Employee-less microenterprise? No way!

Have you set up a microenterprise but do not have at least one employee? This means you actually have no microenterprise and you should be paying profit tax.
This is because the Law enacting the Ordinance on taxation for microenterprises published in the Official Gazette on April 9, 2003 says one of the conditions that need to be met for a microenterprise to be acknowledged as such is hiring at least one employee.
The law did not come with a specific enforcement deadline, yet the common practice shows it to enforce upon publication.
The ordinance had initially required the number of employees of a microenterprise to be zero to nine.
Finance Ministry sources say the matter will be cleared up by a series of provisions in Ordinance 36/2003 now under debate by the Parliament, which should address a series of issues in the fiscal legislation.
Under the circumstances, those that had microenterprises running prior to the publication of the law will retain their status but have until the end of the year to hire at least one employee. All this because the law says the microenterprise status for next year will be set according to the conditions met at the end of the fiscal 2003.
Those that establish a microenterprise after the publication of the law will have to hire at least one employee within a time frame yet to be set, instead of having to hire that employee “upon establishment” as bound by the law.
The new provisions allow choosing between the microenterprise status, which entails paying 1.5% tax on total revenues, and the payment of the profit tax.