TSM - How to be a Registered Sole Trader (PFA) – preliminary notions

Delia Coman - economist, trainer si antreprenor

We are increasingly speaking about entrepreneurship, freelancing or start-ups, so I think it would be very useful to talk about an aspect that is perhaps less known to people who want to trade on their own - namely taxes, as well as other financial accounting issues that an entrepreneur should consider. In Romania, the simplest form of authorization for carrying out commercial activities is to be a registered sole trader. Commercial activities include: trading, services (other than those considered to be liberal professions - lawyers, public notaries, doctors, accounting experts, auditors, tax consultants, architects or translators) or practicing crafts.