Freelancer tax rules for 2025 – complete guide

Description

Freelancer tax rules in Romania seem intimidating at first glance? Maybe it is, especially if you’re an expat, digital nomad or local entrepreneur who wants to focus on your work rather than on bureaucracy. This premium e-book takes the complexity out of the system, offering you a clear, step-by-step resource on how to handle income tax, social contributions, and annual reporting so you can stay compliant while keeping more control over your taxes and finances.

Inside the guide you’ll find practical explanations of how the PFA (authorized freelancer) system works, detailed breakdowns of income tax, pension contributions (CAS), and health insurance contributions (CASS), as well as the latest thresholds and tax rates for 2025. You’ll also learn when VAT registration becomes mandatory, how to file the annual tax return in Romania for the PFA income (Declarația Unică), and what penalties apply for late filing or payment. With worked examples and professional recommendations, this guide makes Romanian taxation accessible and actionable.

Why buy this guide?

• It saves you time by bringing all the essential 2025 tax updates into one easy-to-read resource
• It helps you avoid costly mistakes such as late filings, missed payments, or incorrect tax estimations and budgeting
• It translates complicated tax and legal jargon into clear simple English, tailored for easily understanding how freelancer tax rules work
• It offers practical case studies showing exactly how much tax you’ll pay at different income levels
• It is written by tax professionals who understand the challenges faced by freelancers and expats in Romania

Benefits for those who register as PFA in Romania

If you are an expat moving to Romania and planning to register as a freelancer (PFA), this guide is especially valuable. You will:

• Understand how the freelancer tax rules apply to you from day one, without needing to navigate Romanian legal texts on your own
• Learn how to determine your tax obligations
• Gain clarity on the two taxation methods available (real income vs. income norms) and which one may be more advantageous for your situation
• Know exactly when and how social contributions (CAS and CASS) become due, so you can budget accurately
• Avoid surprises with VAT registration, invoicing, and cross-border service rules when working with international clients

By the end of this guide, you will know everything that’s important in managing your freelancer taxes in Romania.