Freelancer in Romania, PFA or SRL, Tax and Visa Routes
A freelancer in Romania works for clients on their own account. The legal form is a PFA (persoană fizică autorizată, an individual authorised at the trade register) or an SRL the freelancer owns. EU, EEA and Swiss citizens need no visa. A non-EU citizen applies for a long-stay visa chosen by purpose. We did not verify exemptions by nationality.
Can I work as a freelancer in Romania, and in which form?
Yes. For tax, a freelancer carries on an independent activity (activitate independentă). That means the activity meets at least 4 of 7 criteria, among them freedom to work for several clients and bearing the activity's inherent risks (art. 7 pt. 3 of the Fiscal Code). EU, EEA and Swiss citizens may work independently on the same terms as Romanians (IGI).
Two forms are in common use. A PFA is an individual under the original 2008 text of OUG 44/2008. That text leaves out liberal professions and activities under special laws (art. 1(2)). An SRL is a legal person that one person may found. Its members answer only up to the subscribed capital (art. 5(2) and 3(3) of Law 31/1990, text of January 2024). The Romanian SRL guide explains the form.
A new SRL needs a minimum capital of 500 lei. The minimum is 5,000 lei where net turnover passed 400,000 lei in the previous year (art. VI of Law 239/2025). For the detail, see the SRL share capital guide. A freelancer may also buy an existing SRL, a shelf company in Romania, instead of forming one. The last section sets out what that involves.
What is the difference between a PFA and an SRL?
The table sets the two forms side by side for income year 2026. Every PFA cell that rests on OUG 44/2008 uses the original 2008 text. We did not read the amended statute from an official host.
| Aspect | PFA (original 2008 text of OUG 44/2008 unless a Code article is cited) | SRL (Law 31/1990, text of January 2024) |
|---|---|---|
| Legal status | An individual authorised to work mainly with their own labour, not a legal person (art. 2 lit. i) | A legal person that one person may found (art. 5(2)) |
| Who may be one | Romanian, EU and EEA citizens by the 2008 text (art. 3(1)); the Foreign Ministry's visa list says it applies in fact to foreigners too | One person may found it and may be sole member of several SRLs (art. 14 repealed on 5 July 2020) |
| Liability | The ring-fenced estate (patrimoniu de afectațiune) if one was set up and, in addition, the whole estate (art. 20(1)) | Members answer up to the subscribed capital (art. 3(3)); a member who abuses limited liability in fraud of creditors answers without limit for the unpaid obligations (art. 237^1(3)) |
| Registration and seat | Registration and authorisation at the county trade register office before starting; a professional seat in Romania with a right to use the premises (art. 5, 7(1), 9(2), 10(1)) | Founded by the act of one person, in which case only a statute (statut) is drawn up (art. 5(2)) |
| Income tax | 10% on the taxable annual net income (art. 123(1) Fiscal Code), or 10% on the adjusted annual norm (art. 69^2(1)) | Profit tax of 16% (art. 17), or by option the micro-enterprise tax at a single 1% of turnover (art. 51(1)) |
| Contributions | CAS 25% from 12 minimum gross wages of income; CASS 10% on a base of at least 6 and at most 72 minimum wages (art. 138(a), 148, 156, 170(1), 174(6)) | CAS 25% and CASS 10% on the owner's pay (art. 138(a), 156); on dividends, 16% tax and CASS in bands of 6, 12 or 24 minimum wages (art. 97(7), 170(3)) |
| Returns and deadlines | Single return and payment by 25 May of the year after the income (art. 122(3), 123(7)) | Micro tax paid quarterly, by the 25th of the month after the quarter (art. 56(1)); annual statements by 31 May (OMF 2.036/2025); the owner's own single return by 25 May |
| Books | Single-entry books on the 2008 text (art. 15); a norm-taxed PFA completes only the income part of the fiscal register (art. 69(8)) | The administrator answers for the accounts, kept by the company's own accounting staff or under a contract with a CECCAR member (art. 10 of Law 82/1991) |
| VAT | The small-enterprise exemption applies up to 395,000 lei of annual turnover (art. 310(1)) | The same ceiling applies (art. 310(1)) |
The table is not a ranking. It lists conditions. The choice belongs to the freelancer together with a registered tax consultant or accountant. This site explains the law and gives no advice on a reader's case.
How is a PFA registered and authorised?
This is the path of an EU, EEA or Swiss citizen. The sequence for a non-EU citizen is in the D/AE section below. Every step rests on the original 2008 text of OUG 44/2008. We did not read the amended statute from an official host.
Check the activity
The statute covers activities listed in the CAEN code and leaves out regulated liberal professions and activities under special laws (art. 1(2)).
Secure the seat
A professional seat in Romania needs a right to use the premises (art. 5, 9(2)).
File the application
at the county trade register office of the seat, with the documents of the statute's annex, before starting (art. 7(1), 10(1)).
Wait for the registrar
On the original 2008 text the certificate of registration was due in 3 working days, and a certificate of mentions in 5 (art. 13(2)). We did not confirm the term in force today, because Law 265/2022 later changed the trade register rules. An incomplete file gets up to 15 days (art. 11(3)).
Receive the certificate
It carries the CUI and attests registration, authorisation and tax registration (art. 13(3)). VAT registration is separate. Below 395,000 lei of annual turnover the small-enterprise exemption may be applied (art. 310(1)). Registration for normal VAT is then not required, but a special code under art. 317 can still be required for intra-EU acquisitions and cross-border services.
Register residence
An EU, EEA or Swiss citizen staying over 3 months registers at the county IGI office, with the ONRC certificate.
Return every year
The single return and the payment of tax, CAS and CASS fall by 25 May. Books are single-entry on the 2008 text (art. 15).
How is a PFA taxed, and what are CAS and CASS?
A PFA's independent income carries three charges: income tax of 10% on net income, CAS (pension) at 25% and CASS (health) at 10%. All are declared in one return due by 25 May. The rates are those of 2026 in the Fiscal Code as amended. ANAF's consolidation to Law 170/2026 is not an official republication.
Real system or income norm
In the real system, net annual income is gross income less the costs deductible for earning it, taken from the accounting data (art. 68(1)). The 10% tax applies after the CAS and CASS owed are deducted (art. 123(1), 118(2)(b)).
The income norm (normă de venit) is the second way. It is open where the activity is not a liberal profession and is on the Ministry of Finance's list. Net income is set from norms at the place of activity (art. 69(1)-(2)). It is taxed at 10% (art. 69^2(1)). A norm-taxed PFA has no accounting duty (art. 69(8)). It may opt for the real system, bound for 2 consecutive fiscal years (art. 69^1(2)). With another independent activity, the real system applies (art. 69(7)). We did not compare whether CAS and CASS are deducted in the norm system.
Can a freelancer use the income norm?
- Only an activity on the Ministry's list qualifies: OMFP 925/2017, 130 numbered positions, 2017 text.
- The one IT line names CAEN 6202 and 6203. The annex does not contain CAEN 6201, and its codes are examples.
- Regional directorates may set norms for listed activities even where the CAEN code differs (art. 2(4) of the order).
- The norm cannot be below 12 minimum gross wages (art. 69(3)).
- The norm ends from the next fiscal year once gross income passes EUR 25,000 (art. 69(9)).
- We did not read the yearly county norms, so this page says nothing about a given freelancer's eligibility.
CAS, CASS and the single return
CAS at 25%
CAS is owed from 12 minimum gross wages of annual income (art. 148(1)). The base is at least 12 wages, or 24 where income reaches 24. Below 12 wages CAS is optional. Pensioners owe none (art. 148, 150(1)).
CASS at 10%
CASS is computed on net income or the norm. The base is at least 6 and at most 72 minimum wages (art. 170(1), 174(6)). None is owed on a loss or zero income (art. 174(2)).
The wage that sets the bands
The bands use the minimum gross wage of 1 January of the income year: 4,050 lei for 2026 (art. 135^1(3)). The government's note puts it at 4,325 lei from 1 July 2026, first counting for income year 2027. We did not read the adopted text.
The single return
The single return (ANAF form 212) is due by 25 May of the year after the income. The annual tax is paid by the same date (art. 122(3), 123(7)).
How is a one-person SRL taxed?
An SRL pays profit tax of 16% (art. 17). By option it pays the tax of a Romanian micro company: a single 1% of turnover from 2026 (art. 51(1)). The option runs from the fiscal year after the conditions are met (art. 48(2)). A one-person business must meet the employee condition to use it, which changes any comparison with a PFA.
- The ceiling is the lei equivalent of EUR 100,000 of revenue, counted with linked enterprises (art. 47(1)(c), 47(1^1)(d)).
- At least one employee is needed. An administration or mandate contract paid at least the minimum gross wage counts (art. 47(1)(g), 51(4)(b)).
- A new company has 90 days from registration to meet that condition (art. 48(3)).
- An owner above 25% must designate this company as the only one that applies the regime (art. 47(1)(h)).
- A PFA run by a member above 25% is a linked enterprise. Its revenue is added to the ceiling test (art. 47(1^1)(d)). For a PFA taxed on the income norm, a quarter of the annual norm is added to the in-year test (art. 52(5^2)).
- Passing EUR 100,000 in the year brings profit tax from the quarter in which it is passed (art. 52(1)).
- The tax is paid quarterly, by the 25th of the month after the quarter (art. 56(1)).
- The consultancy-income condition was repealed (OUG 156/2024).
The regime is optional, and its conditions come from the Code, not from the methodological norms.
What does the owner of an SRL pay to take money out?
Money leaves an SRL as pay for the owner's work as administrator, as dividends, or both, each with its own charges for the owner.
Administrator's pay
The remuneration of administrators is salary-assimilated income (art. 76(2)(o)). Where it is not the main job, the base is gross pay less mandatory contributions. It is taxed at 10% with no personal deduction (art. 78(2)(b)). CAS is 25% and CASS 10%.
The employer's contribution
The company also pays the employer's work insurance contribution (contribuția asiguratorie pentru muncă, CAM) of 2.25% (art. 220^3(1)).
A dividend
A dividend carries 16% tax, final and withheld by the company. This is for dividends distributed from 1 January 2026 (art. 97(7) of the Fiscal Code; art. VII of Law 141/2025).
CASS on dividends
CASS is owed in bands of 6, 12 or 24 minimum gross wages. It is computed on dividends net of the tax withheld, once the year's cumulated income of these kinds reaches 6 wages (art. 170(2)-(4)). It is declared in the single return by 25 May (art. 174^1).
The limit on distribution
Law 239/2025 limits a dividend from current-year profit in two cases (art. 69^1 of Law 31/1990, inserted by art. XXIV). A company with a carried accounting loss pays one only after setting up the legal reserves and covering the loss. A company whose net assets fell below half its subscribed capital pays one only after restoring net assets to the legal minimum.
Considering a company that already exists?
Talk through a ready-made company, its checks and the transfer steps with us. A lawyer drafts the deed. We assemble the file.
How do the two compare in numbers?
The table applies the statute to three yearly figures for income year 2026: 60,000, 100,000 and 200,000 lei. Inputs are listed first, and the table ranks nothing.
- N is a PFA's net annual income after deductible costs. R is an SRL's revenue. Income year 2026, minimum gross wage 4,050 lei.
- No income outside the business and no personal deduction.
- The PFA is in the real system, with CAS and CASS deducted before the 10% tax.
- The SRL is on the micro regime with no other cost. The owner is paid the minimum wage as administrator to meet the employee condition. The rest is paid out as a dividend.
- PFA thresholds: 6 wages 24,300 lei; 12 wages 48,600; 24 wages 97,200; 72 wages 291,600. The PFA chooses the lowest CAS base the statute allows: 12 wages below 24 wages of income, 24 wages above.
- Left out: accountant and bank costs, VAT, the July 2026 wage rise, the legal reserve, retained profit and the Law 239/2025 distribution limit.
A PFA in the real system
- CAS on income
- CASS on net income
- Income tax on net income after CAS and CASS
A micro SRL
- Micro tax on revenue
- The owner's pay with its contributions and tax
- Employer CAM
- Dividend tax
- CASS on the dividend by band
| Item (lei) | 60,000 | 100,000 | 200,000 |
|---|---|---|---|
| PFA, real system: CAS | 12,150 | 24,300 | 24,300 |
| PFA: CASS | 6,000 | 10,000 | 20,000 |
| PFA: income tax | 4,185 | 6,570 | 15,570 |
| PFA: left after all | 37,665 | 59,130 | 140,130 |
| Micro SRL: micro tax | 600 | 1,000 | 2,000 |
| Micro SRL: owner's pay after CAS 12,150, CASS 4,860 and tax 3,159 | 28,431 | 28,431 | 28,431 |
| Micro SRL: employer CAM | 1,093.50 | 1,093.50 | 1,093.50 |
| Micro SRL: dividend tax at 16% | 1,553.04 | 7,889.04 | 23,729.04 |
| Micro SRL: CASS on the dividend (band) | 0 | 2,430 | 9,720 |
| Micro SRL: left after all | 36,584.46 | 67,418.46 | 143,288.46 |
The two columns are not a ranking. They move with turnover, costs and what is paid out. The decision belongs to the freelancer with a registered tax consultant or accountant. This page does not advise.
What does each form have to file and keep every year?
These are the yearly duties as law, form by form, not an offer to perform them.
A PFA (original 2008 text unless a Code article is cited)
- Register and be authorised before starting, and keep a professional seat in Romania with a right to use the premises.
- Keep single-entry books on the 2008 text. We did not compare the current duty.
- File the single return and pay by 25 May, with CAS and CASS declared in it (art. 122(3), 123(7)).
- Below 395,000 lei of annual turnover the small-enterprise exemption may be applied (art. 310(1)), so registration for normal VAT is not required. A special code under art. 317 can still be required for intra-EU acquisitions and cross-border services.
- An EU, EEA or Swiss citizen staying over 3 months registers residence at IGI.
An SRL
- The administrator answers for the accounts, kept by the company's own accounting staff or under a contract with a CECCAR member (art. 10 Law 82/1991).
- File annual statements by 31 May of the following financial year (OMF 2.036/2025).
- Pay the micro tax each quarter, by the 25th of the month after the quarter (art. 56(1)).
- Withhold 16% on each dividend. The owner declares CASS on dividends in their own single return (art. 97(7), 174^1).
- Put contracts between the SRL and its sole member in writing, on pain of absolute nullity (art. 15 Law 31/1990).
- Hold a payment account in Romania and file annual statements within the 5-month margin. Otherwise the company is declared inactive, and dissolved if not reactivated within one year (art. 92 Fiscal Procedure Code).
- A VAT code lapses after 6 consecutive months without a VAT return (art. 316(11)(d)).
The VAT exemption ceiling applies to either form. The special code of art. 317 does not make a company a normal VAT payer (art. 317(10)).
Does a freelancer need a visa to work in Romania?
EU, EEA and Swiss citizens need no visa. They work independently on the same terms as Romanians. They register a stay of more than 3 months at IGI, which asks for the ONRC certificate for economic activities (IGI).
EU, EEA and Swiss citizens
- No visa
- PFA registration at the county trade register
- Residence registration at IGI after 3 months
Non-EU citizens
- D/AE for a PFA
- D/AS for the digital nomadfirst permit 6 months, income bar three times the average gross monthly earnings
- D/AC for a member with management powersEUR 100,000 and 10 jobs
- D/AS for a hired non-member administrator
The long-stay visa is granted for 90 days, the IGI opinion is due within 30 days of the Ministry's request, the fee is EUR 300 from 27 April 2026; exemptions by nationality were not verified.
A ready-made SRL gives no right to reside.
A non-EU citizen who will work on their own account beyond a short stay applies for a long-stay visa, granted for 90 days (art. 24(1) of OUG 194/2002, consolidation valid 27 to 30 April 2026). We did not verify whether some nationalities are exempt. The visa types of art. 20 are named by purpose. None of the provisions we read calls one a freelance visa. A search for a freelance visa leads to the visa each situation uses. D/AE covers economic activities and D/AP regulated liberal professions. D/AS covers the digital nomad and a hired administrator. D/AC covers a member with management powers.
Which long-stay visa applies to a non-EU freelancer?
The table sets the routes side by side by purpose, each with its statute and the bar the statute writes. It ranks none of them. The instruments we read name no category called freelance visa.
| Route | For whom | Statute | The bar as written |
|---|---|---|---|
| No visa | Citizens of EU and EEA states and Switzerland | IGI | Registration of residence at IGI for a stay of more than 3 months |
| D/AE | A foreigner who will carry on economic activities under special laws; the PFA rules apply to them correspondingly | OUG 194/2002 art. 41(1)-(2) | Proof of the special-law conditions, travel medical insurance, a criminal-record certificate |
| D/AP | A regulated liberal profession | OUG 194/2002 art. 42(a)-(b) | Proof of practising a similar profession in the country of origin |
| D/AS, digital nomad | A foreigner employed by a company registered outside Romania, or owning one, working remotely by ICT | OUG 194/2002 art. 2 lit. n^4, 20 lit. d)(x), 49(2^1), 69(7) | Three times the average gross monthly earnings; first permit of 6 months |
| D/AC | A member or shareholder with management and administration powers of a company in Romania | OUG 194/2002 art. 43(2), 55(2)(e) | EUR 100,000 shown in a bank in Romania; within 12 months of the first permit, a EUR 100,000 contribution and 10 new jobs; later extensions, EUR 50,000 and 10 full-time jobs, counted in proportion to the member's stake |
| D/AS, hired administrator | An administrator who is not a member | OUG 194/2002 art. 49(1)(c) | Not a member or shareholder of that or any Romanian legal person now or in the last 2 years; a EUR 50,000 contribution |
The visa fee is EUR 300 for applications from 27 April 2026. Before that date it was EUR 120 (MAE e-Viza).
The D/AE route, step by step
Show the special-law conditions
The PFA statute applies to the foreigner correspondingly (art. 41(1)-(2)). The text does not say how a non-resident obtains the PFA certificate, or whether before the visa.
Assemble the Foreign Ministry's file
Gather proof of the special-law conditions and a translated and legalised criminal-record certificate. Add a passport valid 3 months beyond the visa, two photographs, and travel medical insurance of at least EUR 30,000 (MAE e-Viza).
Apply at a Romanian mission
Use the mission whose district covers the applicant's domicile or residence. Apply elsewhere only in special urgent cases (MAE e-Viza). The fee is EUR 300 (applications from 27 April 2026).
Wait for the IGI opinion,
which the mission needs (art. 30(7)). It takes up to 30 days from the Ministry's request, and 15 more in justified cases (art. 30(9)).
Use the 90 days art. 24(1
) to apply to IGI for the extension of stay and the permit. The filing is due a minimum number of days before the visa's right of stay expires (art. 51).
IGI decides
within 30 days of filing, at most 15 more (art. 51(4)). It decides on proof of the special-law conditions and of means at least at the level of the average gross monthly earnings for the period asked (art. 53(a)-(b)). Which average applies is not published. Charges: a EUR 120 consular fee and 265 lei for the card.
Settle in
The Romanian health insurance system covers foreigners with an extended temporary right of stay (art. 153(1) of the Fiscal Code). Tax residence is tested separately: by domicile, centre of vital interests or over 183 days in 12 months (art. 7 pt. 28).
Does the digital nomad visa fit a freelancer?
The statutory digital nomad (nomad digital) is a foreigner employed by a company registered outside Romania, or owning one, who provides services through ICT and can work remotely. The income test is three times the average gross monthly earnings. It applies to each of the last 6 months before the application and to the whole visa period.
The statute names no source or month for that average. Our arithmetic gives about 27,576 lei on the 9,192 lei of the 2026 social insurance budget (art. 19 Law 44/2026). On INS's August 2026 figure of 9,497 lei it gives about 28,491 lei. The text does not say whether a sole trader registered abroad fits the definition.
Does a ready-made SRL give a right to live in Romania?
No. Owning an SRL is not a residence route by itself. The member route (D/AC) asks for one statement from a bank in Romania, in the applicant's own name, showing at least EUR 100,000 (art. 43(2)(b)). Within 12 months of the first permit it then asks for a contribution of at least EUR 100,000 and 10 new jobs. Later extensions ask EUR 50,000 and 10 full-time jobs, counted in proportion to the member's stake in the company (art. 43(2)(c)-(d), 55(2)(e)).
The hired-administrator route (D/AS) excludes members. The administrator is not, and was not in the last 2 years, a member or shareholder of that or any Romanian legal person. A EUR 50,000 contribution is made (art. 49(1)(c)). EU, EEA and Swiss citizens need none of this.
What does a freelancer take on by buying a ready-made SRL?
A ready-made SRL is an existing company whose shares are transferred (cesiune de părți sociale). It comes with the company's debts and history (art. 3(1) of Law 31/1990). The reasons usually given for buying are provider claims, not law, so we do not state them here. The aged shelf companies page covers companies with years on the register.
Check before paying
The ANAF tax certificate (certificat de atestare fiscală) is issued in at most 3 working days and usable for up to 30 days (art. 158(5) Fiscal Procedure Code). Debts stay with the company.
Have the deed drafted
A Bar-registered lawyer drafts the deed and the members' resolutions (art. 3(1)(c) Law 51/1995). No notary is needed (art. 204(2)). An outsider needs approval by at least three quarters of the capital, unless the articles say otherwise (art. 202(2)).
Prepare foreign documents
They need an apostille or superlegalisation, unless a treaty or EU rule removes the formality. A legalised Romanian translation is always needed (art. 76 Law 265/2022, 2022 text).
Notify ANAF
within 15 days of the transfer. The company, the seller or the buyer does it. With arrears a guarantee is posted, and it is enforced if they stay unpaid 60 days after registration (art. V of Law 239/2025, applied to the shares of any SRL member by OUG 13/2026). We did not read the adopted order's text.
File at ONRC
within 15 days of the act. The registrar decides within one working day, or gives up to 15 calendar days to complete the file (art. 43(1), 105(1) Law 265/2022, 2022 text, later amendments not read). Against third parties the buyer is a member from the ONRC entry (art. 203(2)).
Update the beneficial owner
within 15 days of the change (art. 56(3) Law 129/2019).
Keep the company alive
a payment account in Romania, annual statements within the 5-month margin and VAT returns. Nothing we read says a VAT code survives a transfer.
Check the micro option
It runs from the fiscal year after the conditions are met. It needs an employee or a minimum-wage administrator. Whether the shelf already applied it is part of the checks in step 1.
A bought SRL still gives no right to reside. The lawyer drafts the deed. The company, the seller or the buyer files at ANAF. We assemble the file and coordinate.
From our practice
A freelancer who looks at an existing company usually asks first what comes with it. The answer is its papers and debts. We read the tax certificate and the registers before anything is signed. We prepare the file and coordinate. The lawyer and the accountant do the reserved steps.
Sources: the official texts behind this page
The rules on this page come from the official texts below, checked in October 2026. Each entry names the instrument and the part this page takes from it.
- OUG 44/2008, original 2008 text on the ANAF host: what a PFA is, who may be one, registration, seat, certificate, liability, books.
- Fiscal Code, ANAF consolidation to Law 170/2026: independent activity, real system and norm, 10% tax, CAS, CASS, the single return, the micro regime, dividends, pay, tax residence, the VAT exemption and the lapse of a VAT code.
- OMFP 925/2017: the Ministry of Finance's list of activities that may use the income norm.
- Law 31/1990, text of January 2024: the one-person SRL, liability, the abuse exception, the transfer of shares, debts staying with the company.
- Law 141/2025, art. VII: the 16% dividend rate from 1 January 2026.
- Law 239/2025, art. V, VI and XXIV: the 15-day ANAF notice and guarantee, capital minimums, the dividend limit; its amendment of art. 92 Fiscal Procedure Code: the inactivity ground.
- Law 82/1991, art. 10: who answers for the books and who may keep them.
- OUG 194/2002, consolidation valid 27 to 30 April 2026 on the IGI host: the D/AE, D/AP, D/AC and D/AS routes, the nomad definition, permit terms.
- MAE e-Viza, supporting documents: the D/AE document list and the note that OUG 44/2008 applies in fact to foreigners.
- MAE e-Viza, visa fees: EUR 300 for applications from 27 April 2026, EUR 120 before.
- IGI, registration of residence: no visa for EU, EEA and Swiss citizens; registration after 3 months.
- Law 51/1995, art. 3, on the Bar's site: drafting the transfer deed is a lawyer's work.
Also named in the text without a link: Law 265/2022 (2022 text, later amendments not read), the Fiscal Procedure Code, OUG 13/2026, Law 129/2019 art. 56(3), OMF 2.036/2025, OUG 156/2024, Law 44/2026 art. 19 and the INS figure of August 2026.
Frequently asked questions about freelancing in Romania
What is the difference between a PFA and an SRL?
A PFA is an individual authorised to work mainly with their own labour. On the original 2008 text it answers with the ring-fenced estate, if one was set up, and in addition with the whole estate. An SRL is a legal person whose members answer only up to the subscribed capital, with an exception for abuse of that liability.
How is a PFA taxed, and what are CAS and CASS?
The real system taxes net income at 10% after CAS and CASS are deducted. The income norm is taxed at 10% where the activity is on the Ministry's list. CAS (25%) is owed from 12 minimum wages. CASS (10%) has a floor of 6 and a cap of 72 wages. The single return and payment fall by 25 May.
Can a freelancer use the income norm?
Only for an activity on the Ministry's list. The one IT line names CAEN 6202 and 6203, not 6201. The norm cannot be below 12 minimum wages. It ends from the next year once gross income passes EUR 25,000. We did not read the yearly county norms, so this answer says nothing about a given freelancer.
What does the micro-enterprise tax of 1% require of a one-person SRL?
It needs turnover within the lei equivalent of EUR 100,000, at least one employee, and to be the only micro company of an owner above 25%. An administration or mandate contract paid at least the minimum wage counts as an employee. The regime is optional and takes effect from the fiscal year after the conditions are met.
What does the owner of an SRL pay to take money out?
A salary or administrator's pay carries CAS, CASS and income tax. A dividend carries 16% tax for dividends distributed from 1 January 2026, and CASS in bands of 6, 12 or 24 minimum wages on the dividend net of that tax. The company also pays the employer's contribution of 2.25% on pay.
How do the two compare in numbers?
The table in the numbers section applies the statute's inputs to three yearly figures for income year 2026. The share left moves with turnover, costs and what is paid out. Accountant costs, VAT and retained profit are outside the figures. The answer gives no verdict. The decision belongs with a registered tax consultant or accountant.
Can I have a PFA and an SRL?
Nothing we read bars both. The micro rules expect the case. A PFA run by a member above 25% is a linked enterprise. Its revenue is added to the ceiling test (a quarter of the annual norm too, if taxed on the norm). An owner above 25% designates one company only.
Who keeps the books?
On the 2008 text a PFA keeps single-entry books. We did not compare the current duty. In an SRL the administrator answers for the accounts. The company's own accounting staff keeps them, or a CECCAR member does under a contract. This site sells no bookkeeping.
Do I need a visa to freelance in Romania?
An EU, EEA or Swiss citizen needs none and registers residence at IGI after 3 months. A non-EU citizen working on their own account beyond a short stay applies for a long-stay visa. We did not verify exemptions by nationality. The visa types are named by purpose, such as D/AE. None is called a freelance visa.
Which visa does a non-EU PFA use?
A non-EU PFA uses the D/AE visa for economic activities, with proof of the special-law conditions, travel medical insurance with minimum cover of EUR 30,000 and a criminal-record certificate. An extension of stay then needs means at the level of the average gross monthly earnings. The visa fee is EUR 300 for applications from 27 April 2026.
Does the digital nomad visa fit a freelancer?
Only for a person employed by, or owning, a company registered outside Romania. The person works remotely and shows three times the average gross monthly earnings. An owned company must have been registered at least three years before the application. That is its age, not a work history. Whether a sole trader registered abroad fits is not said.
Does buying a ready-made SRL give me the right to live in Romania?
No. Owning a ready-made SRL is not a residence route in itself. The member route (D/AC) needs EUR 100,000 shown in a bank in Romania, then a EUR 100,000 contribution and 10 new jobs within 12 months of the first permit. The hired-administrator route (D/AS) excludes members.
What does a freelancer take on by buying a ready-made SRL instead of forming one?
The buyer takes over the shares, with no notary and with effect against third parties from the ONRC entry. The company's debts stay with it, so the checks come first. Reasons such as speed, an account or a history are provider claims, not law, and this answer does not state them.
What must a bought SRL keep alive?
A bought SRL needs a payment account in Romania and annual statements filed within the 5-month margin. Otherwise the company is declared inactive, and dissolved if not reactivated within one year. A VAT code lapses after 6 consecutive months without a VAT return. Nothing we read says it survives a transfer.
Do I have to register for VAT?
Up to 395,000 lei of annual turnover the small-enterprise exemption may be applied, for either form, so registration for normal VAT is not required. A special code under art. 317 can still be required for intra-EU acquisitions and cross-border services. It does not make the company a normal VAT payer. We did not otherwise research cross-border VAT.