TRAM BUSINESS
specialised legal office

PFA or SRL for programmers and IT freelancers

Working as a developer, IT consultant or designer on projects? We tell you which legal form suits you and handle the registration.

  • CAEN code6210, 6220
  • Legal formPFA or SRL
  • Consultationfree
On this page 7 sections

1Which CAEN codes you need

  • 6210: custom software development (formerly 6201).
  • 6220: IT consultancy and computer facilities management (formerly 6202).
  • 6290: other IT services, such as installing software or data recovery.
  • For web or graphic design, codes from group 74 (specialised design) are usually added too.

Already registered with the old codes 6201 or 6202? See what they became. How to choose CAEN codes.

2PFA or SRL?

  • PFA: quick to start, no capital, simple bookkeeping. You pay 10% tax on net income, plus contributions.
  • SRL: usually better with higher income (1% tax on revenue as a micro-company, then dividend tax), but you need an accountant and at least one employee for the micro regime.

The easiest way is to compare with your own figures: the PFA or SRL calculator shows what you keep in each case.

3Clients abroad?

If you provide services to businesses in other EU countries, you usually need a VAT code for intra-community operations, even if you aren't VAT-registered. You apply for it at ANAF before the first invoice to an EU client. Your accountant helps with it.

4The steps

  1. Free consultationWe agree on the right legal form, the activities and the registered address.
  2. The nameWe check and reserve the name at the Trade Register.
  3. The documentsWe prepare everything for a PFA or SRL, with CAEN code 6210. You sign once: at the office or from home.
  4. The certificateUsually within a few working days of the complete filing.
  5. You start tradingWith the registration certificate you open your bank, platform or client accounts.

5Documents needed

  • ID card
  • Proof for the address: title deed or rental agreement. We draft the loan-for-use agreement.
  • What you'll do, so we can choose the CAEN codes (at most 5 classes for a PFA)

For an SRL you also need three name options and share capital of at least 500 lei.

Nowhere to register the address? We can provide one in Galați, for a fee.

6Frequently asked questions

Which CAEN code is for programming?

6210, “Custom software development”, which replaced the old 6201.

PFA or SRL for IT?

It depends on your income and expenses. Run the numbers in our calculator or ask us at the free consultation.

I work for a company in Germany. What do I need?

Usually a VAT code for intra-community operations, requested from ANAF before the first invoice. Your accountant tells you exactly what to do.

Can I work from home?

Yes. The registered address can be your home, with the title deed or rental agreement.

7Let's talk

Call us or message us on WhatsApp. We reply the same working day and the consultation is free.

Information updated in October 2026. Legislation changes often, so during the consultation we check exactly what applies in your case.

Free consultation