distributed after 1st of January 2025 to Romanian individuals/legal entities, as well as  to non-residents who receive dividend income from Romania. 
• Transitional provisions are introduced regarding the tax rules applicable to dividends  distributed on the basis of interim financial statements prepared during 2024 or the  amended fiscal year starting in 2024. 

Microenterprise income tax 

• Reduction of the ceiling of income received by a Romanian legal entity for the application  of the micro-enterprise regime as follows: 
  • o Starting with 1st of January 2025, the ceiling will be the RON equivalent of 250,000  euros, calculated based on the revenues recorded as of December 31, 2024; 
  • o Starting with 1st of January 2026, the ceiling will be the RON equivalent of 100,000  euros, calculated based on the revenues recorded on December 31, 2025. 
• Starting with 2025, legal entities that earn or have earned in 2024 revenues in a proportion  greater than 20% of the total revenues from consultancy and/or management activities  can also opt for the application of the micro-enterprise regime.  

Income tax and mandatory social contributions 

• Starting with the income received in January 2025, the tax incentives granted to  individuals who carry out activities in the IT sector, construction, as well as in the  agricultural sector and the food industry are eliminated, consisting in the exemption  from the payment of income tax, respectively the social security contribution reduction  due by employees who carry out their activity in these fields of activity.
• In the case of salary income and assimilated to salaries that are equal to the level of the  national minimum gross salary guaranteed in the payment, which, as of 1st of January  2025, is worth 4,050 lei per month, no income tax and social contributions are due for  the amount of RON 300/month. 

Special building tax 

• Starting with 2025, the special building tax (buildings in group 1 of the Catalogue on the  classification and operating times of fixed assets) is reintroduced, computed by applying  the 1% rate on the value of the buildings existing in the patrimony of the taxpayer on  31th of December of the previous year, reduced by the value of the buildings for which  building tax is due according to the provisions of Title IX – Local taxes of the Fiscal Code.  
• These provisions also apply to the value of buildings in industrial, scientific and  technological parks which, according to the law, do not benefit from the exemption from  paying the building tax. 
• The payment of the annual special building tax will be made in two equal installments  until June 30 and October 31 inclusive. 
• Within 90 days from the date of publication of GEO 156/2024, the methodological norms  on the application of the construction tax are to be developed and published. 

Law 317/2024 amending and supplementing the Government Emergency Ordinance no.  28/1999 regarding the obligation of economic operators to use electronic fiscal cash  registers, as well as for the amendment of art. 319 of Law no. 227/2015 on the Fiscal  Code 

(Official Gazette no. 1308 of 23.12.2024) 

Law 317/2024 brings amends and additions to Emergency Ordinance 28/1999 on the obligation of  economic operators to use electronic fiscal cash registers, as follows: 

• In the case of collections made by using credit/debit cards, users do not have the obligation  to print/hand over tax receipts with electronic fiscal cash registers, this being done only at the  request of customers. 
• In the case of unsupervised equipment such as commercial vending machines that operate  exclusively on the basis of card payments, the electronic fiscal cash register is not mandatory.

Order 6830/2024 on the establishment of legal entities carrying out activities in the oil  and natural gas sectors according to art. 462 of Law no. 227/2015 on the Fiscal Code  (Official Gazette no. 1332 of 31.12.2024) 

• Order 6830/2024 establishes the legal entities that carry out activities in the oil and  natural gas sectors according to Article 462-Additional tax for legal entities that carry out  activities in the oil and natural gas sectors. 
• The provisions of the Order enter into force from 1st of January 2025. * * * 

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For additional details regarding the above, you can contact any member of the Taxhouse team or you can send us an e-mail at office@taxhouse.ro.