Partnership Limited by Shares (SCA) in Romania — Drop Servicing Formation Guide
Choose a jurisdiction with strong payment gateway support (Stripe, PayPal) and low withholding taxes on foreign contractor payments, as you will be paying freelancers globally.
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 Drop Servicing 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 Drop Servicing?
Drop servicing (or service arbitrage) involves selling digital services to clients and outsourcing the fulfillment to freelancers or white-label agencies. As a founder, your main focus is on marketing, sales, and client relationship management, while the actual work is handled by third parties.
Ideal for
- Marketers and sales professionals
- Entrepreneurs with strong networking skills
- Founders looking for location-independent businesses
- Those wanting to start an agency without technical skills
Challenges to watch
- Maintaining quality control over outsourced work
- Managing cash flow between client payments and freelancer fees
- Handling cross-border contractor tax compliance
- Building trust and brand reputation
Key decision criteria
- Access to global payment processors (e.g., US LLC or UK LTD)
- Tax implications of hiring international contractors (W-8BEN for US)
- Clear B2B contracts and terms of service
- VAT/Sales tax rules for digital services in your clients' countries
Estimated breakdown (based on avg. $80,000 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 Drop Servicing
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.
Drop Servicing FAQ
Which country is best for a drop servicing company?
The US (LLC) and UK (LTD) are highly popular due to easy access to Stripe/PayPal, global credibility, and straightforward rules for paying international contractors.
Do I need to pay withholding tax when paying freelancers?
It depends on your company's jurisdiction and the freelancer's tax residency. For a US LLC, collecting a W-8BEN form from non-US contractors usually exempts you from withholding tax.
How do I handle VAT or Sales Tax?
You must track where your clients are located. If selling B2B, the reverse charge mechanism often applies. For B2C, you may need to register for VAT/Sales Tax in the client's jurisdiction once you cross specific revenue thresholds.
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Complete Partnership Limited by Shares (SCA) guide
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One-time and annual cost breakdown
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