Micro-enterprise tax obligations 2026: complete guide
The micro-enterprise regime remains the most popular form of taxation for small SRLs (Societate cu Raspundere Limitata — limited liability companies) in Romania in 2026. The tax rate is low (1% or 3%), but the administrative obligations are far from trivial. This guide covers everything you need to do on a monthly, quarterly, and annual basis.
What qualifies as a micro-enterprise in 2026
A micro-enterprise is an SRL that meets all of the following conditions:
- Revenue under 500,000 euros in the previous year
- Does not operate in banking, insurance, gambling, tax consulting, or oil/gas production
- Has at least one shareholder who is a natural person
- Is not in liquidation or dissolution
If you exceed the 500,000 euro threshold during the year, you switch to corporate income tax (16%) starting with the quarter in which you exceeded it.
Micro-enterprise tax
2026 rates
| Situation | Rate |
|---|---|
| SRL with at least one employee | 1% of revenue |
| SRL without employees | 3% of revenue |
Tax base: total revenue, with a few exceptions (dividends received from other Romanian companies, value adjustments, favorable exchange rate differences for certain items).
How to qualify for 1%
You need at least one active employment contract. This can be:
- A full-time employee
- A part-time employee
- Yourself as a salaried administrator (the most common approach)
Important: The contract must be active and registered in ReviSal (Romania’s electronic employee registry). If the employee resigns and you don’t hire a replacement within 30 days, you automatically move to the 3% rate.
Monthly obligations
1. eFactura — mandatory for B2B
Since January 1, 2024, all B2B transactions between Romanian companies must be reported through eFactura (electronic invoicing).
- Deadline: 5 calendar days from the date the invoice is issued
- How: The invoice is submitted in XML format through SPV (Spatiul Privat Virtual — ANAF’s virtual private space, the portal where businesses file declarations and upload documents)
- Penalties: Fine of 1,000–10,000 lei for missing the deadline
What the invoice must contain:
- Complete issuer/recipient details (CUI — tax identification number, address, trade registry number)
- Detailed description of goods/services
- VAT if you are a VAT payer (most micro-enterprises are not)
2. D112 declaration — if you have employees
- Deadline: 25th of the following month
- What you declare: Salaries, CAS contributions (social security — 25%), CASS contributions (health insurance — 10%), income tax (10%)
- Who: Any company with at least one employee (including salaried administrators)
3. Bookkeeping
Even as a micro-enterprise, you must maintain full double-entry bookkeeping. This means:
- Recording all issued and received invoices
- Tracking all receipts and payments
- Maintaining the journal register and inventory register
- Monthly trial balance
Important: An SRL’s bookkeeping must be handled by a certified accountant authorized by CECCAR (Romania’s professional body for accountants).
Quarterly obligations
D100 declaration — micro-enterprise tax
- Deadline: 25th of the month following the quarter (April 25, July 25, October 25, January 25)
- What you declare: The micro-enterprise income tax (1% or 3%)
- How to calculate: Total quarterly revenue x tax rate
Example: Q1 revenue = 30,000 lei, rate 1% → tax due = 300 lei.
SAF-T (D406)
Starting 2026, SAF-T (Standard Audit File for Tax) reporting becomes mandatory for small taxpayers too (including micro-enterprises):
- Deadline: Last day of the month following the quarter
- What you report: A complete export of accounting data in ANAF’s (the Romanian tax authority) standardized XML format
- Includes: Trial balance, journal register, issued/received invoices, payments, inventory
SAF-T is probably the most complex reporting obligation. It requires accounting software capable of generating the export automatically.
Annual obligations
Annual financial statements
- Deadline: 150 days after the end of the fiscal year = May 31, 2026 (for fiscal year 2025)
- What you file: Balance sheet, profit and loss statement
- Where: Through SPV to ANAF
Annual micro-enterprise tax declaration (if applicable)
If you changed your tax regime during the year, you also need to file the annual declaration.
VAT — when you become liable
Most micro-enterprises are not VAT payers (they are exempt under the 300,000 lei threshold). But you become liable for VAT if:
- Your turnover exceeds 300,000 lei (2026 threshold) in a calendar year
- You register voluntarily (this can be advantageous if you have significant VAT-deductible expenses)
If you become a VAT payer, additional obligations kick in:
- D300 (VAT return) — monthly or quarterly
- D394 (informative declaration on supplies/acquisitions) — monthly
- Invoicing with VAT and maintaining separate VAT records
Full 2026 fiscal calendar — micro-enterprise
| Deadline | Obligation |
|---|---|
| January 25 | D100 (micro tax Q4/2025), D112 (December payroll) |
| February 25 | D112 (January payroll) |
| March 25 | D112 (February payroll) |
| April 25 | D100 (micro tax Q1), D112 (March payroll) |
| May 31 | Annual financial statements |
| July 25 | D100 (micro tax Q2) |
| October 25 | D100 (micro tax Q3) |
| Ongoing | eFactura (5 days from issuance) |
| Quarterly | SAF-T D406 |
Penalties to avoid
| Obligation | Penalty |
|---|---|
| Failure to file D100 | 1,000–5,000 lei fine |
| Late eFactura | 1,000–10,000 lei fine |
| Missing bookkeeping records | 2,000–8,000 lei fine |
| Failure to file annual financial statements | 300–4,500 lei fine |
| Missing SAF-T filing | 1,000–5,000 lei fine |
Common mistakes micro-enterprises make
- Not including all revenue in the tax base — this includes interest income, exchange rate gains, and compensation received
- Losing the 1% rate — the employee leaves and you don’t hire a replacement within 30 days
- Confusing quarterly with monthly — D100 is quarterly, not monthly
- Ignoring SAF-T — mandatory for small businesses starting 2026
- Not issuing eFactura for all B2B transactions — including advance payments and credit notes
Conclusion
The obligations of a micro-enterprise seem numerous, but with the right process they become routine. The most important thing is having an accountant who truly understands the micro-enterprise regime (not all of them do equally well) and a system — whether it’s an organized folder, software, or an app — that ensures documents reach your accountant complete and on time. Most tax problems for small businesses don’t come from complicated laws, but from lost documents and forgotten deadlines.