BUSINESS ENTITY
You can make games without thinking about paperwork on day one. But the moment you want to open a business bank account, sign contracts, receive platform payouts, hire help, or invoice clients, you need a legal entity.
In Romania the two options for game developers are:
SRL - Societate cu Răspundere Limitată
Similar to an LLC - Limited Liability Company. This is the most popular choice for foreign and local entrepreneurs. It limits shareholder liability to the capital contribution and requires a minimum share capital. Read morePFA - Persoană Fizică Autorizată
Best for individual freelancers or small-scale entrepreneurs. It is usually simpler to start, but it does not protect your personal assets with limited liability. Read more
Do not pick only based on setup cost. Your choice affects taxes, platform accounts, IP ownership, co-founders, hiring, publishers, and how cleanly you can grow later. See a detailed comparison here: SRL vs PFA.
The 30-second version
| PFA | SRL | |
|---|---|---|
| Setup cost | Low, fast, minimal paperwork | Higher, more steps, legal setup |
| Accounting | Simple journal, can often keep it yourself | Monthly accountant, formal reporting |
| Liability | Personal, you carry the risk | Limited, company carries the risk |
| Hiring | Up to 5 employees, limited scaling | Unlimited employees, easier scaling |
| Co-founders | No clean path, hard to split ownership | Standard, shares and associates |
| Taxes | Depends on income, check calculator | Depends on income, check calculator |
| Best for | Solo work, services, small contracts | Studios, IP, publishers, teams |
| Platforms / publishers | Fine for simple sales, smaller scope | Preferred for publishers, Steam, console deals |
Rule of thumb: platforms like Steam, Apple, Google, and itch.io can work with either PFA or SRL. Choose PFA for solo/simple activity. Choose SRL when you need co-founders, employees, clearer IP ownership, publishers, investors, or long-term studio growth. For taxes, use the PFA vs SRL calculator.
What you can read further
| Start here | What it covers |
|---|---|
| SRL vs PFA | The full comparison guide. It explains when a PFA is enough, when an SRL is the cleaner path, and how advantages, taxes, opportunities, weaknesses, IP ownership, platform accounts, contractors, publishers, and long-term growth tilt the choice. |
| CAEN Codes | The activity codes you declare for your entity, and which ones fit game development. |
| SRL setup | The SRL path: name reservation, incorporation documents, address, Trade Register submission, and the documents you receive after approval. |
| PFA setup | The PFA path: when it makes sense, what documents are needed, what limits matter, and what you should save once it is approved. |