Can I have a PFA and an employment contract at the same time?

Yes. Already having an employment contract exempts you from the compulsory minimum CASS on your PFA income, if your net income is under 6 minimum wages.

What is the income norm and how do I choose?

For some activities ANAF sets a fixed amount of taxable income (the norm), whatever your real receipts — useful if your real expenses are small. The exact norm differs by county and CAEN code; check it on anaf.ro.

When do I file my first Single Return?

Within 30 days of starting the activity you file the estimated-income section; the settlement for your real income is made by 25 May the following year.

Opening a PFA — the steps and the first taxes

The steps to set up

Choose your CAEN code for the main activity — it also decides whether you can opt for an income norm.
File the application with the ONRC (the Trade Register) — form 070, proof of your professional premises, proof of training or qualification if the activity requires it.
You receive the registration certificate — usually within 3 working days.
Register with ANAF for access to the Private Virtual Space (SPV) — this is where you file all your returns.
File your first Single Return — you estimate this year's income, even if you have not received anything yet.

What you pay from the first year

Under 12 minimum wages of net income you do not owe CAS (but you can opt in voluntarily to build pension credit). CASS is owed proportionally, with a minimum of 6 wages — if you already have a job with a contract, you are exempt from this minimum. Income tax is 10% of what is left after contributions. Work it out exactly below, on your own estimated figures.

Frequently asked questions

Can I have a PFA and an employment contract at the same time?: Yes. Already having an employment contract exempts you from the compulsory minimum CASS on your PFA income, if your net income is under 6 minimum wages.
What is the income norm and how do I choose?: For some activities ANAF sets a fixed amount of taxable income (the norm), whatever your real receipts — useful if your real expenses are small. The exact norm differs by county and CAEN code; check it on anaf.ro.
When do I file my first Single Return?: Within 30 days of starting the activity you file the estimated-income section; the settlement for your real income is made by 25 May the following year.