Fiscal limits 2019

15Jan15/01/2019

Fiscal limits 2019

Tax Alert

Fiscal limit	EUR	Exchange rate	LEI
Fitting in micro-enterprises	1.000.000	4.6639 lei / euro	4.663.900
VAT registration	88.500	3.3817 lei / euro	300.000
VAT on receipt	–	–	2.250.000
Intra-Community acquisitions of non-taxable goods in Romania	10.000	3.3817 lei / euro	34.000
VAT tax period	100.000	4.6581 lei / euro	465.810
Income determination in real system	100.000	4.6535 lei / euro	465.350
Distance sales	35.000	3.3817 lei / euro	118.000
CAS and CASS payment for extra-salary incomes	–	–	24.960
The 5% vat rate applied for the sale of real estate to individuals	–	–	450.000
Deductibility of the excess cost of debt for 2018	200.000	4.6639 lei / euro	932.780

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