Persoană fizică autorizată PFARomania
What it takes to form, own and run a sole trader in Romania, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:
Form it
Who registers it
- Registry
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the PFA.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the PFA.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the PFA.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the PFA are in our records.
What is public
Not in our records What the register shows the public is not in our records for the PFA.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 10%
Income from independent activities (production, trade, services, liberal professions, carried on individually or in an association) is taxed in the owner's hands at 10% of taxable net income (Fiscal Code arts 64 and 67); social contributions are separate. The business pays no profit tax of its own.
Quote
Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:
- CFC rules in Romania
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the PFA.
Every business in Romania
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
4 services name Romania on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Persoană fizică autorizată (PFA)
- ISO 20275 code
- FJQ8Secondary GLEIF, Entity Legal Forms code list