{"id":20644,"date":"2025-01-22T12:02:00","date_gmt":"2025-01-22T10:02:00","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=20644"},"modified":"2026-03-09T07:59:54","modified_gmt":"2026-03-09T05:59:54","slug":"conditiile-de-aplicare-a-impozitului-micro","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/conditiile-de-aplicare-a-impozitului-micro\/","title":{"rendered":"Impozitul pe veniturile micro\u00eentreprinderilor: condi\u021bii de acordare, obliga\u021bii fiscale \u0219i avantaje\/dezavantaje"},"content":{"rendered":"\n<p>SRL la micro r\u0103m\u00e2ne una dintre cele mai \u201ec\u0103utate\u201d form\u0103 de impozitare datorit\u0103 cotelor reduse de taxare. Dac\u0103 ai un SRL (sau te preg\u0103te\u0219ti s\u0103 deschizi unul), e foarte probabil s\u0103 te \u00eentrebi: mai pot fi micro \u00een 2026? R\u0103spunsul scurt: da, dar regulile sunt mai stricte dec\u00e2t \u00een anii trecu\u021bi iar dou\u0103 schimb\u0103ri conteaz\u0103 enorm: plafonul de 100.000 \u20ac si impozitul de 1%.<\/p>\n\n\n\n<p>Din 2025, plafonul pentru regimul micro a sc\u0103zut la 250.000 \u20ac, iar din 2026 a cobor\u00e2t \u00eenc\u0103 o dat\u0103 la 100.000 \u20ac. Mai mult, a fost eliminat\u0103 cota de impozitare de 3% pentru regimul micro. Toate micro\u00eentreprinderile vor fi impozitate cu 1% (inclusiv cele cu cifra de afaceri peste 60.000 euro \u0219i cele cu domeniile care p\u00e2n\u0103 acum erau obligatoriu la 3%).<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-impozit-platesc-microintreprinderile\" data-level=\"2\">Ce impozit pl\u0103tesc micro\u00eentreprinderile?<\/a><\/li><li><a href=\"#h-care-sunt-condi\u021biile-de-aplicare-a-impozitului-micro\" data-level=\"2\">Care sunt condi\u021biile de aplicare a impozitului micro?<\/a><\/li><li><a href=\"#h-ce-obliga\u021bii-fiscale-ai-ca-microintreprindere\" data-level=\"2\">Ce obliga\u021bii fiscale ai ca micro\u00eentreprindere?<\/a><\/li><li><a href=\"#h-impozit-micro-vs-impozit-pe-profit\" data-level=\"2\">Impozit micro vs. impozit pe profit<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-impozit-platesc-microintreprinderile\">Ce impozit pl\u0103tesc micro\u00eentreprinderile? <\/h2>\n\n\n\n<p>Micro\u00eentreprinderea este persoana juridic\u0103 rom\u00e2n\u0103 care \u00eendepline\u015fte cumulativ condi\u0163iile prev\u0103zute de Codul fiscal referitoare la veniturile ob\u021binute, num\u0103rul de angaja\u021bi, precum \u0219i celelalte aspecte fiscale.<\/p>\n\n\n\n<p>SRL-urile care respect\u0103 condi\u021biile pentru \u00eencadrarea ca micro\u00eentreprindere pl\u0103tesc un impozit <a href=\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/\" target=\"_blank\" rel=\"noreferrer noopener\">diferit de restul firmelor<\/a>, care nu respect\u0103 aceste condi\u021bii. Impozitul micro se calculeaz\u0103 ca procent (1%) din veniturile totale (cifra de afaceri), \u0219i nu din profitul firmei.<\/p>\n\n\n\n<p>Impozitul pe veniturile micro\u00eentreprinderilor este un \u201emod special\u201d de impozitare, cel standard fiind impozitul pe profit (16%). \u00cen mod standard, toate firmele din Rom\u00e2nia sunt \u00eencadrate la impozitul pe profit, \u00eens\u0103 po\u021bi opta pentru impozitul micro.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-care-sunt-condi\u021biile-de-aplicare-a-impozitului-micro\">Care sunt condi\u021biile de aplicare a impozitului micro?<\/h2>\n\n\n\n<p>Pentru a aplica impozitul micro, firma ta trebuie s\u0103 \u00eendeplineasc\u0103 cumulativ urm\u0103toarele condi\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Venituri sub 100.000 \u20ac. Pentru calcul se cumuleaz\u0103 veniturile proprii cu cele ale \u00eentreprinderilor legate.<\/li>\n\n\n\n<li><a href=\"https:\/\/startco.ro\/blog\/ce-este-capitalul-social-al-unui-srl\/\" target=\"_blank\" rel=\"noreferrer noopener\">Capitalul social<\/a> nu e de\u021binut de stat sau UAT; nu este \u00een dizolvare\/lichidare.<\/li>\n\n\n\n<li>Ai 90 de zile s\u0103 angajezi un salariat (norm\u0103 \u00eentreag\u0103 \/ echivalent norm\u0103 \u00eentreag\u0103; alternativ <a href=\"https:\/\/startco.ro\/blog\/contractul-de-administrare\/\" target=\"_blank\" rel=\"noreferrer noopener\">contract de mandat\/administrare<\/a> la cel pu\u021bin salariul minim). Dac\u0103 angajatul unic pleac\u0103, ai 30 de zile s\u0103 angajezi o alt\u0103 persoan\u0103; altfel, treci la impozit pe profit din trimestrul urm\u0103tor \u00eencet\u0103rii contractului.<\/li>\n\n\n\n<li>Ac\u021bionari\/asocia\u021bi &gt;25%: ace\u0219tia trebuie s\u0103 stabileasc\u0103 o singur\u0103 micro la care p\u0103streaz\u0103 regimul; restul ies la impozit pe profit.<\/li>\n\n\n\n<li>Situa\u021bii financiare anuale depuse \u00een termen pentru anul precedent.<\/li>\n<\/ul>\n\n\n\n<p>La verificarea plafonului (100.000 \u20ac), se cumuleaz\u0103 veniturile cu cele ale \u00eentreprinderilor legate (inclusiv de\u021bineri indirecte prin alte firme). Dac\u0103 e\u0219ti legat cu un <a href=\"https:\/\/startco.ro\/blog\/diferentele-intre-pfa-ii-si-if\/\" target=\"_blank\" rel=\"noreferrer noopener\">PFA\/II\/IF<\/a>, se adun\u0103 \u0219i veniturile acestora; dac\u0103 <a href=\"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/\" target=\"_blank\" rel=\"noreferrer noopener\">PFA-ul e la norm\u0103 de venit<\/a>, se adaug\u0103 norma (cu reguli speciale \u2013 \u00een practic\u0103 se ia \u00een calcul 1\/4 din norm\u0103, conform exemplific\u0103rilor ANAF). Dac\u0103 totalul dep\u0103\u0219e\u0219te plafonul \u2192 ie\u0219i din micro.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-obliga\u021bii-fiscale-ai-ca-microintreprindere\">Ce obliga\u021bii fiscale ai ca micro\u00eentreprindere?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 ai o micro\u00eentreprindere atunci trebuie s\u0103 declari trimestrial impozitul micro prin depunerea declara\u021biei 100. De asemenea, impozitul micro trebuie achitat trimestrial p\u00e2n\u0103 la data de 25 a lunii \u00een care se declar\u0103.<\/li>\n\n\n\n<li>Desigur, la obliga\u021biile fiscale se mai adaug\u0103 \u0219i declararea, re\u021binerea \u0219i plata taxelor salariale.<\/li>\n\n\n\n<li>Anual, se depun situa\u021biile financiare (bilan\u021bul).<\/li>\n\n\n\n<li>Totodat\u0103, dac\u0103 intervin prest\u0103ri\/achizi\u021bii intracomunitare trebuie <a href=\"https:\/\/startco.ro\/blog\/cum-obtii-codul-de-tva-intracomunitar-daca-nu-ai-contabil-ghid-complet\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00eenregistrare \u00een scopuri de TVA intracomunitar<\/a> (asta nu echivaleaz\u0103 cu \u00eenregistrarea \u00een scopuri de TVA).<\/li>\n\n\n\n<li>Dac\u0103 micro\u00eentreprinderea dep\u0103\u0219e\u0219te plafonul de 100.000 de euro, devine pl\u0103titoare de TVA (asta \u00eenseamn\u0103 c\u0103 <a href=\"https:\/\/startco.ro\/blog\/ce-faci-cand-devii-platitor-de-tva\/\" target=\"_blank\" rel=\"noreferrer noopener\">trebuie s\u0103 t<\/a><a href=\"https:\/\/startco.ro\/blog\/ce-faci-cand-devii-platitor-de-tva\/\">e \u00eenregistrezi \u00een scopuri de TVA<\/a>).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-impozit-micro-vs-impozit-pe-profit\">Impozit micro vs. impozit pe profit<\/h2>\n\n\n\n<p>\u00cen cazul \u00een care condi\u021biile nu (mai) sunt \u00eendeplinite cumulativ, firma devine pl\u0103titoare de impozit pe profit. Asta \u00eenseamn\u0103 c\u0103 vei pl\u0103ti un impozit de 16% din profitul ob\u021binut (venituri minus cheltuieli deductibile).&nbsp;<\/p>\n\n\n\n<p><strong>Care sunt avantajele impozitului micro fa\u021b\u0103 de impozitul pe profit?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cota de impozitare redus\u0103 (1%) aplicat\u0103 direct asupra veniturilor realizate<\/li>\n\n\n\n<li>Riscuri reduse \u00een contextul unui control fiscal: impozitul este calculat simplu prin aplicarea cotei la venitul total, f\u0103r\u0103 a se deduce cheltuielile. Astfel, nu exist\u0103 riscul ca \u00een cazul unui control fiscal s\u0103 \u021bi se adauge impozit suplimentar prin eliminarea deductibilit\u0103\u021bii unor cheltuieli.<\/li>\n<\/ul>\n\n\n\n<p><strong>Care sunt dezavantajele impozitului micro fa\u021b\u0103 de impozitul pe profit?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 ai pierdere (veniturile sunt mai mici dec\u00e2t cheltuielile), nu \u021bi le po\u021bi \u201erecupera\u201d din profiturile impozabile pe care le vei ob\u021bine \u00een anii urm\u0103tori. Cei care aplic\u0103 impozitul pe profit pot face asta.<\/li>\n\n\n\n<li>Nu po\u021bi s\u0103-\u021bi reduci baza impozabil\u0103 cu ajutorul cheltuielilor deductibile. Firmele care aplic\u0103 impozitul pe profit pot deduce cheltuielile pe care le efectueaz\u0103 din venitul ob\u021binut, ceea ce reduce baz\u0103 impozabil\u0103 \u0219i, deci, impozitul pe profit datorat. Micro\u00eentreprinderile, \u00een schimb, pl\u0103tesc impozit din c\u00e2t venit genereaz\u0103. f\u0103r\u0103 s\u0103 \u021bin\u0103 cont de cheltuieli. <\/li>\n<\/ul>\n\n\n\n<p><strong>De re\u021binut:<\/strong> chiar dac\u0103 o micro\u00eentreprindere nu \u00ee\u0219i poate deduce cheltuielile la calculul impozitului pe venit, tot trebuie s\u0103 \u00eenregistreze cheltuielile pe care le efectueaz\u0103 \u00een contabilitate. Aceste cheltuieli vor conta la calculul profitului ob\u021binut, din care se achit\u0103 impozitul pe dividende.<\/p>\n\n\n\n<p>Dac\u0103 ai o firm\u0103 cu cheltuieli reduse, <a href=\"https:\/\/startco.ro\/blog\/ce-trebuie-sa-fac-pentru-a-ramane-la-impozitul-micro-in-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">este mai avantajos s\u0103 pl\u0103te\u0219ti impozit micro<\/a> deoarece cheltuielile deductibile nu ar sc\u0103dea semnificativ impozitul pe profit datorat.&nbsp;Dac\u0103, \u00een schimb, ai cheltuieli semnificative pe firm\u0103, e posibil ca impozitarea pe profit s\u0103 fie mai avantajoas\u0103. Folose\u0219te <a href=\"https:\/\/startco.ro\/calculator\" target=\"_blank\" rel=\"noreferrer noopener\">calculatorul de taxe StartCo<\/a> pentru a simula mai multe scenarii de venituri \u0219i cheltuieli.<\/p>\n\n\n\n<p>\u0218i \u00eenc\u0103 ceva: \u00een 2026, plafonul de 100.000 euro \u00eenseamn\u0103 c\u0103 multe firme \u201e\u00een cre\u0219tere\u201d vor ie\u0219i mai repede din micro, deci merit\u0103 s\u0103-\u021bi faci un plan fiscal din timp.<\/p>\n\n\n\n<p>Impozitul micro r\u0103m\u00e2ne o op\u021biune avantajoas\u0103 \u00een 2026, cu condi\u021bia s\u0103 te \u00eencadrezi \u00een plafonul de venit \u0219i s\u0103 respec\u021bi condi\u021biile de eligibilitate. Important este s\u0103-\u021bi planifici din timp strategia fiscal\u0103.<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1767969561329\"><strong class=\"schema-faq-question\">Mai exist\u0103 impozit micro de 3% \u00een 2026?<\/strong> <p class=\"schema-faq-answer\">Nu. \u00cen 2026, regimul este cu cot\u0103 unic\u0103 1%.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1767969582017\"><strong class=\"schema-faq-question\">Dac\u0103 am dou\u0103 firme \u0219i sunt asociat majoritar \u00een ambele, pot avea ambele micro?<\/strong> <p class=\"schema-faq-answer\">Dac\u0103 de\u021bii peste 25% \u00een mai multe firme eligibile, doar una poate r\u0103m\u00e2ne micro.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1767969608364\"><strong class=\"schema-faq-question\">Dac\u0103 vreau s\u0103 intru (sau s\u0103 ies) din micro, cum anun\u021b ANAF?<\/strong> <p class=\"schema-faq-answer\">Codul fiscal prevede comunic\u0103ri p\u00e2n\u0103 la 31 martie \u00een anumite situa\u021bii (ex. aplicarea regimului pentru anul respectiv), iar modific\u0103rile de vector fiscal se fac, \u00een practic\u0103, prin declara\u021bia de men\u021biuni (formular 700), conform regulilor de procedur\u0103 fiscal\u0103.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce impozit pl\u0103tesc micro\u00eentreprinderile, care sunt condi\u021biile de acordare a impozitului micro \u0219i c\u00e2nd e mai avantajos impozitul micro fa\u021b\u0103 de impozitul pe profit.<\/p>\n","protected":false},"author":3,"featured_media":20645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[373],"tags":[22,727,728],"class_list":["post-20644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-antreprenor","tag-impozit-micro","tag-microintreprindere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ 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