Accounting ONE – establishment of PFA Brasov. Establishment of the company, is a simple process with which we help you from A to Z.

What is a PFA?

PFA (Authorized Natural Person) is that natural person who can carry out any economic activity permitted by law, using, mainly, his labor force. PFA represents one of the simplest ways by which a person who has professional training in a field can work on his own.

Applicable laws

The activities carried out by PFAs are regulated by Law no. 26/1990 regarding the Trade Register, by GEO 44/2008 regarding the development of economic activities by authorized natural persons, individual businesses and family businesses, with subsequent amendments and additions and by chapter II of the Fiscal Code updated in 2020.

The stages to be followed in the process of establishing PFA Brasov

  1. Preparing the documentation and completing the applications that must be filed and submitted to the ONRC counter. You will need the documents you bring from home and those you will take from the Trade Registry. The copies of the documents must be certified "according to the original" next to the holder's name and signature;
  2. Identification of the Trade Register from the county in which the owner is domiciled. Two visits will be needed to establish the PFA, one to submit the file with documents, and the second to pick up the operating authorization;
  3. Submission to the ONRC counter of the request to verify the availability of the name for the PFA. Along with this application, a copy of the identity card is also needed to establish the PFA. These must be submitted at the counter, for verification and reservation of the company name. Most of the time, the name of the company is your name in the form "Name Surname Authorized Natural Person";
  4. Submission of the complete file at the PFA establishment counter within the ONRC. The date of settlement of the file is marked on the receipt received. To save time, you can create an account on the ONRC portal and you will be able to see the status of the file resolution after entering the registration number on the receipt. Most of the time, the PFA establishment confirmation comes after about three working days.

Necessary documents for the establishment of PFA Brasov

  • Copy of the identity card or passport in two copies; 
  • Copy of the proof of ownership, in which it is mentioned "according to the original", to have the name of the PFA owner and his signature;
  • Fiscal attestation certificate in original and within the validity period. To issue this document, an application submitted to ANAF or a virtual application submitted through the "Virtual Private Space" is required.
  •  Owners Association Agreement (if applicable) – this document is required if the PFA activity takes place in an apartment block. In order to obtain it, the consent of the neighbors in the four apartments around the one where the activity is to be carried out is needed. The application that must be completed and submitted to the file can be downloaded and printed by here;
  • Borrowing contract - if the activity takes place in a location where the PFA holder is not the owner, it will be necessary to draw up a bridging contract. An example of such a contract can be found here.
  •  The document attesting the professional training - in the absence of the graduation diploma, a certificate or certificate attesting the graduation from an educational institution similar to the industry in which the PFA is going to work, certificate of professional qualification, certificate of professional competence or certificate can be submitted to the file of recognition or equivalence of studies, if they are qualification diplomas obtained abroad;
  •  Application for registration in the original - can be downloaded and printed by here;
  •  The annex regarding fiscal registration - can be downloaded and printed by here;
  •  Standard declaration in which to declare on his own responsibility that the PFA will not carry out activities in other places than at the declared professional headquarters (can be downloaded from here). Moreover, an additional document is needed in which the PFA holder assumes the responsibility that the place where the activity will be carried out respects the legislation in the field of health, health-veterinary, environmental protection and labor protection. This document can be downloaded from here;
  •  Declaration on own responsibility and in original regarding the fulfillment of the legal conditions for carrying out professional activities as a PFA. It can be downloaded and printed by here (point 5);
  •  Specimen of the PFA signature - submitted to the ONRC headquarters together with the registration application.

The maximum number of employees

According to the CAEN Nomenclature, both the number of employees and the objects of activity are limited. Law no. 182/2016 says that a PFA can have a maximum of three employees and a maximum of five classes of activities provided by the CAEN code. A PFA must conclude individual employment contracts for each employee, according to the legislation in force.

Accounting/Invoicing

In the case of PFAs, the accounting carried out in the simple part can be kept even by the person who requested the establishment of the entity, because the legislation does not oblige you to turn to a certified accountant.

Each PFA has the obligation to use invoices that must be completed according to the Fiscal Code. Depending on the type of activity carried out, it is possible that documents such as the goods accompanying notice, inventory list, receipt for foreign currency operations or salary statement are not needed.

Even if it seems simple, it is good to keep in touch with an accountant to help you organize your accounting or to keep the accounting himself. We are here for you.

PFA tax registration 

After the authorization is issued by ONRC, the PFA must also be registered with ANAF. This must be done within 30 days from the release of the documents by ONRC. To obtain the registration documents from ANAF, you will need to submit a file containing the following documents:
● Declaration of fiscal registration/ Declaration of mentions for natural persons who carry out economic activities independently or practice liberal professions, in two copies - they are at the ANAF headquarters or they can be downloaded from here ;
● Copy of the identity document;
● Copy of the deed for the space (property or rental);
● The legal act of operation for natural persons carrying out liberal professions.

You can do this yourself or you can contact an accountant to help you. It depends on how much time you have. We are here for you.

What is a PFA?

PFA (Authorized Natural Person) is that natural person who can carry out any economic activity permitted by law, using, mainly, his labor force. PFA represents one of the simplest ways by which a person who has professional training in a field can work on his own.

What documents do I need to establish a PFA?

Copy of the identity card or passport in two copies; 
Copy of the proof of ownership, in which it is mentioned "according to the original", to have the name of the PFA owner and his signature;
Fiscal attestation certificate in original and within the validity period. To issue this document, an application submitted to ANAF or a virtual application submitted through the "Virtual Private Space" is required.
 Owners Association Agreement (if applicable) – this document is required if the PFA activity takes place in an apartment block. In order to obtain it, the consent of the neighbors in the four apartments around the one where the activity is to be carried out is needed. The application that must be completed and submitted to the file can be downloaded and printed by here;
Borrowing contract - if the activity takes place in a location where the PFA holder is not the owner, it will be necessary to draw up a bridging contract. An example of such a contract can be found here.
 The document attesting the professional training - in the absence of the graduation diploma, a certificate or certificate attesting the graduation from an educational institution similar to the industry in which the PFA is going to work, certificate of professional qualification, certificate of professional competence or certificate can be submitted to the file of recognition or equivalence of studies, if they are qualification diplomas obtained abroad;
 Application for registration in the original - can be downloaded and printed by here;
 The annex regarding fiscal registration - can be downloaded and printed by here;
 Standard declaration in which to declare on his own responsibility that the PFA will not carry out activities in other places than at the declared professional headquarters (can be downloaded from here). Moreover, an additional document is needed in which the PFA holder assumes the responsibility that the place where the activity will be carried out respects the legislation in the field of health, health-veterinary, environmental protection and labor protection. This document can be downloaded from here;
 Declaration on own responsibility and in original regarding the fulfillment of the legal conditions for carrying out professional activities as a PFA. It can be downloaded and printed by here (point 5);
 Specimen of the PFA signature - submitted to the ONRC headquarters together with the registration application.

How do I open a PFA?

Preparing the documentation and completing the applications that must be filed and submitted to the ONRC counter. You will need the documents you bring from home and those you will take from the Trade Registry. The copies of the documents must be certified "according to the original" next to the holder's name and signature;
Identification of the Trade Register from the county in which the owner is domiciled. Two visits will be needed to establish the PFA, one to submit the file with documents, and the second to pick up the operating authorization;
Submission to the ONRC counter of the request to verify the availability of the name for the PFA. Along with this application, a copy of the identity card is also needed to establish the PFA. These must be submitted at the counter, for verification and reservation of the company name. Most of the time, the name of the company is your name in the form "Name Surname Authorized Natural Person";
Submission of the complete file at the PFA establishment counter within the ONRC. The date of settlement of the file is marked on the receipt received. To save time, you can create an account on the ONRC portal and you will be able to see the status of the file resolution after entering the registration number on the voucher. Most of the time, the PFA establishment confirmation comes after about three working days.