Although at first glance it looks like a piece of legislation targeting small business status by increasing the VAT ceiling, in fact, Government Ordinance 22/2025 brings more far-reaching and binding changes. The normative act introduces a number of VAT changes with a direct impact on small businesses and service providers, such as the extension of the special EU exemption regime and the redefinition of the place of supply of services. An analysis by Inge Abdulcair, Director PwC România, and