Hiring contractors in Romania

You can engage a Romanian PFA (authorized natural person) or SRL (limited liability company) through a services agreement, matching the counterparty to its registration and determining VAT treatment and RO e-Factura obligations for the transaction.

For natural-person activity, the Fiscal Code requires at least four of seven independence criteria; L&E Global’s employment analysis separately examines work, salary-form remuneration and subordination.

Registration and an “independent contractor” label cannot prove independence on their own; your agreement must reflect how the work is performed, including whether you control it as an employer.

4dev.com is a contractor platform working with contractors in Romania for independent service engagements. Its Contractor Platform uses one platform agreement and verifies contractor documents; contracts and closing documents remain together in a shared register for your team.

Where the line runs: employee vs contractor

Contracting requires autonomy in delivering the agreed result. Compare your proposed instructions with the contractual working arrangements before choosing this route.

The fiscal four-of-seven test

Apply the Fiscal Code’s test to income-producing activity by a natural person: at least four of these seven criteria must be met. This is not a company-status test for an SRL.

1. Freedom to choose where and how to work, and the work schedule.
2. Freedom to work for multiple clients.
3. Assumption of the risks inherent in the activity.
4. Use of the person’s own assets to perform the activity.
5. Use of their intellectual capacity and/or physical effort, according to the activity’s nature.
6. Membership of a professional body or order representing, regulating and supervising the profession under the applicable special legislation.
7. Freedom to perform the activity directly, with employees or through collaboration with third parties, as legally permitted.

The first criterion requires freedom over place, method and schedule together. Parties may agree dates, places and schedules suited to the activity; those arrangements still need to preserve the required autonomy.

The implementing norms require clear terms covering the contract’s subject, rights and obligations without establishing subordination. Your written terms must describe the activity’s real economic substance, including how performance is controlled.

Employee	Independent contractor	Basis
Relationship: performs work for salary-form remuneration under employer control	Performs agreed work or services for a price, at the contractor’s own risk	L&E Global; Civil Code
Autonomy: performance is subject to the employer’s direction	Chooses how to perform the activity to achieve the agreed result	L&E Global; Fiscal Code and implementing norms
Commercial risk: salary-form remuneration accompanies subordinate work	Bears the risks inherent in the activity; the civil services contract places performance at the contractor’s own risk	L&E Global; Fiscal Code; Civil Code
Rights: recognised employment can bring employee protections, paid vacation and seniority entitlements	Civil-contract rights follow the service agreement; any employment entitlements depend on established employee status	L&E Global; Civil Code

The employment assessment

Magda Volonciu and Associates’ analysis for L&E Global identifies three cumulative elements courts examine when deciding whether an agreement establishes employment, including how you direct the person’s performance:

• The agreement’s purpose is performing work.
• Remuneration for that work takes the form of salary.
• The person performs the work in subordination to the employer.

Subordination distinguishes employee performance from independent delivery in that analysis. Check who decides how the work is done: your control and direction can matter even where the document describes a services relationship.

Separately, ANAF may recharacterize an activity for tax purposes to reflect its economic substance. Its assessment must explain the relevant facts and evidence; a fiscal finding and court recognition of employment are distinct processes.

Meeting the fiscal criteria does not settle the employment assessment. An authorized person working under employment-like conditions can expose the beneficiary to penalties for unlawfully receiving someone for work; the actual relationship and applicable offence must be established.

One client and exclusivity

Under the fiscal implementing norms, a person can work for one actual client while satisfying the freedom-to-work-for-multiple-clients criterion if the agreement contains no exclusivity clause. Client count alone does not determine that criterion.

The PFA statute separately says collaboration under article 16 does not itself make the PFA the third party’s employee, even if exclusive. That provision addresses PFA collaboration, rather than the fiscal multiple-client-freedom criterion.

Neither one client nor exclusive collaboration determines status. Apply each rule within its scope and assess how the work is performed.

For an internal review, compare the agreement with task instructions and correspondence showing who chooses methods and schedules. These are practical records of performance, rather than a prescribed statutory document checklist.

If your instructions contradict the agreed autonomy, reassess the relationship. Supervised work for salary-like remuneration calls for reviewing the Romanian employment duties.

Romania’s PFA, SRL and VAT thresholds

Each income, turnover or activity limit changes a specific obligation. None automatically creates employment or requires every PFA to become an SRL.

Income and tax thresholds

For annual 2026 CAS and CASS, ANAF uses January’s monthly minimum wage of RON 4,050. July’s RON 4,325 / month employee minimum, gross from 1 July 2026, does not replace that contribution reference.

CAS is the pension/social-insurance contribution; CASS is the health-insurance contribution. Their income triggers and assessment bases differ from invoice turnover, income-calculation methods and company tax eligibility.

PFA income-norm method	Prior-year gross annual income exceeding EUR 25,000 equivalent requires actual-income accounting from the next year	ANAF, Fiscal Code
CAS: first mandatory-income threshold	Annual qualifying income of at least RON 48,600, subject to statutory exceptions; below RON 97,200, chosen annual base at least RON 48,600	ANAF, Fiscal Code; ANAF Cluj
CAS: higher-income band	Annual qualifying income of at least RON 97,200 requires a chosen annual base of at least RON 97,200	ANAF, Fiscal Code; ANAF Cluj
CASS: conditional floor	Positive qualifying annual income below RON 24,300 normally requires a top-up to the RON 24,300 base; exceptions apply	ANAF, Fiscal Code; ANAF Cluj
CASS: maximum independent-activity base	RON 291,600 annually: 72 minimum wages using the RON 4,050 reference; applied to the statutory income/norm base	ANAF Cluj; ANAF, Fiscal Code
Domestic small-business VAT exemption	Specified Romanian-place annual turnover not exceeding RON 395,000; normal VAT starts with the transaction exceeding the ceiling	ANAF, Fiscal Code
SRL microenterprise entry for 2026	Prior-year accounting turnover not exceeding EUR 100,000 equivalent, with linked-enterprise aggregation and all other eligibility conditions	ANAF Argeș; ANAF, Fiscal Code

The higher CAS figure is a minimum chosen contribution base, not a cap. Pensioners and qualifying members of separate social-insurance systems have exemptions; below the compulsory-income threshold, voluntary CAS is possible.

CASS uses the applicable annual net/gross income or income norm, subject to its ceiling; annual tax losses do not reduce that base. The positive-income floor top-up has these exceptions:

• Qualifying salary income of at least six minimum wages in the income year.
• Other qualifying income with CASS assessed on a base of at least six minimum wages.
• Pension income.

For taxpayers covered by the zero-income/loss exemption, no CASS is due on independent activity, although coverage can be chosen. See the contribution amounts and exceptions.

Gross income, domestic VAT turnover and company turnover

The income-norm switch changes how taxable net income is determined. Its prior-year gross-income limit uses the lei equivalent of EUR 25,000 at that year’s BNR annual average exchange rate.

The VAT measure covers specified supplies located in Romania, excluding fixed tangible-asset disposals and intangible-asset transfers. Ordinary foreign-place B2B services therefore differ from domestic turnover; customer nationality alone does not determine service location.

A supplier exceeding the domestic ceiling must request VAT registration by that day and apply normal VAT from the crossing transaction. Review the invoice route before accepting an unchanged exemption treatment.

For 2026 microenterprise entry, accounting turnover is measured at 31 December 2025. Linked-enterprise aggregation can include an owner’s PFA income or norm where the statutory ownership relationship exists; staffing and other conditions also matter.

The in-year micro limit uses accounting turnover with specified additions for repeated fixed-asset or land disposals. Exceeding EUR 100,000 moves the company to profit tax from the quarter of the excess.

SRL capital and PFA activity limits

Subscribed capital is a separate company requirement. Law 239/2025 links the higher SRL minimum to previous-year reported net turnover, while the PFA statute separately limits authorized activities and employed staff.

Newly established SRL	Minimum subscribed share capital: RON 500	Law 239/2025
SRL higher-capital trigger	Previous-year reported net turnover exceeding RON 400,000 requires minimum share capital of RON 5,000	Law 239/2025
Affected existing SRLs	Amend the constitutive document within two years of Law 239/2025 entering into force	Law 239/2025
PFA authorized activities	At most five CAEN activity classes	PFA statute
PFA employed staff	At most three employees under registered employment contracts for its authorized activities	PFA statute

Apply the new-company capital minimum or higher-turnover requirement, allowing the statutory adjustment period for affected existing companies. Capital is separate from incorporation costs; the RON 400,000 test differs from the VAT ceiling.

How a Romanian contractor is registered

Contract with the authorized individual operating as a PFA or the registered SRL company. Its registration, agreement and invoice must identify the same counterparty.

PFA

A Persoană Fizică Autorizată (PFA) is an authorized natural person. Under OUG 44/2008, the individual must request Trade Register registration and operating authorization before beginning economic activity in that form.

The registration application identifies the individual, professional address, contact details, activity domain and primary and secondary activities, with a date and signature. Compare the registered activity with the services you intend to commission.

For a filing, check ONRC’s current requirements for the activity and address. Statutory supporting documents include:

• A certified copy of the individual’s identity card or passport.
• Evidence of the right to use the professional address or work location.
• The declaration confirming legally required operating conditions.
• Certified qualifications or professional-experience documents where special legislation requires them.

Qualifications or experience evidence is required only where special legislation demands it; software services do not universally require a diploma. Liberal professions and activities governed by special statutes follow their applicable regimes outside this ordinance.

A PFA’s obligations first attach to its dedicated business assets. If those assets are insufficient to satisfy claims, other assets of the individual can be pursued; registration does not separate the person from those obligations.

SRL

A Societate cu Răspundere Limitată (SRL) is a limited liability company. The registered company is your counterparty, so its representative and registration details must match the entity identified in your services agreement.

Company filings identify the representative, reserved name, registered office and contacts, supported by the constitutive document and legally required permits. Registration records also include the operating-conditions declaration, registry number and fiscal identifiers.

For a newly established SRL, minimum subscribed capital is RON 500. Review the higher-turnover capital requirement and existing-company adjustment against its reported figures and constitutive document; capital is separate from setup costs.

Assess microenterprise eligibility through turnover, linked enterprises, staffing and other tax conditions. Registration alone is insufficient; see PFA and SRL tax treatment.

PFA	SRL
Counterparty: the authorized natural person	Counterparty: the registered company, acting through its representative
Registration evidence: individual and professional-address details, authorized activities and registration certificate	Registration evidence: company and representative details, constitutive document, operating declaration and registration certificate
Liability: dedicated business assets first; other personal assets can be pursued if insufficient	Liability check: read the company’s contractual obligations and any separately agreed security; capital alone does not promise recovery
Tax treatment: individual independent-activity income	Tax treatment: company profit tax or an eligible microenterprise regime; registration alone does not select the regime
Client checks: match the individual’s registered identity, authorized activity, fiscal/VAT details and invoice	Client checks: match the registered company, representative, fiscal/VAT details and invoice

Legal persons must maintain a payment account in Romania or at a State Treasury unit. A newly established legal person has up to 60 working days from establishment to open it; this provision does not govern PFAs.

Registration evidence and timings

The registration certificate contains the Trade Register number, cod unic de înregistrare fiscală (CUI, unique fiscal registration code) and European unique identifier (EUID). Use those records to:

• Match the contracted PFA or SRL name and identity to its registration records.
• Check the certificate’s CUI, EUID and Trade Register number against the supplier details provided.
• Confirm that the registered and authorized activities cover the commissioned services, or identify the applicable special-profession regime.
• Establish the relevant VAT code and its scope: article 317 registration is limited to specified transactions and does not establish normal VAT-registration status.
• Match the invoice’s supplier name, address and fiscal/VAT identifiers to the contracted counterparty; follow the invoice checks for the transaction.

The registrar’s statutory periods begin with a legally complete application or completion of required formalities and documents. They do not measure document preparation, account opening or readiness to start your particular service.

Step	What happens	Verified timing
Prepare and complete the filing	Provide the application, supporting documents and any required formalities or information	Depends on the filing; no complete preparation period established
Registrar decides	A qualifying application is admitted once the legal requirements are met	One working day from filing, or from completion of all required formalities, documents and information
Registry entry	Registration is actually entered following the registrar’s order	Within 24 hours of the order
Newly established legal person opens its account	Open the Romanian or State Treasury payment account required for legal persons	Within 60 working days of establishment; maintain an account throughout activity
Total setup and service readiness	Combine filing preparation, registration and the applicable activity and tax prerequisites	No fixed end-to-end total follows from these separate periods

If the work requires employment, identify the employer and complete its registration and onboarding duties. The contractor’s business registration does not complete those steps.

PFA taxes and SRL taxes use different bases

A PFA pays tax on individual income; an SRL pays company tax, with further taxes on owner dividends. Compare the applicable bases before interpreting the rates.

PFA income tax and D212

For ordinary PFA income, personal income tax is 10% of taxable income. Under actual-income accounting, first determine annual net income from gross revenue less deductible expenses incurred to earn it.

Then deduct eligible carried-forward losses and allowable CAS/CASS to establish taxable net income. Exclude the CASS difference paid to reach the six-minimum-wage floor: that top-up is expressly outside the income-tax deduction.

The PFA ordinarily calculates annual income tax through Declarația unică (Single Declaration), form D212. The statutory filing deadline is 25 May of the following year, subject to applicable nonworking-day deadline extensions.

Report 2026 income in the 2027 annual filing. Annual personal income tax and self-assessed CASS are payable by the statutory declaration deadline, rather than a quarterly PFA advance schedule under these rules.

Income norms are available only for eligible activities under the applicable activity list and local norms, excluding liberal professions. Check the actual activity’s eligibility; a software CAEN code alone does not establish norm treatment.

For a norm-taxed supplier, the prior-year gross-income threshold can trigger actual-income accounting. That changes the income calculation method without determining VAT registration or employment status.

CAS and CASS

Calculate CAS on the chosen annual contribution base and CASS on the statutory income/norm base. ANAF’s 2026 amounts use January’s monthly minimum wage of RON 4,050 despite the later employee-floor increase.

CAS rate	25% of the chosen annual contribution base	ANAF, Fiscal Code
CAS: qualifying income from RON 48,600 to below RON 97,200	Chosen base at least RON 48,600; minimum annual CAS RON 12,150, subject to exemptions	ANAF Cluj; ANAF, Fiscal Code
CAS: qualifying income at least RON 97,200	Chosen base at least RON 97,200; minimum annual CAS RON 24,300, subject to exemptions	ANAF Cluj; ANAF, Fiscal Code
CASS rate	10% of the applicable annual net/gross income or income norm, with floor and ceiling rules	ANAF, Fiscal Code
CASS: positive income below the conditional floor	Normally top up to a RON 24,300 base, giving RON 2,430 annual CASS; exceptions apply	ANAF Cluj; ANAF, Fiscal Code
CASS: ordinary maximum for independent activity	Maximum annual base RON 291,600; maximum annual contribution RON 29,160	ANAF Cluj; ANAF, Fiscal Code

The CAS bases are minimum choices rather than contribution caps. Below the compulsory qualifying-income threshold, the taxpayer may opt in; pensioners and qualifying members of their own social-insurance systems have statutory exemptions.

The own-system exemption requires that the person is not obliged to join the public pension system. Having salary income elsewhere does not by itself establish either that CAS exemption or pensioner status.

CASS normally follows the qualifying annual income or norm, up to 72 reference minimum wages. Annual tax losses cannot offset that assessment base; positive income below six reference minimum wages has a conditional floor.

The floor top-up exceptions concern qualifying salary income, other qualifying income with the required CASS base, or pension income. They remove the top-up obligation, without establishing a blanket exemption from CASS on PFA income.

For income covered by article 174(2), a tax loss or zero annual net income means no CASS under article 170(1); voluntary coverage remains possible. Assess that rule separately from the positive-income top-up.

SRL company tax and owner income

An SRL pays profit tax or, if eligible, microenterprise tax. Dividend withholding and the owner’s personal health contribution add separate obligations when income is distributed.

Ordinary company profit tax	16% of taxable profit	ANAF, Fiscal Code
Eligible microenterprise tax, 2026	1% of the statutory revenue tax base	ANAF, Fiscal Code
Individual dividends distributed from 1 January 2026	16% withholding; the company calculates and withholds the tax	ANAF, Fiscal Code
Dividend-related CASS	Separate qualifying-income assessment using bases of 6, 12 or 24 minimum wages	ANAF, Fiscal Code

Apply the accounting-turnover and linked-enterprise tests together with these eligibility conditions. Statutory ownership links can include an owner’s PFA income or norm in aggregation despite separate registrations.

• Capital held by persons other than the state or local administrative authorities.
• No registered dissolution followed by liquidation.
• The employee condition, subject to the new-company window below.
• For shareholders with direct or indirect holdings exceeding 25%, selection of this company as the sole company applying the microenterprise regime.
• Annual financial statements filed on time where filing is legally required.

The employee condition can be met through full-time employment, part-time contracts whose fractions total a full-time position, or a qualifying administration/mandate agreement. The mandate route requires remuneration at least at the statutory gross minimum.

That mandate minimum follows the current employee floor, RON 4,325 / month gross from 1 July 2026. It differs from the January reference used for annual PFA contributions; apply each to its own obligation.

A newly incorporated company choosing micro taxation must meet the relevant capital/ownership conditions at registration and the employee condition within 90 days. Missing the window changes its tax treatment, even with turnover below the ceiling.

ANAF explains the missed-window consequence: profit tax begins in the quarter following the quarter when those 90 days expire. By contrast, exceeding the in-year revenue ceiling brings profit tax from the crossing quarter.

For dividends, combine the individual’s relevant non-PFA income categories when checking CASS. The bases below depend on qualifying annual income; the 72-minimum-wage ceiling for PFA activity does not apply to this assessment.

Qualifying income at least 6 but below 12 minimum wages	CASS base: 6 minimum wages	ANAF, Fiscal Code
Qualifying income at least 12 but below 24 minimum wages	CASS base: 12 minimum wages	ANAF, Fiscal Code
Qualifying income at least 24 minimum wages	CASS base: 24 minimum wages	ANAF, Fiscal Code

Optional VAT on receipt

Eligible normally VAT-registered businesses can opt for VAT on receipt under article 282. It changes when VAT becomes chargeable for covered operations, subject to eligibility, election timing and transaction exclusions.

Eligibility ceiling, 1 March–31 December 2026	RON 5,000,000	ANAF, Fiscal Code
Enacted ceiling from 1 January 2027	RON 5,500,000	ANAF, Fiscal Code
Separate domestic small-business exemption ceiling	RON 395,000 of the defined domestic turnover	ANAF, Fiscal Code

Eligibility requires normal article 316 VAT registration, Romanian economic establishment and the applicable preceding/current-year ceiling tests. Excluded persons, including members of a single fiscal group, cannot use the regime; the ceiling alone is insufficient.

Its turnover includes taxable and exempt supplies plus relevant economic operations located abroad under articles 275/278 during the calendar year. That measure differs from the domestic turnover used for the small-business exemption.

For an opted-in business, the regime applies only to Romanian-place supplies. Its exclusions include operations where the recipient owes VAT, exempt supplies, specified special regimes and transactions with customers affiliated to the supplier.

The enacted 2027 increase changes only this optional ceiling. It supplies no new ordinary VAT-registration threshold or future PFA contribution amounts. Assess VAT treatment for the transaction separately.

The contract: clauses, software rights and ending the engagement

Agree the service, price, rights to deliverables and exit terms with the actual PFA or SRL. The contract needs to describe the work you commission and preserve the independence established in practice.

Clauses to agree

Negotiate the following terms alongside the statutory requirements explained below. Confidentiality, access controls and acceptance records are commercial choices to document:

• The actual registered parties, their fiscal identifiers and the people signing for them.
• Defined services, commissioned deliverables and how changes to scope are agreed.
• The contractor’s working methods and autonomy, with arrangements matching actual performance.
• A genuine agreed price or a method making it determinable, plus invoicing and due-date terms.
• Acceptance criteria and records showing which work has been delivered and accepted.
• Confidentiality, system access, permitted subcontracting and the parties’ liability arrangements.
• Deliverable-specific copyright terms, contract duration and how notice, unfinished work and final documents are handled on exit.

Agree a genuine price or a method for determining it, as the Civil Code requires. Statutory fallback rules apply if price terms are absent.

The fiscal implementing norms require clear contractual rights and obligations without subordination, reflecting real economic substance. A clause promising autonomy needs to match the instructions and decisions governing the commissioned work.

Under the Civil Code, parts of the work can be subcontracted unless the agreement was concluded in consideration of that contractor personally. The contractor remains answerable to you for the subcontractor’s acts.

Software and other copyright

Specify these terms in the copyright assignment, beyond a general ownership sentence. An interested party may seek termination of the assignment if a required provision is omitted:

• The economic rights transferred.
• The uses allowed for each right.
• The assignment’s duration.
• Its extent.
• The copyright holder’s remuneration.

The assignment’s existence and contents require written proof, with a statutory exception for works used in the press. State exclusivity expressly if you require it; moral rights cannot be waived or transferred.

A blanket assignment covering all of an author’s future works is void, whether those works are identified or unidentified. Specify the commissioned deliverables and agree any portfolio-use permission alongside their particular rights provisions.

For software created by employees in their duties or under employer instructions, economic rights ordinarily belong to the employer unless agreed otherwise. That employee-specific default does not assign independently created contractor software to your business.

If an SRL or subcontractors supply the deliverable, request the documented rights chain from its authors through to your company. This is a practical ownership check; company registration and permission to subcontract do not establish assignment.

Signing and proof

The Civil Code generally permits agreement without a prescribed form, unless a specific statutory form is required. For copyright assignment, preserve written proof of both its existence and contents alongside the signed service terms.

In their 9 July 2024 article, bpv GRIGORESCU ȘTEFĂNICĂ’s coauthors explain when advanced electronic signatures have handwritten-signature effects. Their qualification concerns the signature, independently of the contract’s copyright provisions:

the same legal effects as a document signed with a handwritten signature, but only under certain conditions expressly listed in the Law.

— Diana Ciubotaru, Senior Associate, and Roxana Daskălu, Managing Associate, bpv GRIGORESCU ȘTEFĂNICĂ

Law 214/2024, article 4(5) provides those effects for advanced-signature documents where an enumerated condition applies. Check which condition supports the signing arrangement, together with any special-law or document-form requirements:

• A certificate issued by a Romanian public authority or institution, or a qualified trust-service provider.
• Recognition of the document by the person against whom it is invoked.
• An express agreement made in the distinct document and signature form prescribed by law.

Article 4(6) separately addresses qualifying advanced signatures issued by private legal persons and used within closed systems. Neither provision establishes that every electronic signature has handwritten-signature effects or automatically transfers copyright.

Ending the contract

For an indefinite-term agreement, article 1277 of the Civil Code permits either party to terminate unilaterally with reasonable notice. Contrary clauses, or a charge for exercising that termination right, are treated as unwritten.

For continuing or successive performance where a unilateral-termination right exists, article 1276 supplies a separate default. It permits exercise after performance starts with reasonable notice and preserves services already performed or in progress.

Article 1276 applies unless the parties agree otherwise; that contractual flexibility must be distinguished from article 1277’s mandatory indefinite-contract rule. Assess the agreement’s duration and termination basis before relying on a particular clause.

For a fixed-term engagement, identify the contractual or legal basis permitting early exit. The cited provisions do not supply a universal contractor notice period in days or permission to cancel immediately in every case.

Agree how the applicable exit terms will handle accepted deliverables, work in progress, outstanding invoices, rights documentation and access return. These are operational arrangements; they should follow the contract’s actual termination mechanism.

If the relationship needs employment, use Romania’s employment-exit rules for that transition. Where a provider would employ the person, review the employer of record arrangement and its separate employment and service documents.

What a contractor must produce to get paid

Obtain an invoice identifying the contracted supplier, service and applicable VAT treatment, transmitted through RO e-Factura where required. For a foreign customer, first establish which establishment receives the service.

Invoice fields and tax IDs

Match the invoice to the contracted PFA or SRL. The Fiscal Code requires these full-invoice details, with additional entries for particular transactions or regimes:

• A sequential number, within one or more series, identifying the invoice uniquely.
• The issue date and, when earlier, the service date or date an advance was received.
• The supplier’s name, address and VAT registration code or applicable fiscal identifier.
• Your business’s name, address and VAT code or fiscal identifier as the taxable recipient.
• The services supplied, the taxable amount for each applicable rate, exemption or non-taxable operation, unit price before VAT and relevant discounts.
• The VAT rate and amount where applicable, or the required exemption or reverse-charge information.
• Applicable special-regime entries, fiscal-representative details and references to earlier invoices where required.

An invoice signature or stamp is not compulsory. You can request an IBAN and delivery or acceptance records to process the invoice; these are practical requirements to agree, separate from article 319’s mandatory fields.

Invoice amounts may be expressed in any currency, but Romanian VAT collected or adjusted must be expressed in lei. The permitted settlement currency requires a separate check against the rules governing the actual transfer.

The ordinary issue deadline is the 15th of the month following the taxable event. Received advances have the parallel next-month deadline where an invoice has not already been issued; the transmission clock follows separately.

EU and non-EU business clients

For services supplied to a taxable business acting as such, start with its business establishment. Under the general B2B rule, a receiving fixed establishment elsewhere determines the service location when the service is supplied there.

Check service-specific exceptions before applying that general rule. A foreign company’s Romanian VAT registration alone does not place the service in Romania; identify which establishment actually receives the service and apply the relevant rule.

Receiving establishment under the general rule	Romanian VAT treatment	Supplier’s next check
Another EU member state	Service place is that member state; qualifying services are taxed there through the recipient	Applicable VAT code before supply, reverse-charge wording and D390VIES reporting
Outside the EU	Service place is outside Romania, so the general-rule service falls outside Romanian VAT	The treatment applicable there; do not assume every non-EU invoice requires Romanian reverse-charge wording
Romania	Assess Romanian VAT treatment and the supplier’s registration or exemption	Domestic-turnover measure and the separate RO e-Factura scope

For an otherwise unregistered Romanian supplier, qualifying services located in another EU state can require article 317 registration before the first service. This applies where the recipient owes VAT, even below the domestic exemption ceiling.

Article 317 supplies a limited code for specified transactions; it does not confer normal VAT-registration status. Check whether normal article 316 registration already applies and whether the supplier has the appropriate code for this service.

Where the recipient owes VAT, the invoice includes taxare inversă (reverse charge). For a general-rule non-EU service, establish the applicable treatment before requesting that wording; foreign service location alone does not establish recipient liability.

Article 316 or 317 registrants use D390VIES, the recapitulative return, for qualifying general-rule services to taxable recipients not established in Romania but established in the EU. Services exempt in the relevant member state are excluded.

ANAF’s D390VIES deadline is the 25th of the following month for reportable operations when VAT becomes chargeable. If the 25th is not a working day, filing extends through the first following working day.

For domestic registration, the RON 395,000 annual ceiling counts the specified Romanian-place supplies. Ordinary general-rule B2B services located abroad fall outside that measure, as do the specified fixed tangible-asset disposals and intangible-asset transfers.

A supplier using the small-business exemption must request normal registration by the day that defined turnover exceeds the ceiling. Normal VAT applies from the crossing transaction; waiting until the next month gives the wrong invoice treatment.

A supplier applying the small-business exemption cannot deduct input VAT or show VAT on the invoice. Where the standard Romanian rate applies, it is 21%; determine whether the particular supply is taxable or exempt first.

RO e-Factura scope and its separate clock

The domestic B2B rule covers Romanian-place supplies between taxable persons established in Romania, subject to statutory exceptions. A supplier’s small-business VAT exemption does not by itself remove the RO e-Factura obligation.

Since 1 January 2026, article 10(11) also covers Romanian-established taxable suppliers making Romanian-place supplies to non-established taxable recipients registered for Romanian VAT. Both parties’ taxable-person status matters; the rule covers natural and legal persons.

For Romanian-established taxable legal-person suppliers making Romanian-place supplies, Deloitte’s 28 January 2026 article discusses foreign taxable legal-person recipients. Within that company-specific context, its coauthors describe recipients:

which do not have a fixed establishment in Romania but are registered here for VAT purposes.

— Alexandru Stancu, Director, and Radu Todiraș, Senior Manager, Indirect Taxes, Deloitte România (translated from Romanian)

The statutory rule covers taxable persons more broadly than this company-specific explanation. A foreign recipient’s Romanian VAT number does not establish Romanian supply location; apply the service-place rule and its exceptions.

From 1 June 2026, suppliers identified fiscally by their personal numerical code, CNP, are exempt from the specifically listed mandatory duties below. The exemption concerns the supplier’s identifier and covers:

• Article 5.
• Article 9¹.
• Article 10(1), the domestic B2B obligation.
• Article 10¹(2).

The list does not include article 10(11); assess its foreign-recipient obligation separately even for a CNP-identified supplier. A PFA identified by CUI and a customer’s CNP do not establish this supplier-CNP exception.

CNP-identified suppliers may opt into RO e-Factura and must then enrol in the optional register. Use the contractor’s fiscal identifier and register status to determine the required transmission.

Eligible non-obliged suppliers in the mandatory register, and suppliers in the optional register, can request removal under the statutory procedure. Removal takes effect on the first day of the month following the request.

Where transmission is mandatory, the RO e-Factura deadline is five working days from actual invoice issue. It also has an outer limit of five working days after the statutory invoice-issue deadline; both limits apply.

Record to check	What it establishes	Deadline consequence
Taxable event or qualifying advance receipt	The month governing ordinary invoice issue	Issue by the following month’s 15th, unless already issued
Actual invoice issue	The start of the applicable transmission period	Upload within five working days of issue
Statutory invoice-issue deadline	The outer boundary for mandatory transmission	Upload no later than five working days after that deadline

Late issue does not extend the outer upload limit. Issue and transmission deadlines govern the invoice; contractual payment terms determine when settlement is due.

How the money actually arrives

Choose a permitted settlement currency and a route supported by the contractor’s receiving bank. The currency printed on the invoice does not by itself establish which currency may be used to settle the transaction.

Under Romania’s foreign-exchange regulation, operations between residents and nonresidents may be conducted in foreign currency or lei. Establish the parties’ residency for this rule before agreeing how your foreign business will settle the invoice.

Goods and services between residents normally must be settled in lei. Foreign-currency settlement requires an applicable exception in Annex 2 of that regulation; an agreement quoting a euro price does not itself establish the exception.

Romanian residents may hold lei and foreign-currency accounts with credit institutions and equivalent institutions. Ask which account will receive the agreed currency, and match the beneficiary details to the contracting PFA or SRL.

Romanian payment rails

Currency, transfer value and bank participation determine the domestic route. For an international instruction, establish which route handles each part before relying on its timing.

Rail	Currency and scope	Conditions and timing	Basis
SENT ordinary clearing	Low-value interbank lei and euro payments among participants	Multilateral clearing during several daily sessions; the ordinary batch route is distinct from instant processing	TRANSFOND: SENT
SENT currency components	Domestic lei payments using SEPA formats; a separate euro component	SEPA-RON refers to the lei implementation; identify the actual currency and component handling the instruction	TRANSFOND: SEPA programme
Plăți Instant (Instant Payments)	Low-value lei transfers below RON 50,000 between participating-bank accounts, for individuals and legal persons	Available 24/7; transfer in at most 10 seconds within the service. Check participating banks and their applicable transaction limits	TRANSFOND: Plăți Instant
ReGIS	High-value and urgent domestic payments	BNR-managed real-time gross settlement, final and irrevocable; transfer orders use SWIFT messaging	TRANSFOND: ReGIS

SENT’s lei use of SEPA formats and its euro component serve different currencies. Confirm the denomination and receiving account rather than treating the word SEPA on an instruction as evidence of a euro transfer.

The instant-service timing applies to eligible transfers between participating accounts. ReGIS describes domestic settlement using SWIFT messages; neither description supplies an arrival-time guarantee for the full international route from your business to the contractor.

FX and charges to agree

Agree settlement instructions with the price and due date. The receiving account’s currency alone does not establish conversion or charges; record:

• The currency in which the contractor must receive settlement.
• The beneficiary’s name, account details and the account supporting that currency.
• Whether conversion is needed, who arranges it and which provider’s quoted terms apply.
• The charge option available for the actual route and how it fits the applicable legal allocation.
• The transfer reference linking the receipt to the invoice.

For payments within the EU or EEA where the relevant payment service providers are located there, the statutory charge allocation makes you bear your provider’s charge and the contractor bear theirs.

For routes outside that scope, use the actual providers’ terms to agree charges and conversion. Record the applicable charge option before instructing the transfer, together with what the contractor should receive under your agreement.

Payment terms and late payment

Agree the price, any delivery or acceptance milestones and the payment due date in the services contract. Where Romanian late-payment law applies, an overdue qualifying claim can carry statutory interest and recovery compensation.

Law 72/2013 covers certain, liquid and due monetary claims arising from goods or services contracts between professionals, or between a professional and a contracting authority. Establish that the claim falls within this scope.

Determine the governing law, forum and recovery procedure for the foreign-client agreement. Romanian residence alone does not establish the remedies available against your business or where and how they can be pursued.

Specify when the agreed price becomes payable, including delivery milestones or acceptance procedures. Romanian contractor status does not impose a monthly payment cycle.

If no payment deadline was agreed, the ordinary statutory interest trigger depends on the relevant receipt or acceptance event. Subject to the late-payment conditions, Law 72 uses the following alternatives:

• Normally, after 30 calendar days from your receipt of the invoice or equivalent payment demand.
• If that receipt date is uncertain or precedes receipt of the goods or provision of the services, after 30 calendar days from goods receipt or service provision.
• If law or contract provides an acceptance or verification procedure, and the invoice or equivalent demand arrives on or before that event, after 30 calendar days from acceptance or verification.

Record invoice receipt, delivery and acceptance dates to establish the default interest trigger. The 30-day rule applies where no payment deadline was agreed; it is not a universal net-30 requirement.

For private professional-to-professional contracts, payment terms normally cannot exceed 60 calendar days. The parties may expressly agree a longer term if that clause is not abusive; assess the agreed term against that qualification.

For a qualifying claim, calculate interest and minimum compensation under these rules, using the applicable reference rate and payment-date exchange rate:

Statutory commercial late interest	BNR reference interest rate plus 8 percentage points	Law 72/2013
Reference-rate period	The rate in force on the first calendar day of each half-year applies for that whole half-year	Law 72/2013
Minimum recovery compensation	EUR 40 equivalent in lei at the payment-date rate, where late-payment conditions are met, in addition to recovery costs	Law 72/2013
Abusive interest terms	Clauses excluding late interest or setting it below statutory penalty interest are deemed abusive; abusive clauses are absolutely void	Law 72/2013

The creditor’s entitlement to the minimum compensation and recovery costs depends on the statutory conditions. Agreeing a longer payment period does not permit an abusive clause removing the applicable late-interest protection from the contractor.

Keep the agreed due date and late-interest assessment separate from the invoice issue and RO e-Factura transmission deadlines. Retain the contract and dated delivery, invoice-receipt and acceptance records needed to establish the relevant events.

What breaks, and at which step

Resolve mismatches in the working arrangement, contracting identity and invoice route before continuing. Use the following checks to locate the problem:

Step	Failure	Check before continuing	Basis
Classification	Independence clauses conflict with actual control and subordination	Review instructions and performance records; apply the natural-person fiscal assessment and the separate employment analysis to the actual relationship	Fiscal Code; L&E Global — classification
Registration identity and activity	The agreement names the wrong counterparty or CUI, or assumes the ordinary PFA route covers a special profession	Match registration identity and authorised activities; establish whether a liberal profession or special-statute activity follows a different regime	PFA statute; Trade Register law — registration
Starting work	A complete-filing registrar period is treated as a guaranteed engagement start date	Establish which filings, documents and authorisations are complete and what registration has actually been entered	Trade Register law — evidence and timings
Signing	Copyright terms omit required details, lack written proof or cover all future works	Review the specified economic rights, uses, duration, extent, remuneration and written proof for commissioned deliverables; remove a blanket all-future-work assignment	Copyright law — software and other copyright
First qualifying EU service	The supplier assumes being below the domestic VAT ceiling removes pre-service registration	Confirm service place and recipient VAT liability; check normal registration or the required limited article 317 code before the qualifying supply	Fiscal Code — EU and non-EU clients
Domestic VAT crossing	Total foreign-client invoices are counted indiscriminately, or registration is deferred until the next month	Use the defined Romanian-place turnover with its exclusions; request registration by the crossing day and apply normal VAT from the crossing transaction	Fiscal Code — invoice VAT treatment
Customer establishment	A Romanian VAT number is treated as proof that the service takes place in Romania	Identify the business or relevant receiving fixed establishment, taxable-recipient status and any service exception before determining place	Fiscal Code — service location
RO e-Factura scope	Supplier CNP, PFA CUI and customer CNP are conflated, or the foreign-recipient rule is restricted to companies	Check taxable issuer status and establishment, Romanian supply place and recipient conditions. Supplier-CNP relief covers listed duties only; assess article 10(11) separately	OUG 120/2021; Law 88/2026 — scope
Mandatory upload	Calendar days replace working days, or late issue is assumed to extend the upload deadline	Calculate five working days from actual issue and apply the statutory-issue outer limit; confirm transmission is required for that invoice	OUG 120/2021 — transmission clock
Settlement	Invoice currency, bank participation or domestic timing is assumed to settle the whole route	Establish residency and permitted currency, any Annex 2 exception, receiving account and participating route; use the applicable charge allocation and actual provider terms	Foreign-exchange and payment-service rules; TRANSFOND — settlement
PFA tax calculation	The July salary figure replaces the annual reference, or a CAS chosen minimum is treated as a cap	Use January’s RON 4,050 monthly minimum wage as the annual contribution reference; distinguish conditional CASS floor/ceiling from CAS minimum chosen bases. July’s RON 4,325 employee/mandate floor answers a different question	Fiscal Code; ANAF — CAS and CASS
Microenterprise eligibility	The SRL assumes the turnover ceiling alone secures micro taxation	Check linked turnover and all eligibility/staff conditions. Track the new-company 90-day window; if missed, profit tax starts in the quarter after the expiry quarter	Fiscal Code; ANAF — company tax
Adding authors or subcontractors	The client has only an SRL’s ownership promise, without the onward rights chain	Verify permitted subcontracting and request written assignments connecting the deliverable’s authors, the supplying business and your rights under the agreement	Civil Code; Copyright law — rights chain
Ending the engagement	Employee notice is imported into civil terms, or every contract is assumed cancellable immediately	Identify duration and exit basis; check indefinite reasonable notice, the continuing/successive default where a right exists (including protected performed/in-progress services), contractual variation, and fixed-term early-exit grounds	Civil Code — ending the contract

Ask the party responsible for each unresolved item to supply the relevant record or correct the arrangement. Revisit the affected check when working instructions, the receiving establishment, supplier status or the authors creating deliverables change.

What a mistake costs and who pays

The cost follows the particular breach and the party legally responsible for it. Establish the offence or reassessed tax debt before applying an amount; a registered PFA engagement does not automatically attract employment fines.

ANAF’s fiscal recharacterisation concerns economic substance and assessed tax obligations. Employment recognition by a court and administrative findings of work without an employment contract involve separate legal questions; review the findings before assigning liability.

Party	Risk	Amount
Employer found to have received a person at work without an individual employment contract	The employer-side no-contract offence	RON 40,000 per identified person, capped at RON 1,000,000 in aggregate
Individual found personally working without an individual employment contract	The separate worker-side offence	RON 500–1,000
Taxpayer or payer liable for unpaid or reassessed tax	Tax principal and applicable daily additions, according to the tax finding	Actual principal + 0.02% daily interest + either 0.01% daily ordinary late-payment penalty or 0.08% daily non-declaration penalty
Natural person required to file D212 or an income declaration	Failure to file by the statutory deadline	RON 50–500, separately from the tax debt and additions
Natural person or other legal person required to transmit through RO e-Factura	Late transmission within the statutory grouping	RON 1,000–2,500
Legal person classified as a medium taxpayer and required to transmit	Late RO e-Factura transmission within the statutory grouping	RON 2,500–5,000
Legal person classified as a large taxpayer and required to transmit	Late RO e-Factura transmission within the statutory grouping	RON 5,000–10,000
Romanian-established taxable domestic B2B issuer subject to the system obligation	The specified failure to issue through the required RO e-Factura system	15% of the invoice total
Romanian-established taxable domestic B2B recipient subject to the system obligation	The specified receiving and recording of an invoice outside the required system	15% of the invoice total, under the recipient’s separate offence
Party recognised as the employer by a court	Employee protections and entitlements arising from recognised employment status	Depends on the recognised entitlements and claim; no single total follows from the invoice value

The non-declaration penalty concerns principal that was undeclared or incorrectly declared and assessed by the tax authority. Where that penalty applies, the ordinary late-payment penalty is excluded on the same principal; daily interest remains applicable.

The non-declaration penalty is reduced by 75% where assessed principal is paid or offset by the statutory deadline, or a qualifying instalment arrangement is completed. Establish those conditions before applying the reduction to the penalty.

The late-transmission rule groups relevant invoices due for transmission within a calendar month. Apply the fine band with that statutory grouping; do not automatically multiply the late-upload range by every invoice in the group.

The 15% offences concern Romanian-place B2B supplies between Romanian-established taxable persons. Establish the issuer’s failure to issue through the system or the recipient’s receiving and recording outside it. These triggers differ from late upload and the foreign-recipient duty.

L&E Global’s employment analysis explains that court recognition can support employee-specific claims, such as paid vacation or seniority benefits. The applicable entitlements and findings determine the claim; recognition does not supply a universal back-payment total.

For the wider employment duties and employee-breach amounts, refer to the Romania country guide. Keep those employment exposures separate from the contractor’s filing obligations and the transaction-specific RO e-Factura offences listed here.

Contractual damages, defective rights assignments and overdue commercial debt require their own facts and applicable remedies. Use the copyright terms and late-payment rules to assess the particular claim; the amounts above do not determine its total.

Contractor models and when each fits

Identify the contracting parties and responsibilities before choosing administration, sourcing or employment. The contract chain must suit how the work is performed.

Model	Contracting relationship	Useful when	Romanian check
Direct PFA or SRL services	Your business contracts with the registered individual business or company	You commission genuinely independent services and can manage the agreement and records directly	Actual independence, registered identity, authorised activity, rights and the correct invoice route
Administration tool	The tool administers records or documents for the engagement described in its terms; identify the service-contract parties separately	You need help managing an existing contractor relationship	Check whether the provider only administers the engagement or actually becomes a contracting party
Contractor platform / COR with a provider contracting party	The provider engages the contractor; your provider agreement defines the service and contract chain	You want a provider to administer the engagement and participate in its contractual structure	Confirm the actual PFA/SRL counterparty, provider scope, classification review, onward rights and liability terms
Sourcing marketplace	The service helps find candidates; the engagement’s actual contracting relationship must be established from its terms	You need to locate a contractor before arranging the engagement	Verify the supplier and agreement behind the profile, including any platform participation in the contract chain
Direct employment	Your business is the employer, using the applicable Romanian or qualified foreign-employer route	The work calls for an employment relationship	Employer registration and payroll obligations, written contract, medical fitness and REGES-ONLINE readiness
Employer of record arrangement	A provider employs the individual; your agreement sets out the provider/client relationship	You need an employment arrangement administered through an appropriate provider	Actual employer and legal model, authorisation where required, applicable client duties and any temporary-mission limits

Under the COR model, the provider contracts with the contractor, with structures and responsibilities varying by provider. If client and contractor remain direct services-contract parties, the provider is administering their relationship.

Review reclassification risks in both the terms and working arrangements. Provider participation does not settle Romania’s independence or employment assessments; work performed like employment still needs an appropriate employment route.

Read any indemnity together with liability exclusions, caps and termination terms to establish what the provider has agreed to cover. Those contractual provisions do not guarantee classification, liability allocation or the rights to commissioned work.

Moving a contractor to employment

Reassess the work and choose the actual employer before setting an employment start date. Coordinate the employment requirements with the civil agreement’s close, including unfinished services, outstanding invoices and rights already assigned for earlier deliverables.

A qualified foreign-employer pathway exists for employers without Romanian headquarters, a permanent establishment or representation. Payroll obligations depend on social-security coordination and any employer/employee agreement; select the applicable route before assigning reporting duties.

Permanent-establishment exposure needs its own assessment of actual Romanian activities and the applicable treaty. Review that question alongside the employment route; the chosen provider label or contractual counterparty does not by itself settle the tax analysis.

Assign responsibility for each statutory start requirement and practical contract or rights check:

• Establish the actual employer and complete the registrations and payroll arrangements required for its route.
• Conclude the written employment contract in Romanian no later than the day before employment work starts.
• Complete the applicable medical fitness requirement for the job. The ordinary rule requires the certificate for hiring; a statutory foreign-worker exception still requires it by the activity’s start date.
• Transmit the required employment details to REGES-ONLINE by the day before work starts; outsourcing operation does not remove the employer’s responsibility.
• Document the rights chain for work created under employment, including any onward rights needed when the provider is the employer. Preserve the assignments covering earlier independently commissioned deliverables.
• Close or amend the civil agreement under its applicable exit terms, documenting accepted work, services in progress, invoices, rights and access arrangements.

Economic rights in software created in employee duties or under employer instructions ordinarily belong to the actual employer unless agreed otherwise. Review onward rights for employment output and preserve the earlier independent-contractor assignments.

Treat the prior civil period under the rules applicable to its actual performance and transactions. Starting employment changes the future arrangement; it does not remove earlier classification, tax or invoice exposure identified in that period.

Use the Romania employment guide for the full direct-hiring duties. For provider employment, the Romania employer of record guide explains the legal arrangement, including client responsibilities and limits where temporary-agency rules apply.

One contractor versus ten

Keep each agreement, deliverable and invoice tied to its counterparty as the team grows. One and ten illustrate administration choices; neither is a Romanian legal threshold.

Task	One contractor	Ten contractors	Romanian record/check
Identify the supplier	Keep the agreement linked to that supplier’s registration details	Maintain separate supplier records and resolve identity mismatches for each engagement	Contracting identity, CUI and authorised activity; any special professional regime — registration checks
Review the actual work	Compare the agreed independence with instructions and performance for that engagement	Review each working arrangement; a shared contract template can cover different actual relationships	Actual autonomy and economic substance; separate fiscal and employment assessments — classification
Assign tasks and rights	Link commissioned deliverables to the agreed rights and their author	Track which contractor and authors created each deliverable, including shared or subcontracted work	Deliverable-specific rights, required written proof and documented onward assignments — copyright
Determine the invoice route	Record the supplier’s identifiers and the customer/service-place branch used	Keep each supplier’s VAT status and fiscal identifier associated with the applicable invoice treatment	CUI/CNP, relevant VAT code, receiving establishment and RO e-Factura scope or exception — invoicing
Record acceptance and due dates	Link accepted work, invoice receipt and the agreed due date	Maintain separate acceptance histories, outstanding invoices and relevant dates for each supplier	Contract milestones and the events governing a qualifying late-payment claim — payment terms
Add a subcontractor or author	Check permission and the additional author’s rights chain for the affected work	Record changes to the supplying chain against each affected agreement and deliverable	Applicable subcontracting terms and documented rights reaching your business — contract provisions
End an engagement	Record the applicable exit terms, final work, invoices and access return	Close each engagement separately, keeping unfinished work and rights records with the relevant counterparty	Contract-specific notice and termination basis, performed/in-progress services and agreed operational close — exit

As an operational practice, organise the document register by contractor and deliverable, using templates for recurring commercial information. Assign responsibility for exceptions such as identity mismatches or missing author assignments.

A supplier’s domestic VAT turnover and PFA income remain its own measured bases. Microenterprise linked-enterprise aggregation follows the statutory relationship tests; your business’s number of contractors cannot substitute for those turnover, income or ownership checks.

Assess permanent establishment from the depth and nature of your Romanian activities and the applicable treaty. Revisit those facts as the team grows; headcount alone triggers no automatic entity or permanent-establishment threshold.

When comparing direct administration with a platform or COR arrangement, map the record tasks to the actual service agreement and contract chain. Identify which party maintains each record and who resolves gaps in the agreed scope.

Who works with contractors in Romania

Contractor platforms, sourcing services and supplier document tools serve different needs. Choose by the contracting model and Romanian documents your PFA, PFI or SRL engagement requires.

“Not published” means the public contract or product description does not disclose that detail. A Romanian office, listed address or employment entity does not establish who signs the contractor’s services agreement.

Provider	Contractor model	Romanian entity or registered presence	Contract language or law	IP assignment	Romanian document support	Classification support
4dev.com	Global contractor platform; Contractor Platform	not published	not published	Optional task-level rights formalisation; Romanian standard assignment not published	General contracts and closing documents; Romanian specifications not published	not published
Deel	Contractor platform	not published	Romanian local-law approval advertised; language not published	not published	Tax-document collection and automatic invoices; RO e-Factura not published	General assessments advertised; Romanian procedure not published
Remote	Contractor platform	Own Romanian entity stated for EOR; contractor counterparty not published	Localised contracts advertised; Romanian text not published	not published	Centralised records; RO e-Factura not published	Built-in checks advertised in Romania contractor section
Worksuite	Freelancer management platform	not published	Romanian local-law templates advertised; language not published	not published	not published	Romania screening questionnaires advertised
Skuad	Contractor platform; agent of record offered	not published	not published	not published	Invoice generation and time logs; RO e-Factura not published	Romanian classification support advertised
Plane	Contractor platform; direct client agreement	not published	Client contract or localised templates; Romanian version not published	not published	not published	General guidance; Romanian procedure not published
Lano	Contractor platform	not published	Localised samples; Romanian version not published	not published	Invoices, timesheets and document storage; Romanian specifications not published	not published
Pebl	Contractor platform	not published	Locally tailored templates; Romanian version not published	not published	Automatic invoices; Romanian specifications not published	not published
Oyster	Contractor platform	not published	Localised templates or client contract; Romanian version not published	Limited-country CIPA option; Romanian assignment not published	Automatic and manual invoices; RO e-Factura not published	General questionnaire; Romanian procedure not published
Rippling	Contractor platform	not published	not published	not published	Contract signing, onboarding records and invoice-linked time tracking; RO e-Factura not published	Romania assessment advertised
Playroll	Contractor platform	not published	Region-specific agreements; Romanian version not published	not published	Document collection, invoices and timesheets; Romanian specifications not published	General expert-supported audits; Romanian procedure not published
Useme	Contractor intermediary	not published	not published	Optional assignment or licence; Romanian form not published	Intermediary service invoice; Romanian specifications not published	not published
RemotePeople	Contractor platform; direct client agreement	not published	Region-specific agreements; Romanian version not published	not published	Onboarding documents and contractor invoices; Romanian specifications not published	General risk detection; Romanian procedure not published
Freelancer	Sourcing marketplace	not published	not published	not published	not published	not published
Twine	Sourcing marketplace	not published	English law for platform use; supplier agreement not published	not published	not published	not published
PeoplePerHour	Sourcing marketplace	not published	England and Wales platform terms; buyer–supplier agreement separate	Conditional default assignment; Romanian written form not published	not published	not published
SmartBill	Invoicing tool for contractor	not published	not published	not published	SPV submission/retrieval, XML checks, PDF copies and document status	not published
FGO	Invoicing and document tool for contractor	not published	not published	not published	SPV submission/retrieval; PDF, XML and receipt archives	not published
Oblio	Invoicing tool for contractor	not published	not published	not published	SPV connection; manual, automatic or bulk e-invoice submission; accounting export	not published
SOLO	PFA/PFI invoicing and accounting service	SOLO Fintech SRL; Bucharest registration and address listed	not published	not published	SPV submission/retrieval, XML standardisation and status; PFA/PFI records	not published
Facturis Online	Invoicing and document tool for contractor	MidSoft It Group SRL; Bucharest address listed	not published	not published	RO e-Factura submission/retrieval; accountant access and data export	not published
Arc	Sourcing marketplace	not published	not published	not published	not published	not published
Lemon.io	Developer matching platform	not published	not published	Project ownership advertised; Romanian assignment not published	not published	not published
Contra	Sourcing marketplace	not published	not published	not published	not published	not published
Keez	Accounting service and document app for contractor	Bucharest headquarters address listed; legal entity not published	not published	not published	SPV invoice approval, XML-to-PDF copies and digital document archives	not published
factureaza.ro	Project-time and invoicing tool for contractor	Cubus Arts SRL; Sibiu address and registration listed	Romanian platform terms; supplier agreement not published	not published	SPV submission/retrieval, foreign-language PDFs and project-time invoices	not published

4dev.com

4dev.com works with contractors in Romania. Its Contractor Platform provides one platform agreement, contractor verification and closing-document records. For digital deliverables, rights formalisation is your choice. Request Romanian terms and documents matching the supplier’s PFA or SRL identity.

Deel

Deel advertises Romanian contractor onboarding with locally reviewed contracts and tax-document collection for the supplier’s onboarding file. Obtain the Romanian agreement’s rights clauses; local review does not establish your software assignment.

Remote

Remote’s Romanian entity disclosure concerns employment services; establish who contracts with the contractor. Its Romania contractor service offers central records and classification checks. Compare those checks with the PFA’s autonomy and working arrangements.

Worksuite

Worksuite’s advertised Romanian templates and status questionnaires support a PFA onboarding workflow. Assess fiscal independence and employment separately, and obtain the written rights assignment before commissioning code.

Skuad

Skuad’s agent of record route for Romanian contractors offers an intermediary, onboarding and invoice generation. Confirm the contracting entity and rights chain against the Romanian contract specimen.

Plane

The services agreement stays between client and contractor with Plane, which advertises this service for Romania. An SRL can retain negotiated terms; obtain the local template and signed software-rights provisions before onboarding.

Lano

Lano’s worldwide contractor policy includes Romania; it offers sample contracts and document storage. Keep each PFA’s CUI registration records with its agreement. Confirm acceptance for the engagement and obtain the Romanian terms.

Pebl

For a PFA, prepare CUI and authorised-activity records before using Pebl’s advertised signing workflow. Its contractor product is available in Romania and combines background checks with e-signature. Request the Romanian agreement and rights clauses before relying on that workflow.

Oyster

Oyster lists Global Contractors as available in Romania and accepts client contracts, allowing an SRL to retain negotiated project terms. Its CIPA rights option covers a limited country set; confirm Romania’s inclusion and the written assignment.

Rippling

Rippling’s Romanian contractor workflow combines agreement signing, onboarding records and app access for specialists using company systems. Compare its classification assessment with evidence of actual work, and obtain the software-rights clauses.

Playroll

Playroll advertises its contractor product through its Romania route, with regional agreements and document collection for defined projects. Request the Romanian template and assessment scope. Establish the PFA’s status from its working arrangement, beyond the advertised regional features.

Useme

Assignment, licensing and rights retention are options for creative deliverables through Useme. It acts as an intermediary for Romanian freelancers and signs their agreement. Agree the chosen rights and obtain the engagement’s Romanian documents.

RemotePeople

RemotePeople offers Romanian contractor administration with regional agreements and onboarding records for direct supplier relationships. Review the agreement and classification method; its separate contractor of record product uses different contractual parties.

Freelancer

Freelancer’s Romanian directory offers direct hiring actions for project sourcing. A profile’s country does not establish PFA or SRL registration; verify the selected supplier and agree the deliverables and rights.

Twine

Twine matches clients with Romanian developers, including profiles in Bucharest and Cluj-Napoca. Its English-law platform terms leave the project specialist’s supplier agreement separate; verify that counterparty and negotiate the deliverable’s rights.

PeoplePerHour

PeoplePerHour lists a web developer in Brașov; buyer and freelancer are direct service-contract parties. For commissioned web work, review its default assignment conditions and document the specific software rights.

SmartBill

SmartBill’s supplier document tools support Romanian PFAs and SRLs with SPV submission, XML checks and readable PDF copies. Agree which copy the foreign client receives, and assess the transaction’s RO e-Factura scope separately.

FGO

FGO’s PDF, XML and receipt archives let a Romanian PFA share its local document trail with an accountant. It also offers automatic SPV submission. Establish the foreign client’s document requirements independently of ANAF submission.

Oblio

Oblio serves Romanian businesses and PFAs with SPV connection, individual or bulk e-invoice submission and accounting exports for sharing records with an accountant. Determine the PFA’s foreign-service VAT treatment independently of the submission setting.

SOLO

SOLO serves Romanian PFAs and PFIs supplying clients abroad, combining invoicing with accounting records. For the client, check the supplier’s identifier and transaction scope before treating every foreign-client invoice as an e-Factura submission.

Facturis Online

An SRL can share local records through Facturis Online’s accountant access and exports, with Romanian e-invoice submission and retrieval. Identify the documents needed for the foreign engagement, and establish VAT treatment and rights ownership independently of product access.

Arc

For a Romanian cloud-infrastructure project, Arc’s sourcing route includes a vetted DevOps specialist available for freelance work. Verify PFA registration and the engagement’s legal classification separately from technical vetting.

Lemon.io

Lemon.io’s freelance network screens and matches Romanian developers for software projects. Its general ownership promise leaves the Romanian assignment wording undisclosed; request the actual rights provisions.

Contra

Contra shows an available software specialist in Bucharest and provides direct contact. For a Romanian web project, review the portfolio before agreeing scope. The profile’s location does not establish PFA registration or a written software-rights assignment.

Keez

Keez combines an accountant with a document app for Romanian PFAs and SRLs. A supplier coordinating local records can approve incoming e-invoices before bookkeeping. Keep the accountant’s scope separate from the client’s service agreement and rights assignment.

factureaza.ro

Agree the invoice language with the foreign client when using factureaza.ro’s project-time records, SPV integration and foreign-language PDFs for Romanian PFAs. Choose the service agreement’s governing law separately from the PDF language.

Frequently asked questions

Can I hire an international contractor in Romania?

Yes, for genuinely independent services with the actual registered PFA or SRL. Review the classification and documents. Those registration facts do not establish a particular contractor’s nationality-based eligibility or immigration permission.

What are the tax laws for self-employed individuals in Romania?

PFA income tax is 10% on taxable income or eligible income norms. CAS is 25% on chosen bases with minima; CASS is 10% on its income/norm base, with conditional floor/ceiling. D212 is ordinarily due 25 May the following year.

What does “SRL company” mean in Romania?

SRL means Societate cu Răspundere Limitată, a limited liability company. It is a company counterparty, distinct from the individual PFA. Micro taxation requires all eligibility conditions alongside the EUR 100,000 linked-turnover ceiling; incorporation alone does not secure it.

Can a Romanian PFA work for just one client?

Yes. Without an exclusivity clause, one client can satisfy the fiscal multiple-client freedom criterion. The PFA statute separately says exclusive collaboration alone does not create employment; the actual employment assessment still applies.

Does a Romanian contractor need to charge VAT to a foreign company?

General B2B place follows the customer’s relevant establishment, subject to exceptions. Services located abroad fall outside Romanian VAT. Qualifying EU services may require pre-service article 317 registration below RON 395,000. Non-EU reverse-charge wording still requires recipient liability.

Does a PFA with a UK client need RO e-Factura?

For a Romanian-established taxable supplier, the foreign-recipient duty requires Romanian supply place and a non-established taxable client registered for Romanian VAT. Check service place first. CNP relief covers listed duties, excluding article 10(11).

How do people usually pay contractors in Romania?

Settlement between residents and nonresidents may use lei or foreign currency. Romanian routes include SENT’s lei/euro components and participating-bank instant transfers below RON 50,000. Instant service is 24/7, at most 10 seconds; that does not establish international arrival time.

Does a contractor agreement give my company the rights to the software?

Use a written assignment specifying economic rights, uses, duration, extent and remuneration. Exclusivity must be express; moral rights remain non-transferable. The employee software default does not assign independent contractor code to your company.

Sources

1. Romanian Parliament / Iași public population-records directorate. Civil Code — older official local-government mirror. Accessed 12 October 2026.
2. ANAF. Fiscal Code and implementing norms, updated through OUG 38/2026. Accessed 12 October 2026.
3. Magda Volonciu and Associates / L&E Global. Re-characterisation of independent contractors as employees. Accessed 12 October 2026.
4. 4dev.com. The platform for compliant contractor work worldwide. Accessed 12 October 2026.
5. Romanian Government / Portal Legislativ. PFA statute: Emergency Ordinance 44/2008. Accessed 12 October 2026.
6. ANAF Cluj. Independent-activity income and annual contributions — 22 April 2026. Accessed 12 October 2026.
7. Romanian Government via ANAF. Government Decision 146/2026: minimum base salary. Accessed 12 October 2026.
8. ANAF Argeș. Microenterprise taxation changes in 2026 — 17 March 2026. Accessed 12 October 2026.
9. Romanian Parliament via ITM Giurgiu. Law 239/2025: SRL capital, accounts and Labour Code amendments. Accessed 12 October 2026.
10. Romanian Parliament / Portal Legislativ. Trade Register law: Law 265/2022. Accessed 12 October 2026.
11. ANAF Cluj. Microenterprise eligibility and new-company staffing — 23 March 2026. Accessed 12 October 2026.
12. Romanian Parliament / Portal Legislativ. Copyright law: Law 8/1996. Accessed 12 October 2026.
13. bpv GRIGORESCU ȘTEFĂNICĂ. New Legal Provisions on the Use of Electronic Signatures. Accessed 12 October 2026.
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