If I have a tax debt larger than RON 1 million, I can restructure it until 30 September 2019, subject to a number of conditions. If my debt is smaller than RON 1 million, I can get my fees and penalties waived if I pay the main debt until 15 December 2019

If my business model has a small mark-up but a large income base, then the microenterprise might not be the best solution - and being a profit tax-payer might bring better tax advantages

If the annual revenue of my Business in Romania is between EUR 100 000 and EUR 1 000 000, the minimum salary costs for 1 full-time employee are covered from the tax difference between the 3% and 1% revenue tax described above, so it is recommended for me to hire an employee when my revenue gets around the EUR 100 000 threshold

Here are a couple of hints: revalue it when its value drops - and I must also remember the 3-years rule to avoid local taxes 15 time higher if I run economic activities in that location

If I own real estate (applicable both for me as an individual or for my company) & I run an economic activity in that location, then, every 3 years, I must revalue my real estate and file the Revaluation Report to the Local Taxes Authority to avoid local taxes 15 times higher