Key changes in EU funds: a higher threshold for fixed assets and the regional impact

The current state of EU funds in Romania

The European Union remains a vital source of funding for Romanian businesses, through a range of regional and national programmes that support investment, innovation and sustainable development. With a substantial budget allocated for the coming period, EU funds remain a major opportunity for Romanian entrepreneurs, but as fiscal rules change, new challenges arise. One of the major recent changes is the increase in the fiscal threshold for fixed assets, effective 25 February 2026. It directly affects how companies can account for and justify eligible costs within EU-funded projects.

What is the fiscal threshold for fixed assets and why does it matter?

The fiscal threshold for fixed assets sets the minimum value an item must have to be recorded in the accounts as a fixed asset, rather than simply as a current expense. Raising this threshold means that many of the items you purchase can no longer be treated as fixed assets, which has direct implications for the eligibility of costs in EU-funded projects, as well as for depreciation and tax deductions.

For example, if the threshold was previously 2,500 lei and has now been raised to a higher amount, companies that submitted projects to purchase equipment valued between the old and the new threshold need to reassess how they will classify these costs. This change may put the funding at risk, because some EU programmes require equipment and goods to be recorded as fixed assets in order to be considered eligible.

Regional differences in handling the new guidance

One point worth noting is that the guidance on adapting to the new threshold is not uniform nationwide, but differs from one region to another. This means that in regions with regional EU programmes, managed by each region's Managing Authorities, the methodologies for justifying costs related to fixed assets differ slightly.

For example, some regions allow certain categories of goods to be classed as fixed assets even if their value is below the new fiscal threshold, provided they are considered essential to carrying out the activity. Other regions may accept lower-value equipment as a type of expense, but only on condition that it is rigorously justified through technical documentation and evidence of its use in the project.

Such a differentiated approach can create confusion or difficulties for entrepreneurs who run projects in several regions or who work with suppliers and consultants from different parts of the country. In addition, consultants and companies must pay close attention to the specific requirements of each region to avoid the risk of funding being withdrawn, or even penalties.

Who are the eligible beneficiaries and which documents must be prepared?

The eligible beneficiaries under EU programmes who will be affected by this change are generally SMEs, micro-enterprises and large enterprises, with varied activities ranging from industry and agriculture to services and IT. Priority is given to projects involving investment in equipment, machinery, plant and software, since these frequently fall into the category of fixed assets.

Under the new guidance, beneficiaries must prepare more complex documentation, which may include:

• Technical data sheets and catalogues for the equipment purchased, to demonstrate its necessity and functionality within the project.
• Accounting documents updated in line with the new fiscal threshold, correctly reflecting the recording of assets.
• Minutes of acceptance and use of the equipment.
• Additional regional justifications, in line with the specific requirements of the Managing Authorities.

What companies need to prepare and what to watch out for

Entrepreneurs must treat this change with the utmost seriousness. The first step is to consult the official guidance of the Managing Authority for the region where the project will be carried out. It is important to work closely with tax advisers and EU funding experts to interpret the new rules correctly.

Companies should carry out a detailed inventory of all the equipment planned for funding and check whether it meets the fixed-asset criterion under the new regional definition. It may be necessary to change the procurement plan or even adjust contract values to the established threshold.

Entrepreneurs must also be ready to provide complete documentation adapted to regional requirements, thereby avoiding delays or the rejection of projects. Another point to watch is the timetable for implementing the new rule – 25 February 2026 – so that you do not run into problems during the projects' eligibility period.

In the long term, the change in the fiscal threshold also brings an opportunity to optimise companies' accounting management, including a review of internal policies on depreciation and asset classification. This can give greater clarity in financial management and bring you into line with updated European standards.

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