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CECCARDedicated accountant + digital CFO

From PFA to SRL in Romania: not one day without an accountant

You open the limited liability company (SRL), move your clients, then close your PFA (authorised natural person), so you invoice without a break. Your accountant takes over the SRL from day one.

  • SRL setup599 RON
  • Trade Register (ONRC) fees (SRL)152 RON
  • Closing the PFA0 RON
  • SRL accounting, all includedfrom 49 € / month

Total at start: 751 RON. Closing the PFA is free when eConta keeps the SRL accounts. The first month of accounting is free for newly founded companies.

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What you get with the move

  • “Can I invoice without a break?”You open the SRL, move your clients, then close your PFA.
  • “Who keeps the SRL accounts?”Your dedicated accountant, from day one.
  • “What does it cost to close my PFA?”Nothing, when eConta keeps the SRL accounts.
  • “The first month?”Accounting is free in the first month, for newly founded companies.
  • “Is it worth switching?”Compare the two options in the SRL vs PFA calculator.
In short · updated October 2026

How to move from a PFA to an SRL with eConta

  • Cost: SRL setup 599 RON, VAT included, plus 152 RON Trade Register (ONRC) fees; closing the PFA: 0 RON, free when eConta keeps the SRL accounts.
  • No gap: the SRL opens first and runs in parallel with the PFA. The PFA is closed after your clients and contracts have moved to the SRL, so you are never a day without a company.
  • Worth it from ~9,000 RON a month, if you keep a minimum-wage salary in the SRL. Below that level, the differences are small. Check your figures in the SRL vs PFA calculator and read the other differences in SRL or PFA in 2026: full comparison.
  • SRL accounting: from 49 € a month, 30 documents, all included. The first month is free for newly founded companies.
  • Have an SRL and thinking about a PFA? See moving from an SRL to a PFA.

Turning a PFA into an SRL: when it pays off

There is no threshold that fits everyone. It depends on how much you earn, what expenses you have and how you want to take the money out. In short:

Worth it
  • You earn between ~9,000 and ~33,000 RON a month and can keep a minimum-wage salary in the company. A micro-enterprise SRL usually leaves you a few thousand RON more a year.
  • You want to hire more than 3 people: a PFA can have at most 3.
  • Your activity carries liability risk (large contracts, penalties): in an SRL you are liable with the company’s assets, not your own.
  • Your clients ask for an SRL especially large companies, on long-term contracts.
Not worth it
  • You earn under ~9,000 RON a month: the difference is a few thousand RON a year, and the SRL comes with a compulsory salary and annual financial statements.
  • You do not want to keep an employee: an SRL without an employee pays profit tax and, at high incomes, usually leaves you less than a PFA.
  • You want the money directly, without dividends. In a PFA you pay social security contribution (CAS) and health insurance contribution (CASS) on income, and the rest is yours. In an SRL you pay tax at company level, then dividend tax when you take the money out. How much you can take out of the company
  • You earn over ~400,000 RON a year: the PFA moves ahead of the micro-enterprise SRL again.

What you keep: PFA or SRL

Three profiles, over a full year. What reaches you after all taxes: in a PFA, income after income tax, CAS and CASS; in an SRL, net salary and net dividends.

Consultant with ~5,000 RON/month

PFA, real income system
32,800 RON
SRL micro-enterprise + minimum wage
33,400 RON
SRL without employee
35,700 RON

The differences are a few thousand RON. At this income, the move pays off only for another reason: liability, clients or employees.

Developer with ~12,500 RON/month

PFA, real income system
94,800 RON
SRL micro-enterprise + minimum wage
103,400 RON
SRL without employee
91,900 RON

A micro-enterprise SRL with a minimum-wage salary leaves you ~8,600 RON more a year. An SRL without an employee leaves you ~2,900 RON less than the PFA.

Specialist with ~25,000 RON/month

PFA, real income system
216,500 RON
SRL micro-enterprise + minimum wage
223,300 RON
SRL without employee
197,700 RON

Micro-enterprise SRL with an employee: ~6,800 RON more a year. Without an employee, the SRL leaves you ~18,800 RON less than the PFA.

Net per year, rounded to hundreds of RON. 2026 rules, services, one person, no VAT, with 6,000 RON expenses a year. In a PFA, the extra CAS you pay means a higher pension.

Calculate with your own figures

What nobody tells you about the move

The details that change the amount you keep. Your accountant checks them on your own figures before you start.

  1. The timing of the move matters. The CAS ceilings of the PFA are not reduced if you close it during the year: below 48,600 RON net income for that year, you owe no CAS. Your accountant works out the right month.
  2. The PFA and the SRL share the micro-enterprise ceiling. While you have both and own over 25% of the SRL, the PFA’s revenue is added to the SRL’s 100,000 € ceiling.
  3. You have 90 days for the first employee. A new SRL is a micro-enterprise from day one if it hires within 90 days of registration. Otherwise it moves to profit tax.
  4. The PFA bill arrives on 25 May. The Single Tax Return (Form 212) for the months of PFA is filed by 25 May of the following year, with income tax, CAS and CASS. Put the money aside.
  5. A salary in the SRL spares you the minimum CASS. With a gross salary of at least 24,300 RON in the SRL in the same year, you pay CASS on the PFA only on real income, without the 6-minimum-wage minimum.
  6. Invoices paid after closing still belong to the PFA. If the money arrives the following year, you may have one more Single Tax Return. Collect the last PFA invoices in the same year.
  7. Equipment and the car do not move to the SRL by themselves. If you sell them to the SRL, the price is income of the PFA, with tax and contributions. Your accountant tells you the best option.

The steps from PFA to SRL

The SRL opens first and runs alongside the PFA for a while. The PFA is closed once your clients and contracts have moved to the SRL. The legal part — the articles of association, the CAEN codes (activity codes), the filing with the Trade Register and the deregistration of the PFA — is done by a lawyer. You sign online, and the accounting, tax returns, payroll and tax side stay with your eConta accountant.

  1. You and your accountant Compare the figures What you keep as a PFA and as an SRL, and the month to move. The first consultation is free.
  2. A lawyer The SRL is started The documents are prepared and you sign online. The file is submitted to the Trade Register.
  3. You and your accountant Move your clients to the SRL The PFA runs in parallel. Contracts move to the SRL, you invoice from the new company, and your accountant takes it over from day one.
  4. A lawyer The PFA is closed After clients and contracts have moved to the SRL. Deregistration is free when eConta keeps the SRL accounts.

Everything you need to move from a PFA to an SRL, and after

You are not just changing the legal form. From the first month, your SRL has a dedicated accountant, invoicing with RO e-Factura, cloud documents and the Company Mirror, a monthly letter about your company, on the 5th of the month.

  • Dedicated CECCAR accountant, from day one of the SRL
  • Tax regime, clarified: micro-enterprise or profit tax, VAT
  • Payroll, including your own salary as administrator
  • Invoicing and RO e-Factura, included in the platform
  • Your money, up to date: 1 bank account, read monthly
  • Radu: 10 questions a month included
  • Registered office anywhere in Romania, on request
  • First month of accounting free for the new SRL
Included in your subscription

Radu, your AI CFO

Radu works on your company’s data: invoices, payments received, debts, budget. You ask which option leaves you more money and you get an estimate with your own figures, which you then check with your accountant.

10 questions a month to Radu are included.

Example of a question for Radu
Raduyour AI CFO Example: Ioana Pop PFA

“At what monthly income do I keep more money as an SRL?”

From ~9,000 RON a month. From there up to about ~33,000 RON a month, a micro-enterprise SRL with a minimum-wage salary usually leaves more than a PFA.

PFA, RON/yearMicro-enterprise SRL, RON/year
7,000 RON/month 52,20050,900
9,000 RON/month 60,80068,400
12,500 RON/month 94,800103,400

Net per year, after all taxes, with 6,000 RON expenses; in the SRL, the owner is employed on the minimum wage. 2026 rules. On your own figures, your accountant checks the calculation.

What entrepreneurs who work with eConta say

“I've worked with eConta for over a year, and what won me over is predictability. I send documents straight from WhatsApp, I get quick answers, and I know exactly what I have to do and by when. There is no more "I forgot" or "I didn't know".”
Marius Andronie, manager Devaland Marketing Translated from Romanian.
“The platform is well thought out: I have clarity on payment obligations, clear steps for what I have to do, and a predictable response time from the accountant. For an entrepreneur, that means being able to focus on the business, not on accounting.”
Cristian Vulpe ICXCNIKAINRI Group Translated from Romanian.
“I've been with eConta since the start of the company, in January 2024. I haven't missed a single payment deadline thanks to the notifications, and I can send any document straight from WhatsApp. Simple and hassle-free.”
Alex P. Trendgrow SRL Translated from Romanian.
“I use eConta to the fullest: invoicing, supplier notifications, recurring contracts, WhatsApp for documents, reminders for obligations. For a tech company like ours, it's exactly the kind of tool that disappears from view, because it simply works.”
Cătălin Matușescu Carpathian Robotics Translated from Romanian.

Questions about moving from a PFA to an SRL

How much does it cost to turn a PFA into an SRL?

SRL setup costs 599 RON, VAT included, plus 152 RON Trade Register fees, which you pay separately, to the state. Closing the PFA is free when eConta keeps the SRL accounts. SRL accounting then costs from 49 € a month, excluding VAT, and the first month is free for newly founded companies.

How long does it take to move from a PFA to an SRL?

The procedure usually takes up to 10 working days from the moment the file is complete and correct. The SRL is set up first, and the PFA is deregistered after your clients and contracts have moved to the SRL.

Can I keep my PFA after I open the SRL?

Yes. The law allows you to have a PFA and an SRL at the same time. If you keep both, each has its own accounting and returns, and your accountant tells you what to invoice from each.

Which documents are needed to close the PFA and set up the SRL?

A copy of your ID (or residence permit, or passport), proof of address for the registered office, and a few specific documents, which we ask you for one by one, with explanations.

Who handles the actual setup?

The legal part is described in the steps of the move, higher up on the page. After the setup, eConta takes over your accounting, the tax side (VAT, tax regime) and the organisation of your documents: everything you need to get started.

What happens with the Single Tax Return for the PFA period?

Income from the PFA period is declared in the Single Tax Return for that year, even if the PFA was deregistered in the meantime. The deadline is 25 May of the following year, and income tax, CAS and CASS are paid by then. Tell your accountant from the start what income you had as a PFA, so you know in good time what to file and pay.

What do I do with the PFA’s clients and contracts?

After the SRL is registered, you invoice from the new company. Your accountant tells you which contracts must be redone for the SRL and how to close the PFA’s last invoices correctly.

Can I make the move if I am not in Romania?

Yes. The whole process can be done online, so you can move from a PFA to an SRL from anywhere, without being physically in Romania.

What is a registered office and how do I choose one?

The registered office is the official address of the company, where you receive official documents. You can use your own address, or choose a registered office at a lawyer.

What do I need to do after the SRL is set up?

You open a company bank account and start invoicing. Your accountant and the invoicing programme are already in eConta: invoices are issued from the platform and reach RO e-Factura automatically.

What discounts do I get when moving to an SRL?

The first calendar month of accounting is free for newly founded companies (49 € excluding VAT), and the first consultation session with your accountant is included.

Talk to an accountant before you decide.

We do the calculation on your figures: what you keep now as a PFA and what you would keep as an SRL. If it is not worth it yet, we tell you.

Or call us yourself: 0784 242 424

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