Key implementation point
Microenterprise tax (revenue-based, not profit-based) is not a GloBE covered tax — entities under this regime need separate analysis.
Implementation detail
- 01 Romania enacted Law 431/2023, transposing the EU Directive from 1 January 2024.
- 02 Romania's microenterprise tax regime (impozit pe veniturile microîntreprinderilor) is not a covered tax under GloBE.
- 03 ANAF (Romanian tax authority) issued preliminary guidance.
Enacted legislation
Legea nr. 431/2023
Official sources & further reading
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