CECCARDedicated accountant + digital CFO
In 2026 it is not worth it for everyone. We show you with your own figures whether a PFA (authorised natural person) leaves you more money, and the legal part of closing your limited liability company (SRL) is free when eConta keeps the PFA accounts.
You earn under ~100,000 RON a year and keep a salary just to stay a micro-enterprise.
You have employees, high liability risk or clients who ask for an SRL.
Between ~100,000 and ~400,000 RON a year: it matters whether the SRL has an employee.
From a strictly tax point of view, a PFA does not always beat an SRL. The move pays off in a few clear situations. Otherwise, keep the SRL.
Three profiles, over a full year. What reaches you after all taxes: in an SRL, net salary and net dividends; in a PFA, income after income tax, social security contribution (CAS) and health insurance contribution (CASS).
The differences are a few thousand RON, and in a PFA the CAS goes towards your pension. The real gain of a PFA is different: no compulsory salary, no annual financial statements, no worry about net assets.
Micro-enterprise with an employee? Stay with the SRL: ~8,600 RON more a year. SRL without an employee? The PFA leaves you ~2,900 RON more.
A micro-enterprise with an employee stays ahead by ~6,800 RON. Compared with an SRL without an employee, the PFA brings ~18,800 RON a year.
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 figuresThe details that change the amount you keep. Your accountant checks them on your company before you start.
For a service company without debts, the usual route is simultaneous dissolution and liquidation, without a liquidator. The legal part — the dissolution and liquidation resolution and the filings with the Trade Register (ONRC) — is done by a lawyer. The accounting and tax part stays with your eConta accountant.
Radu, your AI CFO, works on your company’s data. You ask which option leaves you more money and you get an estimate with your own figures, which you then check with your accountant.
“If I close the SRL in November instead of March, how much do I keep?”
About 9,700 RON more if you close in March, plus one fewer set of annual financial statements. The difference comes from CASS and the 31 December calendar.
| March | November | |
|---|---|---|
| Ends | July 2026 | Feb 2027 |
| Money taken out | 200,000 in 2026 | 100,000 / year, 2 years |
| CASS | 9,720 RON | 19,440 RON |
| Company tax | 1% of revenue | 16% of profit |
| Annual statements | one | two |
| You keep | +9,720 RON | — |
Example with made-up figures; for 2027, CASS is calculated with the 2026 ceiling. On your own company, your accountant does the calculation.
The legal service for closing the SRL is free when eConta keeps the PFA accounts. You pay the state fees (Trade Register, Official Gazette).
For comparison, closing an SRL usually costs 800–2,000 RON with other providers.
The accounting documents for the closing (liquidation balance sheet, final returns) depend on the company: how many months it has to close, which assets and balances it has.
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No. The law has no direct conversion from an SRL into a PFA. You close the SRL through dissolution and liquidation and open a PFA. You can do both in parallel, so you invoice without a break. The steps are higher up on the page.
Yes. You can open the PFA before you close the SRL and move your clients gradually. Your accountant tells you what to invoice from each while both are running.
With simultaneous dissolution and liquidation, usually 2–4 months, if the company has no debts. This includes the 30 days after publication in the Official Gazette, during which creditors can object. With a liquidator, the procedure can take up to a year.
The simultaneous procedure requires the debts to be paid beforehand or the creditors to agree. If ANAF objects because of debts, the file goes to court and the closing takes months longer. This is why your accountant checks the ANAF record before you start. Otherwise, the company is closed with a liquidator.
At liquidation they are shared among the shareholders. You get the share capital back tax-free; only what you receive above it is taxed. Assets are taken at market value. Losses from past years stay with the SRL and do not move to the PFA.
On what you receive above the share capital, you pay tax on liquidation income, which the company withholds and pays before deregistration. If the money you receive from the company in a year passes the CASS thresholds, you also declare CASS in the Single Tax Return. Your accountant works out the amount on the company’s figures.
You can sell them before closing, or take them at liquidation, at market value, as part of the money you receive from the company. If the company deducted VAT when it bought them, VAT is paid at liquidation. Your accountant tells you which option costs you less.
Not automatically. With a micro-enterprise SRL with a minimum-wage salary, between ~100,000 and ~400,000 RON a year, the SRL usually leaves you more. Compared with an SRL without an employee, the PFA wins above ~125,000 RON a year. Check your figures in the SRL vs PFA calculator.
We do the calculation on your company’s figures: what you keep as an SRL, what you keep as a PFA and when it is best to start. If it is not worth it, we tell you.
Or call us yourself: 0784 242 424
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