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General Partnership (SNC) 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

$50

Annual Fee

$0

Forming a General Partnership (SNC) in Romania as a E-commerce 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

Detailed cost calculator →

Why General Partnership (SNC) 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

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.

See the full guide for all documents and requirements →

Estimated breakdown (based on avg. $150,000 revenue)

Gross Revenue$150,000
Corporate Tax-$24,000
Formation Cost-$50
Annual Fee-$0
Net Profit$125,950

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 E-commerce

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

StripePayPalPayUEuPlatesc2Checkout

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

1

Step 1: Choose and reserve a unique partnership name with the Romanian National Trade Register Office (ONRC).

2

Step 2: Draft the Articles of Association (Constitutive Act) detailing partner contributions, profit-sharing ratios, and management rules.

3

Step 3: Obtain notarized specimen signatures for the partners who will act as the administrators of the SNC.

4

Step 4: Secure a registered office address in Romania through a lease agreement or a commodatum (free use) contract.

5

Step 5: Submit the complete incorporation file, including identity documents and the Constitutive Act, to the ONRC.

6

Step 6: Register for taxation (Corporate Income Tax or Microenterprise Tax) and apply for a VAT number if applicable.

7

Step 7: Open a corporate bank account in Romania to manage the partnership's financial 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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