Partnership Limited by Shares (SCA) in Romania — Affiliate Marketing Formation Guide
Since affiliate income is often location-independent, prioritize jurisdictions with territorial tax systems or 0% corporate tax for non-resident companies (like US LLCs or UAE Free Zones). Ensure your chosen bank accepts affiliate network payouts.
Last verified: June 13, 2026
Corporate Tax
16.0%
State Tax
0.0%
Formation Cost
$100
Annual Fee
$0
Forming a Partnership Limited by Shares (SCA) in Romania as a Affiliate Marketing means a total tax burden of 16.0% and an official formation cost of $100. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $2,800
Ongoing (per year)
≈ $1,600
Why Partnership Limited by Shares (SCA) for Affiliate Marketing?
A performance-based business model where you earn commissions by promoting other companies' products or services. Affiliate marketers typically operate globally, requiring flexible banking and low-tax corporate structures.
Ideal for
- Digital nomads
- Content creators
- SEO specialists
- Solo founders
Challenges to watch
- Account bans from affiliate networks
- Strict compliance and KYC from banks
- Fluctuating income streams
- Navigating cross-border withholding taxes
Key decision criteria
- Does the jurisdiction support easy access to global payment gateways (e.g., PayPal, Stripe)?
- Are there withholding taxes on affiliate payouts from US networks?
- Is the corporate structure recognized and trusted by major affiliate programs (Amazon Associates, ClickBank, etc.)?
Estimated breakdown (based on avg. $60,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 21%. Registration threshold: 395,000 RON. Non-resident providers of digital services to Romanian consumers must register for and charge 21% VAT, typically via the EU OSS scheme.
Banking & payments for Affiliate Marketing
Opening a corporate bank account in Romania can be moderately difficult for non-resident founders due to strict KYC and AML regulations. Traditional banks usually require a physical visit or a notarized Power of Attorney, while fintechs like Revolut Business offer smoother remote alternatives.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A highly popular digital alternative in Romania offering multi-currency accounts and remote onboarding for registered companies.
Wise
Excellent for international transactions and holding multiple currencies, with a fully remote setup process.
Partnership Limited by Shares (SCA) formation steps
Reserve the company name with the National Trade Register Office (ONRC), ensuring it includes the mandatory 'SCA' designation.
Draft the Articles of Association (Act Constitutiv) detailing the general and limited partners, share capital distribution, and management structure.
Deposit the minimum share capital of 90,000 RON into a corporate bank account and obtain a bank deposit certificate.
Secure a registered office address in Romania, providing the lease agreement and the landlord's written consent.
Prepare declarations on honor and notarized specimen signatures for the general partners (administrators) and limited partners.
Submit the complete incorporation dossier to the ONRC for registration and publication in the Official Gazette of Romania.
Register for tax purposes (VAT, corporate income tax) and submit the Ultimate Beneficial Owner (UBO) declaration within the legal timeframe.
Affiliate Marketing FAQ
Do I need an LLC for affiliate marketing?
While you can start as a sole proprietor, an LLC provides liability protection and can offer significant tax advantages, especially if you are a non-US resident forming a US LLC.
Which country is best for an affiliate marketing company?
Popular choices include US LLCs (Wyoming or Delaware) for non-residents due to pass-through taxation, or the UK and Estonia for easy European banking access.
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Related guides
Complete Partnership Limited by Shares (SCA) guide
Taxes, requirements, banking, compliance
Partnership Limited by Shares (SCA) cost calculator
One-time and annual cost breakdown
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