The basic difference between PFA and SRL
Both PFA and SRL may be used for alternative transport activity, but their obligations are not identical. ARR requires, for legal entities, the professional competence certificate for the alternative transport manager. For PFA, individual enterprise and family enterprise, ARR indicates the professional certificate of the driver and the medical/psychological approval of the holder.
In simple terms, PFA may be more direct for individual activity, while SRL may be more suitable when the activity becomes a fleet, involves multiple drivers, contracts and more complex accounting.
ARR documents: where the difference appears
For PFA, the file focuses on the individual holder: professional driver certificate, criminal record and medical/psychological approvals. For SRL, documents for the alternative transport manager are added, including professional competence and criminal record certificates.
Both PFA and SRL need the alternative transport authorization, a certified copy for the vehicle and badges to carry out the activity.
PFA taxes in 2025
ANAF materials for independent activities indicate that for income related to 2025, estimated income tax, CAS and CASS are no longer declared in advance. In 2026, ANAF sends the pre-filled Single Tax Return for 2025 income based on the information in its databases.
For CAS on independent activities, ANAF's 2025 calculation examples use thresholds of 12 and 24 gross minimum wages:
- 12 × RON 4,050 = RON 48,600
- 24 × RON 4,050 = RON 97,200
The concrete calculation depends on the realized income and the tax rules applicable in the reporting year. Check with a licensed accountant.
SRL taxes in 2025: micro-enterprise or profit tax
For an SRL, the tax regime depends on whether the company meets the micro-enterprise conditions. ANAF indicates a 2025 threshold of EUR 250,000 and a threshold of EUR 100,000 starting on 1 January 2026. If exceeded, the company may owe profit tax starting with the relevant quarter.
ANAF indicates the 1% and 3% micro-enterprise tax rates, depending on revenue level and activities. These rules should be checked with an accountant before choosing the legal form.
Intra-community VAT and the platforms
Uber lists the ANAF intra-community VAT certificate among the required Romanian documents. Bolt mentions the VIES/EU VAT information exchange registration certificate in its fleet guide. This practical requirement appears because the platforms often operate through EU entities.
The special intra-community VAT code should not automatically be confused with being a normal VAT payer for all domestic operations. The specific treatment should be checked with an accountant.
When PFA makes sense and when SRL makes sense
PFA may make sense when the activity is individual, when you want a simpler structure and when estimated revenues do not justify a more complex setup.
SRL may make sense when you plan to grow, work with more drivers, manage several cars or separate personal assets more clearly from business activity.
The empirical conclusion is that the choice should not be made only by asking which form has lower taxes. It should reflect the number of drivers, operational risk, expenses, real revenues, ARR documents, accounting costs and growth plan.