Romania and Moldova announce upcoming fiscal and tax reforms

Romania is implementing significant changes to its micro-enterprise tax regime starting in 2026. Under the new rules, a single 1% income tax rate will apply, replacing previous multi-tier systems. The general eligibility threshold for micro-enterprises will be set at 100,000 euros. Companies that exceed this limit or fail to meet specific conditions will transition to a 16% profit tax starting from the quarter in which the deviation occurs. Eligibility for 2026 will be determined based on revenues recorded through December 31, 2025.

In Moldova, the Ministry of Finance is consulting with postal and courier operators regarding potential tax and VAT changes for international parcels starting in 2027. The discussions focus on managing the rising volume of cross-border e-commerce and ensuring fair competition between local merchants and international platforms. Proposed measures include new VAT applications, potential administrative fees per parcel, and strengthened customs controls for low-value imports.