The tax on micro-enterprises becomes compulsory for all businesses with turnover below 500,000 euros the tax rate is only 3%
All companies with private capital that earned up to 500,000 euros in revenue in 2016 are required to change their tax system by becoming a taxpayer on microfinance income. Basically, no private company with income under this ceiling can not pay a 16% tax rate, but is forced to apply the tax regime for micro-enterprises.