Limited Partnership (SCS) in Romania — Digital Marketing Agency Formation Guide
Consider jurisdictions with favorable B2B service tax treaties and low corporate tax rates, as your clients will likely be international. VAT registration thresholds are crucial if you serve EU clients.
Last verified: June 13, 2026
Corporate Tax
16.0%
State Tax
0.0%
Formation Cost
$35
Annual Fee
$0
Forming a Limited Partnership (SCS) in Romania as a Digital Marketing Agency means a total tax burden of 16.0% and an official formation cost of $35. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $2,085
Ongoing (per year)
≈ $1,500
Why Limited Partnership (SCS) for Digital Marketing Agency?
A digital marketing agency provides online marketing services such as SEO, PPC, social media management, and content creation to other businesses. Since services are delivered digitally, founders have high flexibility in choosing where to incorporate, often prioritizing low corporate tax, ease of international invoicing, and access to global payment gateways like Stripe or PayPal.
Ideal for
- Remote founders
- B2B service providers
- Freelancers scaling into agencies
- Location-independent entrepreneurs
Challenges to watch
- Managing cross-border VAT/GST compliance
- Withholding tax on international client payments
- Handling multi-currency accounting
- Establishing trust with enterprise clients
Key decision criteria
- Access to major payment gateways (Stripe, PayPal)
- Double taxation treaties with target client countries
- Corporate tax rates on exported services
- Ease of hiring remote contractors globally
Estimated breakdown (based on avg. $150,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 21%. Registration threshold: 300,000 RON. Non-resident providers of digital services to Romanian consumers must charge 21% VAT, typically handled via the EU OSS (One-Stop Shop) system.
Banking & payments for Digital Marketing Agency
Opening a business bank account in Romania has become more stringent due to strict KYC and AML regulations. While local directors can open accounts relatively quickly, non-resident founders often face enhanced scrutiny, requiring detailed business plans, proof of funds, and sometimes an in-person visit or a local representative.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A leading fintech choice in Romania offering multi-currency accounts and seamless remote onboarding for local entities.
Salt Bank
A newly launched Romanian neobank backed by Banca Transilvania, designed for digital-first banking experiences.
Limited Partnership (SCS) formation steps
Choose and reserve a unique company name with the National Trade Register Office (ONRC).
Draft and notarize the Articles of Association detailing the roles and contributions of general and limited partners.
Deposit the agreed-upon initial capital contributions into a temporary corporate bank account.
Prepare affidavits and specimen signatures for the general partners who will act as managers.
Secure a registered office address in Romania, requiring a valid lease agreement and landlord consent.
Submit the complete incorporation file to the ONRC for registration and obtain the Certificate of Incorporation (CUI).
Register for taxation (Corporate Tax or Microenterprise Tax) and VAT (if applicable) with the Romanian tax authority (ANAF).
Open a permanent corporate bank account and activate online banking for business operations.
Digital Marketing Agency FAQ
Where is the best place to incorporate a digital marketing agency?
Popular choices include the US (LLC) for access to US clients and Stripe, Estonia (OÜ) for its 0% tax on reinvested profits and digital administration, and the UK (LTD) for its strong global reputation and ease of setup.
Do I need to charge VAT to my international clients?
It depends on your jurisdiction and your clients' locations. Generally, B2B services provided to clients outside your country are subject to the 'reverse charge' mechanism or are zero-rated, but you must verify local tax laws.
Can I hire freelancers worldwide if I incorporate in the US or UK?
Yes, both jurisdictions allow you to hire international contractors easily. You will need them to sign a W-8BEN form (for the US) or equivalent documentation to prove they are not local tax residents.
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Complete Limited Partnership (SCS) guide
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Limited Partnership (SCS) cost calculator
One-time and annual cost breakdown
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