General Partnership (SNC) 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
$50
Annual Fee
$0
Forming a General Partnership (SNC) in Romania as a Drop Servicing means a total tax burden of 16.0% and an official formation cost of $50. There is no minimum capital requirement. Standard formation takes 3-5 business days, or 1-2 business days expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $1,800
Ongoing (per year)
≈ $1,500
Why General Partnership (SNC) 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
General Partnership (SNC) formation requirements
Minimum capital
None
Standard timeline
3-5 business days
Expedited timeline
1-2 business days
Local director
Not required
Registered office
Virtual office allowed
Notarization
Required
Foreign citizens and corporate entities can act as administrators without residency requirements.
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 VAT at the standard 21% rate, typically via the EU OSS scheme.
Banking & payments for Drop Servicing
Opening a traditional bank account in Romania usually requires an in-person visit by the company administrator and solid proof of local economic substance. However, non-resident founders can easily use digital platforms like Wise or Revolut Business to open multi-currency accounts remotely.
Supported payment gateways
Remote-friendly accounts
Wise
Highly recommended for non-resident founders needing quick access to RON and EUR accounts with low FX fees.
Revolut Business
Offers seamless multi-currency corporate accounts and corporate cards, fully supporting Romanian entities.
Romania incentives & advantages
R&D Tax Incentives
50% extra deduction on R&D costs or a 10% tax credit deducted directly from corporate income tax.
Tax Exemption for Reinvested Profit
16% corporate tax exemption on the reinvested amount.
General Partnership (SNC) formation steps
Step 1: Choose and reserve a unique partnership name with the Romanian National Trade Register Office (ONRC).
Step 2: Draft the Articles of Association (Constitutive Act) detailing partner contributions, profit-sharing ratios, and management rules.
Step 3: Obtain notarized specimen signatures for the partners who will act as the administrators of the SNC.
Step 4: Secure a registered office address in Romania through a lease agreement or a commodatum (free use) contract.
Step 5: Submit the complete incorporation file, including identity documents and the Constitutive Act, to the ONRC.
Step 6: Register for taxation (Corporate Income Tax or Microenterprise Tax) and apply for a VAT number if applicable.
Step 7: Open a corporate bank account in Romania to manage the partnership's financial operations.
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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Related guides
Complete General Partnership (SNC) guide
Taxes, requirements, banking, compliance
General Partnership (SNC) cost calculator
One-time and annual cost breakdown
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