Doing your own PFA accounting

Being updated. The page works, but we are still revising it. Treat the figures and deadlines as rough guidance and confirm them with an accountant or the official sources.

A PFA can keep its own books. The accounting is single-entry: you record income and expenses in a journal (Registrul de încasări și plăți) and file what ANAF asks for. Many solo developers do this themselves for the first year and only bring in an accountant once invoicing gets busy or VAT enters the picture.

Do it yourself, or hire someone

Do it yourself

No monthly fee.
Fine while income and invoices are low.
You learn how your own numbers work.
Costs you time and attention at deadlines.

Hire an accountant

A monthly fee, often modest for a PFA.
Handles declarations, VAT, deadlines.
Worth it once you invoice regularly or sell across the EU.
Still needs you to hand over clean records.

Before you talk to an accountant

A first meeting goes much faster when you arrive with a short brief. Have these ready:

Entity type (PFA here) and what you actually do
Your main CAEN code, see CAEN Codes for GameDev
Whether you expect clients or sales outside Romania
Which platforms you will sell on
Your questions: tax regime, VAT, monthly declarations, digital products

The platform and cross-border points matter more than people expect. Selling on Steam, Apple or Google, or to EU clients, can pull you into intracommunity VAT sooner than a purely local freelancer.

Keep your records clean

One folder for invoices issued, one for expenses.
Keep the income and payments journal up to date, not once a year.
Save payout statements from each store, since those are your real revenue records.

This page is practical orientation, not accounting advice. Confirm your specific situation with a registered Romanian accountant before filing. Last reviewed: June 2026.