The PFA (Persoană Fizică Autorizată) is the simplest way to freelance legally in Romania. 10% income tax, easy invoicing, EU-compliant.
5 days
Registration time
Best for freelancers earning under €100K/year. Simple bookkeeping, 10% tax, no minimum capital.
Better for higher income: 1% turnover tax up to €100K. Requires 500 RON minimum capital.
PFA: 10% income + 25% social. SRL: 1% turnover + 16% dividends. SRL wins above ~€30K/year.
Some professions use fixed "norms" — pay tax on a predetermined amount regardless of actual income.
PFA can invoice across the EU. VAT registration optional until €88,500 threshold.
PFA has unlimited personal liability. SRL protects personal assets. Consider your risk profile.
We analyze your situation: income level, client base, risk profile. PFA or SRL recommendation.
We prepare and file all documents at the Trade Registry (ONRC). CAEN code selection.
Fiscal registration (ANAF), tax option selection (real vs. norm system), social contributions.
Bank account, invoicing setup, accounting introduction, compliance calendar.
EU/EEA citizens can register a PFA in Romania with just a passport, proof of address (rental contract), and a professional qualification certificate for regulated professions. The process takes 3-5 business days at the Trade Registry.
Non-EU citizens need a valid work permit or long-stay visa before registering a PFA. The Digital Nomad Visa (introduced 2022) allows remote workers to register as PFA and invoice foreign clients while living in Romania.
Tax obligations: 10% flat income tax on net income (revenue minus deductible expenses), 25% social health insurance (CASS) if annual income exceeds 6 minimum salaries (~€10,000), and 25% pension contribution (CAS) if income exceeds 12 minimum salaries (~€20,000). Total effective rate: 25-40% depending on income level.
Consultation on PFA vs SRL. We handle registration, tax setup, and ongoing compliance.
Explore our specialized legal services to find the right solution for your situation
Free online calculators for legal estimates
Updated legal articles and guides
Contract templates and legal documents
Describe the case and receive its step-by-step guide
Start your business in Romania with legal support
Online legal consultation via video conference
Pantilimon Avocat — Quality legal services in România and Târgu Mureș.