The ceiling for the classification as micro-enterprise is increased from 100 000 Euro to 500 000 Euro starting with February 1st 2017. The analysis is made based on the incomes derived on December 31st of the previous year. The taxation ratios for the micro-enterprise incomes are modified as it follows:

• 1% for the micro-enterprises with one or more employees;
• 3% for the micro-enterprises without employees.

For the year 2017, the Romanian legal persons, payers of profit tax, who on December 31st, 2016 have registered a turnover between 100.000 – 500.000 Euro will pay the tax for due to the incomes of micro-enterprises starting with February 1st, 2017, with the following duties:

• Will register the mentioning statement for the change of the taxation system until February 25th, 2017 included;
• Will register the statement regarding the profit tax owed for the taxable profit derived in the period 1-31st of January 2017 until February 25th, 2017 included.