← Tax Optimization · Self-Employed (PFA) / Company
TVA — when voluntary registration under the threshold pays off
You stay a TVA non-payer under the threshold in most cases — but there's one concrete scenario where voluntary registration, though it seems counterintuitive, saves money.
What the law says
Under the registration threshold, you remain a TVA non-payer by default — this simplifies administration and avoids tying up cash flow in recoverable TVA. The exception: if most of your clients are TVA-paying companies (who deduct TVA anyway, so your price doesn't become more expensive for them) and you buy a lot with TVA (equipment, services), voluntary registration lets you deduct that TVA — it can come out more advantageous even under the threshold.
Art. 310 Cod fiscal — the special exemption regime for small enterprises.
How it applies, in numbers
Illustrative example: a PFA buys equipment worth 20,000 lei plus TVA (19%), i.e. 3,800 lei TVA. If registered as a TVA payer, it recovers all 3,800 lei. If not registered, the TVA stays a definitive cost, included in the purchase price.
Common mistakes
The common mistake is automatically assuming being a TVA non-payer always means fewer taxes — if you work almost exclusively with TVA-paying companies and have large purchases with deductible TVA, staying under the threshold without voluntary registration can cost more than it seems.
