How to register as self-employed (PFA) in Romania
In short
A PFA (authorised natural person — Romania's sole trader) is registered at the Trade Register (ONRC), online with an electronic signature or at the counter, and the registration itself is free if you file the paperwork yourself. You need proof of a professional address, your chosen CAEN activity codes and, for certain activities, proof of qualification; the registration certificate is usually issued in 1–3 working days. After registration you enrol in ANAF's SPV portal and choose your tax regime: income norm (up to the 25,000 euro threshold) or real income.
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The PFA — persoană fizică autorizată — is the simplest way to work legally for yourself in Romania: free and fast registration, minimal bookkeeping, and the money you earn is yours as soon as taxes are paid. It is the preferred form for freelancers, IT specialists, tradespeople and consultants, including many expats. Wondering whether a limited company would suit you better? Read our PFA vs. SRL comparison.
Income norm or real income?
This is the important tax decision, expressed through the single tax return:
- The income norm — you pay 10% tax on a fixed amount (the ‘norm’) set annually by ANAF for each county and activity, no matter how much you actually earn. Available only for activities in the ANAF nomenclature and only while annual income stays under 25,000 euro (beyond it, you must switch to the real system from the following year). Big advantage: minimal records and predictability; downside: you pay the same norm in weak years.
- The real income system — you pay 10% tax on net income (receipts minus deductible expenses). Advantageous with significant expenses or fluctuating income; requires full records of receipts and expenses.
The income norms per county and activity are published annually on anaf.ro — compare the norm for your activity with your estimated net income before choosing.
Social contributions: CAS and CASS
Besides the 10% tax, a PFA owes contributions based on annual net income, measured in gross national minimum salaries (4,050 lei in 2026):
- CASS (health), 10% — owed on net income between the 6-minimum-salary threshold and the 72-salary ceiling (raised in 2026). Below 6 minimum salaries, CASS is not mandatory (you can opt in).
- CAS (pension), 25% — owed only if net income exceeds 12 minimum salaries; the calculation base is 12 or 24 minimum salaries, depending on income level.
Thresholds update whenever the minimum salary changes, so check current values on anaf.ro before calculating.
Steps to follow
- Check and reserve the name. A PFA's name is your own first and last name followed by the phrase 'persoană fizică autorizată' — availability checking and reservation happen within the same ONRC registration flow.
- Prepare the professional address and CAEN codes. The professional address can be your home (owned, loaned via comodat or rented). If the activity actually takes place in an apartment, you need the consent of the owners' association and directly affected neighbours; if no clients visit the address, consent is not needed. Choose your CAEN codes — a PFA can have at most 5 activity classes (Ordinance 44/2008).
- Gather qualification documents, where the law requires them. Regulated activities (construction trades, para-medical services, cosmetics and others) require proof of professional training: diplomas, qualification certificates or attestations. Many activities — including IT, consulting and digital services — require no formal qualification.
- File the application at ONRC. Online, through the ONRC portal, with a qualified electronic signature — or physically at the Trade Register office of the county of your professional address. The standard forms (application, sworn statements) are on onrc.ro.
- Receive the registration certificate. Within 1–3 working days you receive the registration certificate with the PFA's tax ID (CUI) and can start working. This is also the moment to open a separate bank account — not mandatory, but it makes bookkeeping far easier.
- Enrol in SPV and choose your tax regime. Create your account in ANAF's Virtual Private Space (SPV) — required for tax filings and e-invoicing. Then decide between the income norm and the real income system (see the dedicated section below); tax and contributions are declared annually via the single tax return.
Required documents
- Registration application and sworn statements (standard ONRC forms)
- Identity document (copy)
- Proof of the professional address: land registry extract plus comodat/rental contract, as applicable
- Consent of the owners' association and neighbours — only if the activity actually takes place in an apartment building
- Professional training documents (diploma, qualification certificate) — only for regulated activities
- Specimen signature
Costs
| What you pay | Cost | Notes |
|---|---|---|
| Registration at ONRC | 0 lei | Registry fees were abolished; registration and name reservation are free |
| Qualified electronic signature (for online filing) | Variable | Annual subscription with an accredited provider; the alternative is filing at the counter, no signature needed |
| Third-party filing services (optional) | Variable | Only if you use an intermediary; the file is easy to prepare yourself |
Fees change over time. Always check the current amounts on the official websites listed under “Official sources”.
How long it takes
The registration certificate is usually issued in 1–3 working days from a complete filing. Preparing the file — especially the address consents, if needed — can take longer than the registration itself.
Frequently asked questions
Can I have a PFA and a job at the same time?
Yes, combining them is allowed with no general legal restriction (just check any non-compete clauses in your employment contract). The PFA's social contributions are owed separately from those withheld from your salary, based on the PFA's own thresholds.
How many CAEN codes and employees can a PFA have?
At most 5 CAEN activity classes and at most 3 employees, under Ordinance 44/2008. If you need more, the right vehicle is an SRL (limited company) — see our PFA vs. SRL comparison.
When does a PFA become VAT-registered?
When it exceeds the small-business VAT exemption threshold — 395,000 lei annual turnover, raised in 2025 — or by voluntary option. Below the threshold you invoice without VAT, citing the exemption.
Do I need an accountant?
Not mandatorily. PFAs keep single-entry books (the fiscal record register), and under the income norm the paperwork is minimal. Many owners manage alone; an accountant becomes useful in the real income system, at higher volumes, or with VAT.
How do I take money out of the PFA?
Directly — that is the big advantage over a company. The PFA's money is your personal money once tax and contributions are paid; there is no dividend tax and no distribution formality.