{"id":1022,"date":"2025-11-25T15:45:10","date_gmt":"2025-11-25T12:45:10","guid":{"rendered":"https:\/\/dosario.ro\/blog\/?p=1022"},"modified":"2025-12-19T17:54:39","modified_gmt":"2025-12-19T14:54:39","slug":"reducere-plafon-microintreprindere-la-100000-euro-din-2026","status":"publish","type":"post","link":"https:\/\/dosario.ro\/blog\/reducere-plafon-microintreprindere-la-100000-euro-din-2026\/","title":{"rendered":"Cum \u0219i c\u00e2nd te afecteaz\u0103 reducerea plafonului micro la 100.000 Euro din ianuarie 2026"},"content":{"rendered":"\n<p>Peisajul fiscal din Rom\u00e2nia se preg\u0103te\u0219te pentru o transformare radical\u0103, cu impact direct asupra micilor antreprenori, \u00een special cei care beneficiau de actualul plafon la microintreprinderi &#8211; 250.000 euro. Discu\u021biile recente \u0219i noile prevederi legislative indic\u0103 o modificare structural\u0103 a modului \u00een care firmele vor fi impozitate \u00eencep\u00e2nd cu anul 2026.<\/p>\n\n\n\n<p>Cel mai important aspect vizeaz\u0103&nbsp;<strong>reducerea drastic\u0103 a plafonului veniturilor<\/strong>&nbsp;care permite \u00eencadrarea la impozitul pe venitul micro\u00eentreprinderilor. Limita, care \u00een trecut a fost mult mai generoas\u0103, urmeaz\u0103 s\u0103 fie stabilit\u0103 la pragul de&nbsp;<strong>100.000 de euro<\/strong>. <\/p>\n\n\n\n<p><strong>Rezumatul schimb\u0103rilor:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plafon nou:<\/strong>&nbsp;100.000 Euro (redus de la 250.000 Euro)<\/li>\n\n\n\n<li><strong>Data verific\u0103rii:<\/strong>&nbsp;31 Decembrie (se verific\u0103 veniturile anului curent &#8211; 2025).<\/li>\n\n\n\n<li><strong>Efect:<\/strong>&nbsp;trecerea ireversibil\u0103 la impozit pe profit pentru cei ce dep\u0103\u0219esc pragul.<\/li>\n\n\n\n<li><strong>\u00centreprinderi legate:<\/strong>&nbsp;aten\u021bie la de\u021binerile de peste 25% \u00een alte firme, deoarece veniturile se cumuleaz\u0103.<\/li>\n<\/ul>\n\n\n\n<p>Aceast\u0103 modificare va atrage dup\u0103 sine trecerea automat\u0103 a unui num\u0103r semnificativ de companii de la regimul favorabil al impozitului pe venit la cel al impozitului pe profit. Pentru a naviga corect prin aceste schimb\u0103ri, este esen\u021bial s\u0103 \u00een\u021belegem mecanismul de verificare de la finalul anului.<\/p>\n\n\n\n<p>Articolele publicate pe Dosario Blog, te ajut\u0103 s\u0103 r\u0103m\u00e2i mereu la curent cu ultimele modific\u0103ri legislative<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Regula critic\u0103 a verific\u0103rii de la 31 Decembrie<\/h2>\n\n\n\n<p>Cel mai important aspect pe care proprietarii de afaceri trebuie s\u0103 \u00eel con\u0219tientizeze este momentul \u201ezero\u201d al anului fiscal: data de&nbsp;<strong>31 decembrie<\/strong>.<\/p>\n\n\n\n<p>Exist\u0103 o confuzie frecvent\u0103 \u00een r\u00e2ndul contribuabililor legat\u0103 de plafonul aplicabil. De\u0219i pe parcursul anului curent o firm\u0103 poate func\u021biona respect\u00e2nd limita actual\u0103 (superioar\u0103 pragului de 100.000 euro), statutul fiscal pentru anul viitor se decide strict pe baza veniturilor cumulate la final de an, raportate la&nbsp;<strong>noul plafon<\/strong>&nbsp;care intr\u0103 \u00een vigoare de la 1 ianuarie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum func\u021bioneaz\u0103 mecanismul de tranzi\u021bie?<\/h3>\n\n\n\n<p>Legisla\u021bia prevede c\u0103 \u00eencadrarea fiscal\u0103 pentru anul urm\u0103tor se face verific\u00e2nd veniturile realizate \u00een anul precedent.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Scenariul:<\/strong>&nbsp;O firm\u0103 \u00eencheie anul curent cu o cifr\u0103 de afaceri de 240.000 de euro .<\/li>\n\n\n\n<li><strong>Situa\u021bia curent\u0103:<\/strong>&nbsp;Aceasta se situeaz\u0103 sub plafonul actual (de 250.000 euro), deci r\u0103m\u00e2ne micro\u00eentreprindere p\u00e2n\u0103 la finalul anului.<\/li>\n\n\n\n<li><strong>Schimbarea:<\/strong>&nbsp;Deoarece veniturile de 220.000 de euro dep\u0103\u0219esc viitorul plafon de 100.000 de euro, firma va fi obligat\u0103 s\u0103 treac\u0103 la impozit pe profit \u00eencep\u00e2nd cu&nbsp;<strong>1 ianuarie<\/strong> <strong>2026<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Astfel, chiar dac\u0103 antreprenorul a respectat regulile pe tot parcursul anului, dep\u0103\u0219irea pragului viitor la data de 31 decembrie atrage schimbarea vectorului fiscal. Aceast\u0103 trecere este definitiv\u0103, firma r\u0103m\u00e2n\u00e2nd pl\u0103titoare de impozit pe profit pe o perioad\u0103 nedeterminat\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Diferen\u021ba dintre dep\u0103\u0219irea \u00een timpul anului \u0219i la final de an<\/h3>\n\n\n\n<p>Este vital s\u0103 distingem \u00eentre cele dou\u0103 situa\u021bii care pot genera trecerea la impozit pe profit:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Dep\u0103\u0219irea plafonului \u00een cursul anului:<\/strong>&nbsp;\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 o firm\u0103 dep\u0103\u0219e\u0219te limita valabil\u0103 \u00een acel moment (de exemplu, \u00een luna iulie), ea trece la impozit pe profit \u00eencep\u00e2nd cu trimestrul \u00een care s-a produs dep\u0103\u0219irea.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Dep\u0103\u0219irea la final de an raportat la noul plafon:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 firma se situeaz\u0103 \u00eentre vechiul plafon \u0219i cel nou (de exemplu, are venituri \u00eentre 100.000 \u0219i 250.000 euro), ea \u00ee\u0219i p\u0103streaz\u0103 statutul de micro\u00eentreprindere p\u00e2n\u0103 la 31 decembrie, dar devine pl\u0103titoare de impozit pe profit din prima zi a anului urm\u0103tor.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Calculul pentru echivalen\u021ba \u00een euro se va face utiliz\u00e2nd cursul de schimb valabil la data de 31.12.2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aten\u021bie sporit\u0103 la \u201e\u00eentreprinderile Legate\u201d<\/h2>\n\n\n\n<p>Noile m\u0103suri fiscale vin \u0219i cu restric\u021bii dure privind fragmentarea afacerilor pentru a evita plata taxelor. Conceptul de&nbsp;<strong><a href=\"https:\/\/static.anaf.ro\/static\/3\/Galati\/20240404125500_definirea1.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00eentreprinderi legate<\/a><\/strong>&nbsp;devine un punct central al verific\u0103rilor.<\/p>\n\n\n\n<p>Mul\u021bi antreprenori au apelat \u00een trecut la strategia de a deschide noi firme pe numele membrilor familiei (so\u021b, so\u021bie, rude) pentru a sparge cifra de afaceri \u0219i a se \u00eencadra sub plafoane. Aceast\u0103 metod\u0103 nu mai este eficient\u0103 sub noile reglement\u0103ri dac\u0103 nu sunt respectate condi\u021biile de de\u021binere.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Regula de\u021binerii de 25%:<\/strong><\/h3>\n\n\n\n<p>Legisla\u021bia stipuleaz\u0103 c\u0103, dac\u0103 o persoan\u0103 de\u021bine, direct sau indirect, mai mult de&nbsp;<strong>25%<\/strong>&nbsp;din valoarea p\u0103r\u021bilor sociale sau a ac\u021biunilor la mai multe societ\u0103\u021bi, acestea sunt considerate \u00eentreprinderi legate.<\/p>\n\n\n\n<p><strong>Consecin\u021ba:<\/strong>&nbsp;Veniturile tuturor acestor firme se&nbsp;<strong>cumuleaz\u0103<\/strong>&nbsp;pentru verificarea plafonului de 100.000 de euro. Dac\u0103 suma veniturilor firmelor legate dep\u0103\u0219e\u0219te acest prag, toate societ\u0103\u021bile din grup \u00ee\u0219i pierd statutul de micro\u00eentreprindere \u0219i trec la impozit pe profit.<\/p>\n\n\n\n<p>Prin urmare, simpla \u00eenfiin\u021bare a unei entit\u0103\u021bi juridice noi nu garanteaz\u0103 optimizarea fiscal\u0103 dac\u0103 structura ac\u021bionariatului dep\u0103\u0219e\u0219te procentul critic de 25%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Alte plafoane revelante:<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Plafonul pentru dividende \u0219i contribu\u021bii sociale<\/h3>\n\n\n\n<p>Pentru asocia\u021bii \u0219i ac\u021bionarii firmelor care \u00ee\u0219i scot profitul sub form\u0103 de dividende:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dac\u0103 prime\u0219ti dividende sub 6 salarii minime brute nu datorezi CASS<\/li>\n\n\n\n<li>dac\u0103 prime\u0219ti dividende \u00eentre 6 \u0219i 12 salarii minime brute vei achita CASS 10% din valoarea a 6 salarii minime&nbsp;<\/li>\n\n\n\n<li>dac\u0103 prime\u0219ti dividende \u00eentre 12 \u0219i 24 salarii minime brute vei achita CASS 10% din valoarea a 12 salarii minime&nbsp;<\/li>\n\n\n\n<li>dac\u0103 prime\u0219ti dividende peste 24 salarii minime brute vei achita CASS 10% din valoarea a 24 salarii minime.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Plafon numerar&nbsp;<\/h3>\n\n\n\n<p>\u00cen continuare, limitele de plat\u0103 \u00een numerar r\u0103m\u00e2n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eentre persoane juridice: maxim 5.000 lei\/zi<\/li>\n\n\n\n<li>\u00eentre persoan\u0103 juridic\u0103 \u0219i persoan\u0103 fizic\u0103: maxim 10.000 lei\/zi<\/li>\n\n\n\n<li>\u00eentre persoane fizice: maxim 50.000 lei\/zi<\/li>\n\n\n\n<li>plafonul pentru casierie r\u0103m\u00e2ne de 50.000 de lei.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Plafoane CAS \u0219i CASS<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CAS (pensii): obligatoriu dac\u0103 venitul net anual dep\u0103\u0219e\u0219te 12 salarii minime brute.\n<ul class=\"wp-block-list\">\n<li>pentru venituri \u00eentre 12 \u0219i 24 de salarii minime: pl\u0103te\u0219ti 25% din 12 salarii minime<\/li>\n\n\n\n<li>pentru venituri peste 24 de salarii minime: pl\u0103te\u0219ti 25% din 24 salarii minime<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>CASS (s\u0103n\u0103tate):\n<ul class=\"wp-block-list\">\n<li>pentru venituri sub 6 salarii minime \u2013 10% din 6 salarii minime<\/li>\n\n\n\n<li>pentru venituri \u00eentre 6 \u0219i 72 de salarii minime \u2013 10% din venitul net real<\/li>\n\n\n\n<li>pentru venituri peste 72 de salarii minime \u2013 10% din plafonul maxim de 72 de salarii minime<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Recomand\u0103ri pentru antreprenori<\/h2>\n\n\n\n<p>Pentru a evita surprizele nepl\u0103cute la \u00eenceputul anului 2026, antreprenorii trebuie s\u0103 efectueze o analiz\u0103 riguroas\u0103 a situa\u021biei financiare \u00eenainte de \u00eencheierea exerci\u021biului financiar curent.<\/p>\n\n\n\n<p>O variant\u0103 care poate fi mai potrivit\u0103 pentru tine este trecerea de la PFA la SRL. <a href=\"https:\/\/dosario.ro\/blog\/transformare-srl-in-pfa\/\">A\u0219a cum am ar\u0103tat<\/a>, o procedur\u0103 direct\u0103 nu exist\u0103, fiind necesar\u0103 suspendarea sau radierea SRL-ui \u0219i deschiderea unui PFA.<\/p>\n\n\n\n<p>Este recomandat s\u0103 consulta\u021bi un expert contabil pentru a verifica dac\u0103 veniturile estimate pentru finalul acestui an v\u0103 vor plasa \u00een zona de risc. Acesta va putea evalua impactul trecerii la impozitul pe profit asupra modelului de business.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Peisajul fiscal din Rom\u00e2nia se preg\u0103te\u0219te pentru o transformare radical\u0103, cu impact direct asupra micilor antreprenori, \u00een special cei care beneficiau de actualul plafon la&#8230;<\/p>\n","protected":false},"author":5,"featured_media":1025,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_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,"_kad_post_classname":"","footnotes":""},"categories":[261,211,213,112],"tags":[337,335,333,332,334,331,330,336],"class_list":["post-1022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghidurile-dosario","category-noutati-legislative","category-obligatii-firma","category-taxe-si-impozite","tag-antreprenoriat-romania-2","tag-cod-fiscal-2026","tag-impozit-pe-profit","tag-impozit-pe-venit","tag-legislatie-fiscala-romania","tag-microintreprinderi-2026","tag-plafon-microintreprindere","tag-taxe-firme-mici"],"yoast_head":"<!-- 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