Abstract: The taxation regime of the micro-enterprises incomes is amended starting with the 1st of January 2023, according to the Government Ordinance No. 16/2022 for amending and supplementing the Law No. 227/2015 on the Fiscal Code, the abrogation of normative acts and other financial-fiscal measures. The micro-enterprises income tax becomes optional. We are witnessing the redefining of the microenterprises and the exceptions regarding the entities that can apply this regime and the amendment of the rules for exiting the micro-enterprises income tax application. Changes include the reduction of the achieved incomes ceiling to 500,000 Euro, the elimination of the 3% tax rate, the obligation that the company should have at least one employee, the limitation of the number of micro-enterprises owned by the same shareholder/associate. The ordinance clearly states the tax decrease order of the fiscal facilities. Likewise, the companies applying the specific tax in 2022 are provided with the possibility to select the payment of the micro-enterprises income tax starting next year.