International business in Romania

Doing business in Romania: practical answers

For U.S., Asian and European businesses planning Romanian operations. Explore the registration, hiring and transaction questions to resolve before implementation.

Updated: 2026-11-02

Employer of Record (EOR) in Romania

EOR or a Romanian subsidiary: what should we compare?

Compare the planned activities, headcount, duration, supervision of employees and long-term presence. An EOR arrangement requires a clear employing entity and contract; it does not by itself resolve corporate tax, permanent establishment or immigration questions. The proposed model and any required authorisations must be checked before engagement.

Read the practical guide: Employer of Record (EOR) in Romania

Tax and fiscal representation

What should we prepare for a VAT or tax representation review?

Start with your country of establishment, business registration details, planned goods or services, customer and supplier locations, and expected first transaction date. Fiscal representation for VAT and an authorisation to handle tax correspondence serve different purposes; the suitable route and mandate must be established for your case.

Read the practical guide: Tax and fiscal representation

Payroll registration and outsourcing

Can a foreign employer arrange payroll in Romania?

The registration and payroll route depends on the employer, where the employee works and the applicable tax and social security rules. We assess foreign-employer registration and local-entity options before setting up payroll responsibilities. Cross-border work and any social security coverage documentation need a separate review.

Read the practical guide: Payroll registration and outsourcing

Transfer pricing documentation in Romania

What information starts a Romanian transfer pricing review?

Start with the group structure, related-party transactions, contracts, financial information and how functions and risks are allocated. These facts support a review of the documentation scope and applicable Romanian requirements. An existing group file is useful input; its suitability for the Romanian entity still needs to be assessed.

Read the practical guide: Transfer pricing documentation in Romania

Market entry in Romania

What does a Romania market entry workstream cover?

It starts with your operating model and proposed activities, then coordinates company setup where appropriate, VAT and tax registrations, accounting, payroll and management reporting. We agree responsibilities and a document checklist before implementation. The workstream should reflect whether you are testing a market, building a team or acquiring a business.

Read the practical guide: Market entry in Romania

M&A and transaction services

What can financial and tax due diligence cover in a Romanian acquisition?

The agreed scope can include earnings quality, working capital, net debt, tax compliance and potential tax exposures. Findings support the investment decision and discussions with legal advisers on transaction terms and post-completion priorities. Scope, access to information and the reporting timetable should be agreed at the outset.

Read the practical guide: M&A and transaction services

VAT registration in Romania

Does a foreign business need a Romanian company to register for VAT?

VAT registration and company incorporation are separate assessments. The appropriate route depends on your transactions, place of establishment and local presence. We review these facts before recommending a registration or representation approach.

Read the practical guide: VAT registration in Romania