{"id":31905,"date":"2024-05-17T09:36:49","date_gmt":"2024-05-17T06:36:49","guid":{"rendered":"https:\/\/legalbadger.org\/?p=31905"},"modified":"2025-03-12T21:00:54","modified_gmt":"2025-03-12T18:00:54","slug":"micro-entreprises-2025-en-roumanie","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/fr\/juridique\/droit-des-affaires\/micro-entreprises-2025-en-roumanie\/","title":{"rendered":"Micro-entreprises 2025 en Roumanie"},"content":{"rendered":"

Le r\u00e9gime fiscal des micro-entreprises en Roumanie est un syst\u00e8me d’imposition optionnel qui offre des avantages fiscaux aux petites entreprises. Ce r\u00e9gime a connu de nombreuses modifications au fil des ans, et l’ann\u00e9e 2025 apporte \u00e9galement une s\u00e9rie de nouveaut\u00e9s et d’ajustements aux conditions d’application.<\/span><\/p>\n

Ci-dessous, nous analyserons les conditions qu’une soci\u00e9t\u00e9 doit remplir pour \u00eatre consid\u00e9r\u00e9e comme une micro-entreprise en 2025, ainsi que les implications fiscales de ce statut.<\/span><\/p>\n

Quelles sont les conditions pour \u00eatre une micro-entreprise en 2025 en Roumanie\u00a0?<\/b><\/h2>\n

Conform\u00e9ment aux dispositions de l’article 47 du Code fiscal, pour \u00eatre class\u00e9e comme micro-entreprise en 2025, une soci\u00e9t\u00e9 doit remplir cumulativement les conditions suivantes au 31 d\u00e9cembre de l’ann\u00e9e fiscale pr\u00e9c\u00e9dente :<\/span><\/p>\n

    \n
  1. La soci\u00e9t\u00e9 doit avoir r\u00e9alis\u00e9 un chiffre d’affaires ne d\u00e9passant pas l’\u00e9quivalent en lei de 250 000 euros, et \u00e0 partir du 1er janvier 2026, ce seuil sera r\u00e9duit \u00e0 100 000 euros. Pour d\u00e9terminer ce plafond, le taux de change applicable \u00e0 la cl\u00f4ture de l’exercice financier sera utilis\u00e9.<\/span><\/li>\n
  2. Le capital social de la soci\u00e9t\u00e9 doit \u00eatre d\u00e9tenu par des personnes autres que l’\u00c9tat et les collectivit\u00e9s territoriales.<\/span><\/li>\n
  3. La soci\u00e9t\u00e9 ne doit pas \u00eatre en cours de dissolution suivie d\u2019une liquidation, enregistr\u00e9e au registre du commerce ou devant les tribunaux.<\/span><\/li>\n
  4. La soci\u00e9t\u00e9 doit avoir au moins un salari\u00e9, \u00e0 l’exception des cas pr\u00e9vus \u00e0 l’article 48, alin\u00e9a (3) du Code fiscal, qui permet de remplir cette condition dans un d\u00e9lai de 30 jours \u00e0 compter de l’enregistrement pour les soci\u00e9t\u00e9s nouvellement cr\u00e9\u00e9es.<\/span><\/li>\n
  5. Elle doit avoir des associ\u00e9s\/actionnaires d\u00e9tenant directement ou indirectement plus de 25 % de la valeur\/du nombre des titres de participation ou des droits de vote et \u00eatre la seule entit\u00e9 juridique d\u00e9sign\u00e9e par les associ\u00e9s\/actionnaires pour appliquer les dispositions de ce titre.<\/span><\/li>\n
  6. Elle doit avoir d\u00e9pos\u00e9 ses \u00e9tats financiers annuels dans les d\u00e9lais l\u00e9gaux, si cette obligation lui incombe.<\/span><\/li>\n<\/ol>\n

    En plus de ces conditions, il existe plusieurs restrictions concernant le type d’activit\u00e9s exerc\u00e9es. Ainsi, les personnes morales roumaines op\u00e9rant dans des secteurs tels que la banque, les assurances et la r\u00e9assurance, le march\u00e9 des capitaux (\u00e0 l’exception des interm\u00e9diaires en assurance remplissant certaines conditions cumulatives), les jeux de hasard, l’exploration et l’exploitation des gisements de p\u00e9trole et de gaz naturel ne peuvent pas opter pour le r\u00e9gime des micro-entreprises.<\/span><\/p>\n

    Taux d’imposition sur les revenus des micro-entreprises en 2025 en Roumanie<\/b><\/h3>\n

    Lorsqu’une soci\u00e9t\u00e9 remplit les conditions pour \u00eatre consid\u00e9r\u00e9e comme une micro-entreprise, elle est soumise \u00e0 un r\u00e9gime fiscal sp\u00e9cifique, avec des taux d’imposition diff\u00e9renci\u00e9s en fonction du niveau des revenus et du type d’activit\u00e9 exerc\u00e9e. \u00c0 partir du 1er janvier 2024, les taux d’imposition sur les revenus des micro-entreprises sont :<\/span><\/p>\n

    a) 1 % pour les micro-entreprises r\u00e9alisant un chiffre d\u2019affaires jusqu\u2019\u00e0 60 000 euros inclus et n\u2019exer\u00e7ant pas d\u2019activit\u00e9s dans certains secteurs tels que l\u2019informatique, le conseil, l’h\u00f4tellerie, la restauration, etc.<\/span><\/p>\n

    b) 3 % pour les micro-entreprises r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 60 000 euros ou exer\u00e7ant des activit\u00e9s principales ou secondaires correspondant aux codes CAEN suivants : 5821 – \u00c9dition de jeux informatiques, 5829 – \u00c9dition d’autres logiciels, 6201 – D\u00e9veloppement de logiciels sur commande (logiciels orient\u00e9s client), 6209 – Autres services en technologie de l’information, 5510 – H\u00f4tels et h\u00e9bergements similaires, 5520 – H\u00e9bergements de vacances et courts s\u00e9jours, 5530 – Parcs pour caravanes, campings et colonies de vacances, 5590 – Autres services d’h\u00e9bergement, 5610 – Restaurants, 5621 – Services de restauration (traiteur) pour \u00e9v\u00e9nements, 5629 – Autres services de restauration non class\u00e9s ailleurs, 5630 – Bars et autres services de boissons, 6910 – Activit\u00e9s juridiques (uniquement pour les soci\u00e9t\u00e9s disposant de la personnalit\u00e9 juridique et ne relevant pas d\u2019une entit\u00e9 fiscalement transparente, constitu\u00e9es par des avocats selon la loi), 8621 – Activit\u00e9s de soins m\u00e9dicaux g\u00e9n\u00e9raux, 8622 – Activit\u00e9s de soins m\u00e9dicaux sp\u00e9cialis\u00e9s, 8623 – Activit\u00e9s de soins dentaires, 8690 – Autres activit\u00e9s li\u00e9es \u00e0 la sant\u00e9 humaine.<\/span><\/p>\n

    Selon les modifications l\u00e9gislatives introduites par l\u2019O.U.G. n\u00b0 156\/2024, \u00e0 partir du 1er janvier 2025, le taux d\u2019imposition de 3 % s\u2019appliquera \u00e9galement aux micro-entreprises exer\u00e7ant des activit\u00e9s principales ou secondaires correspondant aux codes CAEN 6210 – D\u00e9veloppement de logiciels sur commande (logiciels orient\u00e9s client), 6290 – Autres services en technologie de l’information, 5611 – Restaurants, 5612 – Activit\u00e9s des unit\u00e9s mobiles de restauration, 5622 – Autres services de restauration non class\u00e9s ailleurs.<\/span><\/p>\n

    Ces taux d’imposition s’appliquent sur la base imposable d\u00e9termin\u00e9e conform\u00e9ment \u00e0 l’article 53 du Code fiscal. En g\u00e9n\u00e9ral, la base imposable est calcul\u00e9e en tenant compte de la totalit\u00e9 des revenus enregistr\u00e9s, moins certains revenus non imposables, tels que les revenus provenant de la production d’immobilisations, les subventions, les provisions ou les ajustements pour d\u00e9pr\u00e9ciation. En outre, dans certaines situations, des \u00e9l\u00e9ments assimil\u00e9s aux revenus, tels que les gains de change favorables enregistr\u00e9s \u00e0 la fin de l’exercice fiscal, peuvent \u00eatre ajout\u00e9s \u00e0 la base imposable.<\/span><\/p>\n

    Il est important de noter qu\u2019en Roumanie, bien que le r\u00e9gime des micro-entreprises puisse sembler avantageux en raison de ses faibles taux d\u2019imposition, il comporte \u00e9galement certaines limitations et obligations. Par exemple, les micro-entreprises ne peuvent pas opter pour l’imp\u00f4t sur les b\u00e9n\u00e9fices en cours d’ann\u00e9e fiscale, mais seulement \u00e0 partir de l’ann\u00e9e fiscale suivante. De plus, si une micro-entreprise d\u00e9passe le seuil de 250 000 euros (ou 100 000 euros \u00e0 partir du 1er janvier 2026) en cours d’ann\u00e9e, elle est soumise \u00e0 l’imp\u00f4t sur les b\u00e9n\u00e9fices \u00e0 compter du trimestre o\u00f9 ce seuil a \u00e9t\u00e9 d\u00e9pass\u00e9, sans possibilit\u00e9 de revenir au r\u00e9gime des micro-entreprises pour la p\u00e9riode suivante.<\/span><\/p>\n

    Le r\u00e9gime fiscal des micro-entreprises est une option d’imposition attractive pour les petites entreprises, offrant des taux d’imposition avantageux et certaines simplifications administratives. Cependant, avant d’opter pour ce r\u00e9gime, chaque soci\u00e9t\u00e9 doit examiner attentivement si elle remplit les conditions l\u00e9gales et \u00e9valuer son impact fiscal.<\/span><\/p>\n

    \u00c9tant donn\u00e9 la dynamique l\u00e9gislative et les fr\u00e9quentes modifications du Code fiscal, il est recommand\u00e9 aux entreprises de se tenir r\u00e9guli\u00e8rement inform\u00e9es des \u00e9ventuelles mises \u00e0 jour et de recourir aux services de professionnels du domaine fiscal afin de prendre des d\u00e9cisions \u00e9clair\u00e9es et d\u2019\u00e9viter d\u2019\u00e9ventuels risques.<\/span><\/p>\n

    En conclusion, le r\u00e9gime des micro-entreprises peut \u00eatre une option viable pour de nombreuses soci\u00e9t\u00e9s en 2025, mais ce choix doit \u00eatre fait apr\u00e8s une analyse approfondie des conditions d\u2019\u00e9ligibilit\u00e9, des implications fiscales et des besoins sp\u00e9cifiques de chaque entreprise.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Le r\u00e9gime fiscal des micro-entreprises en Roumanie est un syst\u00e8me d’imposition optionnel qui offre des avantages fiscaux aux petites entreprises. Ce r\u00e9gime a connu de nombreuses modifications au fil des ans, et l’ann\u00e9e 2025 apporte \u00e9galement une s\u00e9rie de nouveaut\u00e9s et d’ajustements aux conditions d’application. Ci-dessous, nous analyserons les conditions qu’une soci\u00e9t\u00e9 doit remplir pour […]<\/p>\n","protected":false},"author":1,"featured_media":31906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[289,294],"tags":[],"ppma_author":[119],"class_list":["post-31905","post","type-post","status-publish","format-standard","has-post-thumbnail","category-droit-des-affaires","category-droit-fiscal"],"yoast_head":"\nMicro-entreprises 2025 en Roumanie - Legal Badger<\/title>\n<meta name=\"description\" content=\"Micro-entreprises 2025 en Roumanie\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/?p=32036\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Micro-entreprises 2025 en Roumanie - 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