1. VAT Thresholds Applicable in 2026
Switching from Monthly VAT to Quarterly VAT
Companies that, in 2025, did not exceed the threshold of EUR 100,000 and did not carry out intra-Community acquisitions of goods must apply the quarterly tax period starting in 2026.
Declaration: D700 | Deadline: January 15, 2026
Switching from Quarterly VAT to Monthly VAT
The tax period becomes the calendar month in the following situations:
-
carrying out a taxable intra-Community acquisition in 2026 (mandatory for the current year and the following year);
D700 | Deadline: 5 working days from the end of the month in which the tax becomes chargeable -
exceeding the EUR 100,000 VAT turnover threshold;
D700 | Deadline: January 15, 2026
VAT Registration
Exceeding the threshold of RON 395,000 during 2026 obliges the entity to apply for VAT registration at the date the threshold is exceeded.
D700 | Deadline: on the date the threshold is exceeded
Deregistration from VAT Records
Taxable persons who have not exceeded the exemption threshold may request the application of the special exemption regime.
D700 | Deadline: between the 1st and the 10th of the month following the tax period
2. Thresholds – Micro-enterprises and Corporate Income Tax
Switching from Micro-enterprise to Corporate Income Tax
-
if the EUR 100,000 threshold is exceeded as of 31.12.2025 → corporate income tax applies starting in 2026;
D700 | Deadline: January 15, 2026 -
if the threshold is exceeded during 2026 → corporate income tax applies starting with the quarter in which the threshold is exceeded;
D700 | Deadline: 15 days from the end of the respective quarter
Optional Switch from Micro-enterprise to Corporate Income Tax
The option may be exercised only for the following fiscal year.
D700 | Deadline: March 31, 2026
Switching from Corporate Income Tax to Micro-enterprise Regime
Companies that meet the legal conditions as of 31.12.2025 may apply the micro-enterprise regime in 2026.
D700 | Deadline: March 31, 2026
