15Jan

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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