PFA Setup
A PFA (Persoană Fizică Autorizată / authorised sole trader) is the simplest way to invoice legally as someone working on their own: freelancing, consulting, game design, programming, sound design, art or marketing. You register it through ONRC (the Trade Register), online or in person, and it's usually faster and cheaper than an SRL.
Not sure a PFA is right for you? Compare the structures in SRL vs PFA and check the numbers in the income calculator. Steps and taxes can change from year to year, confirm with an accountant or directly on the ONRC portal.
The options at a glance
| Option | Rough cost | In-person trip? | Who it suits |
|---|---|---|---|
| Solo, online via ONRC | reduced ONRC fees (no share capital) | No | You're fine with digital paperwork and have (or get) a digital signature. |
| Solo, at the counter | reduced ONRC fees | Yes | You don't have a digital signature and prefer filing on paper. |
| Lawyer / setup service | fees + service commission (roughly ~150-600 lei) | Usually no | You'd rather not deal with forms: you send the documents, they file the case. |
Unlike an SRL, a PFA has no share capital, and ONRC fees are small. Service prices change, so treat the numbers as indicative.
For online filing you need a qualified digital signature. If you don't have one, the simplest route is going to ONRC in person or using a service/accountant that files for you.
The main steps
1. Choose the CAEN code. The activity you want the PFA for (e.g. consulting, IT, design, game dev). Some activities may require proof of professional training/experience. See the recommended set in CAEN codes.
A PFA can have at most 5 CAEN codes (an SRL can have any number). Pick them carefully from the start.
2. Choose the professional address. It can be your home, a rented space or one used via a loan-for-use agreement (comodat). You need proof of the right to use it (ownership, rental, comodat). If you live in an apartment block and declare actual activity at the address, the owners' association approval may be required. See the address options.
3. Prepare the file. The main documents:
The fiscal record (cazier fiscal) is obtained by ONRC directly from ANAF, you don't bring it separately.
4. File the case with ONRC. You can file in person, by post/courier, online via the ONRC portal, or by e-mail where accepted. For online filing, documents are signed with a qualified digital signature.
5. Wait for the decision. ONRC processes the request, in principle, within 1 working day of registration, based on the documents filed. After approval you receive the registration certificate and can start trading.
After setup
The tax side you'll need to handle:
- file the Single Return (Declarația Unică);
- pay income tax;
- pay CAS and CASS if you exceed the applicable thresholds;
- use e-Factura where required;
- keep records of income and expenses, especially under the real (actual) system.
See how you can keep your own books in Accounting as a PFA.
For 2025 income declared in 2026, the general deadline for the Single Return is 25 May 2026. Deadlines and thresholds change often, confirm them with an accountant or on ANAF.
Practical recommendation
For a simple activity (consulting, game design, IT, sound design, marketing, creative services), the most convenient route is an online PFA setup service or an accountant who also handles the filing.
A lawyer can represent you at ONRC based on a power of attorney, but for a standard PFA it's usually overkill. It becomes useful only if you have a more complex situation: a problematic address, a regulated activity, contracts or legal risk.
If you don't have a digital signature, the simplest route is in person at ONRC or via a service/accountant. After setup you'll still need to understand the Single Return, CAS/CASS, e-Factura and bookkeeping.
Save the CUI and the rest of your details in My Own Company Details, so you have them on hand for banks, platforms and contracts.