PFA - Information

A PFA (Persoană Fizică Autorizată / authorised sole trader) is a simple way to carry out economic activity on your own. For a game developer it can be a very good option if you work solo, invoice services, do contract work, freelance or publish games at a small scale without yet building a more complex company.

Compared to an SRL, a PFA is easier to administer, simpler accounting-wise and quicker to understand. At the same time it has clear limits: it isn't designed as well for co-founders, shared ownership, investment, studio growth or larger operations.

What a PFA is, in short

A PFA is tied directly to you, as an authorised individual. You carry out the activity and you are the holder of the legal form.

It isn't a separate company in the same way an SRL is. That's exactly why it's simpler to start, but also less suited to situations where you want to build a larger business with associates, equity or a studio structure.

When it makes sense for game development

A PFA makes sense if:

• you work solo;
• you do outsourcing, contract work or freelancing;
• you offer services like programming, game design, art, audio, QA or consulting;
• you have relatively simple, predictable income;
• you want to publish something small or test the market before building a bigger company;
• you want something easier to administer than an SRL.

For a solo game developer, a PFA can be enough for a long time, especially if you do services or your first products without a team.

When it stops being enough

A PFA becomes less suitable when:

• you want co-founders;
• you want to split ownership;
• you want to build a studio;
• you want to hire and scale more;
• you want publishers, investment or more serious partnerships;
• you want the IP owned by a company, not just by you;
• you need a cleaner structure for long-term growth.

At that point, an SRL usually starts to make more sense.

What information a PFA has

As with an SRL, there are a few details you'll use constantly:

• the holder's name;
• the PFA name;
• CUI / tax code;
• Trade Register registration number;
• the professional address;
• the main and secondary CAEN codes (see CAEN codes);
• the bank account / IBAN (see Bank account);
• VAT status, where applicable (see European VAT number);
• registration documents;
• the contact details used for the business.

It's worth keeping them in one place, because they'll show up in forms, contracts, platforms, banking, invoices and online accounts. You can centralise them in My Own Company Details and copy them with one click.

The important limits of a PFA

What documents you'll come across

With a PFA the documents are fewer and simpler than with an SRL, but it's still worth knowing what you have:

• the registration certificate;
• the certificate of registered details (certificat constatator);
• the authorisation documents;
• the declared CAEN codes;
• proof of the professional address;
• any VAT documents, where applicable.

These documents are useful for banking, platforms, checks, contracts and invoicing.

How to check a PFA

To verify a PFA's details, start with the same official sources as for an SRL:

• ONRC, for existence and registration details;
• Ministry of Finance, for fiscal info and identification data (search by CUI or by name and county);
• directories such as ListaFirme, DateFirma and others, for quick orientation only.

Accounting for a PFA

One of the big advantages of a PFA is that accounting is simpler than for an SRL. In many cases you can keep it yourself or with limited help from an accountant.

Still, simpler doesn't mean careless: you'll still have tax obligations, records, deadlines and returns. See exactly what you do in practice and when it's worth calling an accountant in Doing your own PFA accounting.

Taxes

PFA taxes depend heavily on income, thresholds, CAS, CASS and how your activity is computed, so it doesn't make sense to clutter the page with fixed examples.

What it's good for, in practice

For a game developer, a PFA is great if you want to:

• issue invoices easily;
• work with clients;
• test the market;
• publish something without a large structure;
• start quickly and cheaply;
• keep simple control over your activity.

In short, a PFA is good for working as an individual professional.

When to think about an SRL

If you feel your activity is no longer just "your work" but is becoming "a company", it's probably time to look more seriously at an SRL. This usually happens when:

• co-founders appear;
• employees or steady collaborators appear;
• publishers or larger contracts appear;
• you need clear ownership of the IP;
• you want to scale long-term.

What's worth keeping organised

Once you have the PFA, keep on hand:

• the registration certificate;
• the certificate of registered details;
• the CUI;
• the registration number;
• the professional address;
• the CAEN codes;
• the IBAN;
• the fiscal details;
• the digital signature, if you use one;
• access to SPV;
• the platform accounts and important services.

As with an SRL, My Own Company Details is the right place to centralise them.