IT and software company in Romania for foreign founders

Who this guide is for

This guide is for software developers, IT contractors and small development teams from abroad who want a Romanian SRL to invoice their clients, often in the EU or the United States. If you searched for a Romanian SRL for IT, this is the page: the activity codes, the office question for remote work, the ownership structure, the micro-company basics and what happens after registration.

We have set up SRLs for founders in software development and IT services. For one individual founder doing client work, it is usually a standard formation.

Choosing the CAEN codes

Romania classifies business activities under CAEN Rev. 3, in force since 1 January 2025 and aligned with the EU classification NACE Rev. 2.1. Four codes cover most IT work:

• 62.10 Computer programming. Designing, writing, modifying, testing and maintaining software and applications, including web pages, databases, machine-learning and AI applications, cybersecurity applications and games. It also covers customising existing software so that it works in a client's systems. This is the code for development work done for clients.
• 62.20 Computer consultancy and computer facilities management. Advice on hardware, software and systems, including cybersecurity consultancy; planning and designing systems that combine hardware, software and communications; running and managing clients' systems, on site or remotely; installing computer systems and training their users; auditing IT infrastructure.
• 62.90 Other IT services. For example, disaster recovery services, setting up personal computers and installing third-party software.
• 63.10 Computing infrastructure, data processing and hosting. Cloud infrastructure and platforms (IaaS and PaaS), web and application hosting, data processing and data-centre colocation.

A founder who describes the business as software development and IT systems management needs exactly 62.10 and 62.20.

If you sell your own product

Building software for clients is 62.10. Publishing your own software, for example a SaaS product you sell by subscription, is software publishing: 58.29, or 58.21 for video games. Many product companies declare both, with the main code set by where most of the revenue comes from.

Typical set-ups

These examples show how the codes usually combine. Your own list depends on what your contracts say.

• Freelance developer building features, apps or websites for clients: 62.10 as the main code.
• DevOps engineer or system administrator running clients' infrastructure: 62.20 as the main code, with 62.10 as a secondary one if you also write code for them.
• Small development agency delivering projects and advising clients on their systems: 62.10 and 62.20, with the main code set by the larger revenue stream.
• SaaS founder selling a subscription product and taking some custom development work: 58.29 as the main code and 62.10 as a secondary one.
• Hosting or cloud services provider: 63.10, with 62.20 if you also manage clients' systems.
• Developer who also teaches programming courses: 62.10 for the development work and 85.59 for the training.

The main code is what you actually invoice

Every SRL has one main activity and any number of secondary ones. The main code should be the activity that brings in most of the revenue, and the secondary codes should be activities the company will really carry out.

This matters later. Contracts and invoices describe what the company actually does. If they point to a different activity than the declared codes, a tax inspection can reclassify the activity, and the consequences can reach back several years. A long list of codes "just in case" does not protect you; a short list that matches your contracts does.

You can check what each code covers, including what it excludes, in our CAEN code search in English. If your work is mainly advice rather than building or running systems, compare with our guide to a consulting company in Romania, where 70.20 and 62.20 meet.

Licences and authorisations

Software development and IT services do not need a licence in Romania, so a typical IT SRL can start once it is registered. The exception is when the product itself is a regulated service, such as payment services or crypto-asset services. Those need authorisation from the competent financial regulator, which is a separate process outside our offer.

Registered office and where you work

Most remote founders never work at the registered office. The registered office in Romania is the company's legal address for the Trade Register and official mail. The registration file also states where the activities are carried out. For remote IT work, that is usually outside the registered office or at clients' premises, not at the office address.

Two situations need care:

• You live in Romania and want to use your own flat as the registered office. If the activity is also carried out there, the local tax office can treat the flat as non-residential. In 2026 that means a building tax of 1.5% instead of 0.1%.
• You live and work outside Romania. Where the company is managed from can raise tax residence questions in your own country. That is a question for a tax adviser where you live, not for the Trade Register.

Your structure: alone, with partners or through your company

• One individual as shareholder and administrator is the standard case. You do not need Romanian residence to own or manage the SRL.
• Co-founders can hold shares in any proportion; the split is set in the articles of association and quoted after review.
• Your existing company abroad as shareholder, for example a development agency opening a Romanian entity, needs corporate documents and proof of the signatory's authority. See Romanian SRL with a foreign legal entity shareholder.

Micro-company basics for 2026

Many IT founders ask about the Romanian micro-enterprise regime. The figures below are general information for 2026, not tax advice for your case:

• A micro-enterprise pays 1% tax on its revenue instead of profit tax.
• The revenue limit is €100,000 a year. It is counted across all the micro-enterprises in which the same person holds 25% or more of the shares.
• The company must have at least one employee, among other conditions.
• Above the limit, the company moves to profit tax at 16%, and leaving the micro regime cannot be reversed.

VAT is a separate question. A Romanian company can stay outside VAT until its turnover reaches RON 395,000, and the standard rate is 21%. Invoicing clients in other EU countries has its own VAT rules, even below that threshold. Your accountant should settle both the micro and VAT position before the first invoice. We can refer you to an accountant who works with foreign founders.

What it costs

For an eligible standard case, the fixed €490 package covers the formation, lawyer-led representation at the Trade Register, a registered office for 12 months and the ONRC fee. It applies to one individual shareholder, one administrator and an ordinary activity such as programming or IT services.

Formation only starts from €300, and formation with a registered office from €450. Adding or changing activity codes later starts from €200. Several shareholders, a foreign company as shareholder or a regulated activity are quoted separately after review. See the prices page, or book the €50 Case Review if you want your structure and documents checked before you decide.

After registration

Registration is where the company's obligations begin. You open a bank account in the company's name with the bank of your choice, appoint an accountant, settle the tax and VAT position and set up invoicing for clients abroad. These are separate processes that we do not handle. Our after-incorporation checklist lists the usual steps.

Check your case

Tell us on WhatsApp what you build or run for your clients, whether you also sell your own product and who will own the company. We will suggest the codes, tell you whether your case is standard and list the documents to prepare.