Partnership Limited by Shares (SCA) in Romania — Dropshipping Formation Guide
Focus on high-margin niches or private labeling to offset rising ad costs. Ensure your chosen jurisdiction has favorable tax treaties and access to top-tier payment gateways like Stripe or PayPal.
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 Dropshipping 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 Dropshipping?
A retail fulfillment method where a store doesn't keep the products it sells in stock. Instead, when a store sells a product, it purchases the item from a third-party supplier who ships it directly to the customer.
Ideal for
- E-commerce beginners
- Digital nomads
- Location-independent entrepreneurs
- Marketers testing new products
Challenges to watch
- Low profit margins (typically 15-20%)
- High competition and rising ad costs
- Supplier reliability and shipping delays
- Payment gateway holds and high chargeback rates
Key decision criteria
- Access to global payment gateways (Stripe, PayPal)
- Corporate tax rates and VAT/Sales Tax obligations in target markets
- Limited liability protection against product liability claims
- Ease of remote company management
Estimated breakdown (based on avg. $40,000 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 Dropshipping
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.
Dropshipping FAQ
Which country is best for a dropshipping company?
Popular choices include the US (LLC) for access to Stripe/PayPal and US customers, and the UK (LTD) for low setup costs and fast incorporation. Estonia (OÜ) is excellent for digital nomads wanting to reinvest profits tax-free.
Do I need a registered company to start dropshipping?
While you can start as a sole proprietor, forming an LLC or LTD protects your personal assets from product liability and makes it easier to get approved by major payment gateways and suppliers.
How do I handle sales tax or VAT as a dropshipper?
Tax obligations depend on where your customers are located and your sales volume. In the US, you may need to collect sales tax if you reach economic nexus. In the EU, you must comply with VAT rules (like the OSS scheme) if selling to EU consumers.
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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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