The 2022 fiscal code, updated up to date to the provisions of OG 11/2022 - ANAF official version.

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FAQ

1. What changes does GO 11/2022 bring to the Tax Code?

GO 11/2022 updates the Fiscal Code, with an impact on corporate income tax, dividends, microenterprises, VAT, local taxes and contributions, in force from January 1, 2023.

2. What are the new features in corporate income tax?

Expansion of the exemption for reinvested profits, including in production equipment and re-technologicalization.

3. What adjustments occur to income tax?

Elimination of the exemption for income from seasonal HoReCa activities.
Reducing the income threshold for facilities (from 30,000 to 10,000 lei net monthly) in construction and agriculture.

4. What changes to excise duties?

The excise duty levels applicable to tobacco have been updated as of August 1, 2022, according to the inflation index.

8. What changes are there to the building tax?

The tax on non-residential real estate (over 3 years) is 1–3% of the value.
Obligation to declare non-residential areas within 30 days of changes.