Presidential Decree No. 100 of 26 May 2026 introduced a new simplified regime for businesses. Companies in catering, trade and services can voluntarily switch to a simplified procedure for paying VAT. The regime applies from 1 June 2026 until 1 January 2030.
It is not available to large taxpayers or to companies with a state shareholding of 50% or more.
What businesses get
- VAT at 6% instead of the standard 12%.
- Exemption from corporate income tax.
- However, input VAT cannot be offset.
Notice filed in June: regime applies from 1 July
The switch does not take effect on the filing date: the regime applies from the first day of the month following the month in which the notice is filed.
Cafés and restaurants: 40% VAT refund regardless of the share of cashless payments
Catering businesses on the general tax regime now receive a 40% VAT refund whatever proportion of their payments is cashless. Previously, the refund was available only where cashless payments accounted for 60% or more.
ABACUS Law Firm’s lawyers can help you assess whether the switch makes sense for your business and identify the most suitable option.
For more on the new regime, see the ABACUS Telegram channel.
