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Services agreement with a sole trader (PFA) (Romania)

Română
Romania
Contract
Business
Print & sign
2 pages · 0 sold

Published byDocMuse

This document is in Romanian

The PDF you download is in Romanian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.

The agreement with a PFA or another independent professional in Romania, written so that the relationship stays a collaboration, not employment: the provider sets their own hours and place, works with their own means, may have other clients, bears the risks and pays their own tax and contributions. The Tax Code treats as wages the income from work that fails at least four of its seven tests of independence.

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Common questions

What does a client risk by treating a PFA like an employee?
Having the relationship reclassified. The Romanian Tax Code lists seven tests of independent activity — among them freedom to choose hours and place, several clients, one's own tools and bearing the risk — and requires at least four to be met (art. 7(3)). If they are not, the income can be treated as wages, with the tax and contributions that go with them.
Who pays tax and contributions on a PFA's services?
The provider, through the single tax return: income tax and social contributions are paid by the PFA, not by the client, who only pays the invoice. That is why the agreement says expressly that the provider settles their own tax.
Can the client ask a PFA for exclusivity?
It can negotiate for it, but the more the relationship looks like a salaried job — a single client, imposed hours, subordination — the greater the risk of reclassification. That is why the agreement leaves the provider free to work for other clients.

How you can sign this document

  • Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
  • Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked

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