OUG 8/2026 represents one of the most extensive fiscal packages introduced in recent years, with direct impact on micro‑enterprises, corporate income taxpayers, investors, entities applying the VAT cash‑accounting regime, and individuals earning non‑salary income. The ordinance aims to support economic recovery, stimulate productive investments, and enhance fiscal discipline.

1. Micro‑enterprises – Revised Rules and Key Clarifications

1.1 €100,000 Threshold

The annual turnover threshold for classification as a micro‑enterprise remains €100,000, calculated exclusively based on revenues included in the statutory turnover (account group 70). The ordinance introduces the following clarifications:

• Revenues of related parties (shareholding above 20%) are included in the threshold.
• Revenues from independent activities earned by individual shareholders are also taken into account.

1.2 Disposal of Fixed Assets

OUG 8/2026 clarifies the treatment of asset disposals when assessing the micro‑enterprise threshold:

• The sale of the first fixed asset does not enter the €100,000 threshold.
• Starting with the second sale, revenues from fixed‑asset disposals are fully included in the threshold.

This rule prevents the unintended loss of micro‑enterprise status due to isolated disposals while limiting abusive repetitive transactions.

1.3 Employee Requirement – Extended Deadline

• Newly established companies have 90 days to hire at least one employee.
• The requirement is considered fulfilled even if the employee is on medical leave, within a limit of 30 days per fiscal year.

Failure to comply leads to the mandatory switch to the corporate income tax regime.

1.4 Switching to Corporate Income Tax

The transition from micro‑enterprise tax to corporate income tax occurs:

• from the quarter following the one in which the employee requirement is no longer met.

This provides predictability and simplifies fiscal administration.

1.5 Returning to Micro‑enterprise Status

The former restriction allowing companies to apply the micro‑enterprise regime only once has been eliminated. Companies may return to the regime in subsequent years, provided all eligibility conditions are met.

2. Corporate Income Tax – Fiscal Incentives and Adjustments to Calculation Mechanisms

2.1 Research & Development Tax Credit (10%)

Taxpayers may choose between:

• The traditional 50% additional R&D deduction, or
• A 10% R&D tax credit, directly offset against corporate income tax.

If the credit exceeds the tax due, the excess becomes a recoverable fiscal claim, which may be offset or refunded.

2.2 Accelerated Depreciation Combined with Reinvestment Relief

For 2026, taxpayers can apply simultaneously:

• The corporate income tax exemption for reinvested profit, and
• Accelerated depreciation for the same assets.

This measure maximizes the tax impact of productive investments.

2.3 Super‑Accelerated Depreciation (new regime)

OUG 8/2026 introduces a new form of depreciation:

• Applicable only to new assets in:
  • Subgroup 2.1 – Technological equipment
  • Subgroup 2.4 – Animals and plantations
• Allows depreciation of 65% of the asset’s value in the first year, with the remaining 35% allocated over the remaining useful life.

This is one of the most generous current fiscal incentives, significantly reducing the tax base for investment‑intensive industries.

2.4 Adjustments to the Minimum Turnover Tax (IMCA)

The comparison formula between corporate income tax and the minimum turnover tax is updated:

• Certain deductions are no longer subtracted from corporate income tax when performing the comparative calculation.

2.5 Restrictions on Fiscal Reserves

Fiscal reserves established under incentive schemes:

• Cannot be used for share‑capital increases, distributions, or loss coverage for five years.
• If distributed after this period, 50% of their value is treated as taxable income.

3. 3% Fiscal compliance bonus

All taxpayers—micro‑enterprises, corporate income taxpayers, and individuals—may benefit from a 3% reduction on the tax due for 2025 if:

• All relevant fiscal declarations are submitted on time, and
• Outstanding tax liabilities are fully paid by 15 April 2026.

This measure provides immediate cash‑flow relief.

4. VAT Cash‑Accounting Regime – threshold increase

The threshold for applying the VAT cash‑accounting system is increased, enabling more companies to benefit from this mechanism, which allows:

• VAT to be paid only upon actual receipt of the invoice amount, and
• Elimination of cash‑flow pressure generated by unpaid invoices.

5. Fixed Assets – Increased minimum capitalization value

• The minimum value for classifying an asset as a depreciable fixed asset increases to 5,000 lei (from 2,500 lei).
• Assets already recorded at 31 December 2025 with values between 2,500–5,000 lei continue to be depreciated normally, without retroactive adjustments.

This update aligns the threshold with inflation and economic realities.

6. Capital Market Incentives

• A 50% additional deduction is introduced for expenses related to listing and maintaining the listing of a company on regulated markets or multilateral trading systems.
• The measure is intended to encourage companies to access capital markets as a source of financing.

7. Individuals – Non‑Salary Income

Individuals owing tax on income earned in 2025 may benefit from a 3% bonus if both conditions below are met:

1. Full payment or offset of personal income tax, social security contributions (CAS) and health insurance contributions (CASS) related to 2025, no later than 15 April 2026.
2. Submission of the Single Tax Return by 15 April 2026.

The bonus is calculated by the taxpayer and indicated separately in the return, reducing the tax payable.

Individuals who already filed the Single Return without the bonus may still benefit by submitting a corrective return before the same deadline, provided all liabilities have been fully settled.

Any overpayments are regularized in accordance with the Fiscal Procedure Code (offset with other tax liabilities or refunded, as applicable).

Conclusion

OUG 8/2026 is a comprehensive fiscal package that:

• Encourages productive investments through accelerated and super‑accelerated depreciation regimes,
• Clarifies and modernizes the operation of the micro‑enterprise regime,
• Enhances fiscal compliance and discipline,
• Improves cash‑flow management through VAT cash‑accounting and fiscal bonuses,
• Strengthens tax mechanisms incentivizing innovation and capital‑market financing.

The ordinance has significant strategic implications and an immediate impact on fiscal planning for 2026.