Limited Partnership (SCS) in Romania — E-commerce Formation Guide
Choose a jurisdiction with strong payment gateway support (like Stripe or PayPal) and clear VAT/Sales Tax thresholds. Consider a US LLC for global reach or a UK/Estonian company for European market access.
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 E-commerce 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 E-commerce?
Selling physical or digital goods online directly to consumers or businesses. E-commerce businesses require robust payment gateways, favorable VAT/Sales Tax regimes, and efficient customs handling.
Ideal for
- Dropshippers
- Amazon FBA Sellers
- Direct-to-Consumer (DTC) Brands
- Print-on-Demand Creators
Challenges to watch
- Managing cross-border VAT and sales tax compliance
- High shipping and fulfillment costs
- Payment gateway restrictions in certain countries
- Inventory management and customs duties
Key decision criteria
- Access to global payment processors (Stripe, PayPal, Shopify Payments)
- Import/export regulations and customs duties
- Corporate tax rates and dividend withholding taxes
- Distance selling regulations and consumer protection laws
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 E-commerce
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.
E-commerce FAQ
Which country is best for incorporating an e-commerce company?
The US (Wyoming or Delaware LLC) is popular for global payment gateway access and low maintenance. For the EU market, Estonia (OÜ) or the UK (LTD) are excellent choices due to ease of remote management and straightforward VAT registration.
Do I need to pay VAT or Sales Tax if I sell internationally?
Yes, depending on your customers' location and your sales volume. The EU has the OSS (One Stop Shop) scheme for cross-border sales, while the US has economic nexus laws that require sales tax collection once specific state thresholds are met.
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Limited Partnership (SCS) cost calculator
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