PFA or SRL for programmers and IT freelancers

1All CAEN codes for IT

• 6210Main code
  Activități de realizare a soft-ului la comandă (software orientat client)

  Custom software development (apps, websites).

• 6220Common
  Activități de consultanță în tehnologia informației și de management (gestiune și exploatare) a mijloacelor de calcul

  IT consultancy, systems architecture, infrastructure management.

• 6290Common
  Alte activități de servicii privind tehnologia informației

  Other IT services: software installation, data recovery, support.

• 6310Common
  Prelucrarea datelor, administrarea paginilor web și activități conexe

  Hosting, website administration and data processing.

• 5829If relevant
  Activități de editare a altor produse software

  If you sell licences for your own software (a product, not a custom project).

• 5821If relevant
  Activități de editare a jocurilor de calculator

  If you develop and publish games.

• 7412If relevant
  Design grafic și activități de comunicare vizuală

  Graphic and interface (UI) design, if done separately from programming.

• 8559If relevant
  Alte forme de învățământ n.c.a.

  If you run programming courses or training.

Names are the official Romanian CAEN Rev. 3 titles. A PFA can have at most 5 CAEN classes; an SRL, any number. Search other codes by activity.

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

7Let's talk

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