Aller au contenu principal

Taxation

Impôts des sociétés

Chapter I: Introduction to Corporate Taxation in Romania

💡
Companies can choose from 1% income tax or 16% profit tax.

Every successful business must understand the tax system within the jurisdiction it operates. The Romanian corporate tax landscape offers entrepreneurs various routes to drive fiscal efficiency and maximize profit. Here, we primarily focus on two significant taxes levied on corporations: Impôt sur les bénéfices et Impôt sur le revenu.

Profit Tax, a standard flat rate of 16%, is charged on the taxable income of a company, while Income Tax, a mere 1%, applies to micro-enterprises earning under €500,000 annually. This article will guide you through both systems, emphasizing the key components, and help you understand why and when you might choose one over the other. Romania's advantageous tax rates, when compared to the EU and US averages, make it a compelling location for corporations seeking tax efficiency and a favorable business environment.

Remember, it's not just about understanding these taxes, but mastering how to navigate them strategically that sets thriving businesses apart. Let's delve into the nuances of the Romanian corporate taxation system.

Chapter II: Navigating the Landscape of Profit Tax

Profit Tax in Romania is set at a flat rate of 16%. Il est appliqué au revenu imposable, calculé comme les revenus moins les dépenses, avec certains ajustements. Ci-dessous, nous disséquons la formule et nous plongeons dans les éléments clés:

💡
Revenu imposable = (Revenus - Dépenses) - (Revenus non imposables + Déductions fiscales) + Dépenses non déductibles + Éléments similaires de revenus et de dépenses + Pertes fiscales récupérées

Et puis:

💡
Impôt sur les bénéfices = Revenu imposable x 16%

Alors que les revenus et les dépenses sont explicites, comprendre les types de revenus non imposables, les déductions fiscales, et les dépenses non déductibles peut faire une différence significative dans votre responsabilité fiscale globale.

Dépenses déductibles: These are costs incurred for the purpose of your economic activity. They reduce the taxable income and include expenses such as wages, expenditure on teleworking for employees, protocol expenses, social expenditure, expenditure for the proper functioning of establishments, and other business-related costs.

Dépenses non déductibles: Ce sont des coûts qui ne peuvent pas être soustraits du revenu imposable.

Revenus non déclarés: These are specific income types that are not subjected to taxation. Examples include dividends received from another Romanian or foreign legal entity, income from the cancellation, recovery, or reduction of provisions, and income from the change in fair value of investment property/biological assets.

Catégorie Explication
Dépenses déductibles Les dépenses engagées à des fins commerciales qui réduisent le revenu imposable.
Dépenses non déductibles Les coûts qui ne peuvent pas être soustraits du revenu imposable.
Revenus non imposés Specific income types that are not subjected to taxation.

Chapter III: The Advantages of Income Tax for Micro Companies

In contrast to the Profit Tax, Romanian micro-companies can opt to pay an Income Tax which stands at only 1% for companies generating under €500,000 in revenue annually. This flat, low rate is one of the reasons why Romania is considered a tax haven for startups and SMEs.

The formula for calculating the Income Tax is straightforward:

💡
Base imposable = Income from any source - (various types of income detailed in the tax summary provided earlier)

Alors,

💡
Impôt sur le revenu = Base imposable x 1%

Voici une représentation visuelle du calcul ci-dessus:

Base imposable Explication
Revenus de toute source Total income generated by the business
Divers types de revenus Comprend les produits des stocks, des travaux en cours, des subventions, des provisions, etc.
Calcul final Base imposable (revenus de toute source - divers types de revenus) x 1%

Ce régime fiscal avantageux favorise les initiatives entrepreneuriales, créant un environnement idéal pour la croissance des entreprises. En maintenant une charge fiscale plus faible, le système fiscal roumain offre aux PME la liberté financière de réinvestir dans leurs entreprises et de préparer le terrain pour une expansion future.

Chapitre IV: Les changements dans les lois fiscales de la Roumanie et une perspective globale

Romania's tax landscape is dynamic, with changes being made frequently to optimize the business environment. Recently, there was a reduction in the revenue threshold for micro-companies from €1,000,000 to €500,000 annually. While this might appear less favourable, the low 1% income tax rate still puts Romanian micro-companies at an advantage when compared to their counterparts in many other countries.

Additionally, the dividend tax increased from 5% to 8%. Although this represents a slight increase, it's essential to keep in mind that this rate is still significantly lower than many European Union (EU) or United States (US) counterparts.

To offer a clear perspective, let's compare Romania's tax rates with other popular business hubs:

Pays Income Tax Rate Dividend Tax Rate
Roumanie 1% 8%
Royaume-Uni 19% Up to 38.1%
US 21% Up to 23.8%
Allemagne 15% Up to 26.375%
France 28% Up to 30%

As seen above, Romania offers one of the lowest corporate tax rates in the world. Its favourable taxation framework makes it an appealing destination for entrepreneurs seeking to maximize their profits and minimize their tax liability.

Chapitre V: Aspects pratiques de la gestion fiscale en Roumanie

Managing your taxes in Romania is relatively straightforward, thanks to the efforts of ANAF (National Agency for Fiscal Administration). This organization provides an online platform for taxpayers to manage their tax-related affairs digitally. This includes declarations, payments, and information about the latest changes in tax laws.

Plongeons dans les considérations clés pour gérer efficacement vos obligations fiscales en Roumanie:

Tax Declarations and Payments: Romania operates on a self-assessment tax system. This means businesses are responsible for calculating their taxes and submitting declarations to ANAF. Companies are expected to file their annual tax returns by the 25th of March the following year, and tax payments are usually due at the same time.

Vérifications fiscales: Les entreprises en Roumanie devraient se préparer pour des audits fiscaux potentiels. Cela inclut le maintien de dossiers précis et des reçus liés au revenu et aux dépenses, et la compréhension de vos droits et responsabilités pendant un audit.

Conventions de non double imposition : Romania has signed double taxation treaties with over 90 countries. These treaties prevent businesses and individuals from paying tax on the same income in both Romania and their country of residence. It's crucial to understand how these treaties might apply to you or your business.

Soutien juridique: Given the dynamic nature of Romanian tax laws, many businesses opt to use a tax adviser or attorney who specializes in Romanian tax law. This not only ensures compliance but also allows companies to make the most of the tax benefits available.

Considérations TVA: Businesses with an annual turnover exceeding €88,500 are required to register for VAT. Some businesses may opt for voluntary registration if their turnover is below this threshold.