Limited Partnership (SCS) in Romania — Mobile App Developer Formation Guide
When choosing a jurisdiction, consider where Apple and Google will send your payouts. Ensure your chosen country has favorable double taxation treaties with the US to minimize the default 30% withholding tax on your US app sales.
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 Mobile App Developer 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 Mobile App Developer?
Independent developers or small studios creating and monetizing applications on platforms like the Apple App Store and Google Play. Revenue streams typically include paid downloads, in-app purchases (IAPs), subscriptions, and in-app advertising.
Ideal for
- Indie developers
- Small gaming studios
- SaaS mobile app creators
- Freelance developers transitioning to product owners
Challenges to watch
- High platform fees (15-30% from Apple/Google)
- US withholding tax on royalties if no tax treaty exists
- Managing global VAT/GST compliance for digital services
- Protecting intellectual property across borders
Key decision criteria
- Double taxation treaties with the US
- Corporate tax rates on digital income
- Ease of opening a business bank account compatible with App Store payouts
- IP protection laws in the jurisdiction
Estimated breakdown (based on avg. $85,000 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 Mobile App Developer
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.
Mobile App Developer FAQ
Do I need a US company to publish on the App Store?
No, you can publish from almost any country. However, having a US LLC or a company in a country with a US tax treaty can significantly reduce the 30% withholding tax on US sales.
How does VAT work for app sales?
Apple and Google generally act as the 'Merchant of Record' and handle VAT/GST collection and remittance for consumers in most countries, simplifying your tax compliance.
Where is the best place to incorporate an app studio?
Popular choices include the US (Wyoming/Delaware LLCs for low maintenance), UK (favorable tax treaties and IP laws), and Estonia (0% tax on reinvested profits, great for growing studios).
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Related terms
Key concepts you'll encounter when forming a Mobile App Developer
Related guides
Complete Limited Partnership (SCS) guide
Taxes, requirements, banking, compliance
Limited Partnership (SCS) cost calculator
One-time and annual cost breakdown
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