How to choose your legal form for Uber & Bolt in Romania: fleet, PFA or SRL?

When you decide to become a ride-hailing driver (Uber, Bolt) in Romania, one of the first and most important decisions is the legal form you will work under. The right choice can save you thousands of lei a year, but it depends a lot on how many hours you want to work and how much you expect to earn.

In Romania you have three main options: working with a fleet partner, opening a PFA (Persoană Fizică Autorizată, a sole trader) or setting up an SRL (Societate cu Răspundere Limitată, a limited company). Let's go through them one by one.

1. Working with a fleet partner

This is the most popular and simplest option, especially for beginners and part-time drivers.

How it works: the fleet employs you (usually on a part-time or full-time employment contract) and gets the certified copy (copie conformă) for the car. The money from your rides goes into the fleet's account, and the fleet transfers your net earnings to you every week, after taking taxes and commissions.

Costs:

• Fleet commission: 8–12% of your net income (after Uber/Bolt have taken their commission).
• Admin / accounting fee: about 30–50 RON a week.
• Payroll taxes: withheld from your earnings to cover the taxes on your employment contract.

Pros: no hassle with accounting, ANAF (the tax authority) or paperwork. You can start quickly. Cons: in the long run, if you earn a lot, the 10% you give the fleet adds up to a considerable sum.

2. PFA (sole trader)

If you want to be your own boss and stop paying a fleet commission, a PFA is the middle option.

Costs and taxes:

• Income tax: 10% of net income (total income minus deductible expenses such as fuel, parts and insurance).
• CASS (health): 10% of net income, capped at 72 gross minimum wages. If your net income is below 6 minimum wages, you still pay CASS on 6 minimum wages (unless in the previous year you had a salary of at least 6 minimum wages).
• CAS (pension): 25%, calculated on a base of 12 or 24 gross minimum wages (once you go over the 12-minimum-wage threshold).
• Accounting: about 150–200 RON a month (you can keep the books yourself, but an accountant is recommended).

Pros: you are independent and pay no fleet commission. The money goes straight into your account. Cons: you are liable with your personal assets. Once you go over the thresholds, the contributions (CAS and CASS) become quite high.

3. SRL (micro-company)

The ideal option for full-time drivers with high income, or for those who plan to buy several cars and rent them to other drivers (becoming a small fleet themselves).

Costs and taxes (under the latest tax changes):

• Income tax: 1% of total income (as a micro-company).
• Dividend tax: 16% (note: it went up from 10% in 2025 to 16% from 2026).
• CASS on dividends: 10%, capped at 6, 12 or 24 minimum wages, if you take out dividends above these thresholds.
• Mandatory employee: you must have at least one full-time employee (it can be you). That means payroll taxes of about 1,720 RON a month, whether you drove or not. Without an employee, the company automatically moves to the 16% profit tax.
• Accounting: about 250–400 RON a month.

Pros: limited liability (your personal assets are not at risk). Expenses (car, fuel, repairs) are paid from the company's money, before dividends. Cons: high fixed monthly costs (employee taxes + accountant = at least about 2,000 RON a month). The company's money is not your money until you take it out as dividends.

VAT: what you need to know as a PFA or SRL

• Intra-EU VAT number (mandatory): Uber and Bolt invoice their commission from other EU countries, so as a PFA or SRL you need a special VAT number before your first ride (article 317 of the Romanian Fiscal Code, form 700 at ANAF). Through a fleet you do not need one; the fleet handles it.
• VAT on the commission: every month you pay 21% VAT on the commission taken by the apps (reverse charge), with form 301 filed by the 25th of the following month.
• The number does not make you a VAT payer: you do not charge VAT on your rides, but you cannot reclaim the VAT on your own invoices (car, fuel, servicing) either. The VAT paid on the commission stays a cost.
• Full VAT registration (article 316): it becomes mandatory if your income exceeds 395,000 RON a year (everything passengers pay counts, before commission); below that you can register voluntarily. You can then reclaim VAT on purchases, but you owe 21% VAT out of every ride. With the calculator's default values (about 15,900 RON of income a month), the VAT on rides would be about 2,760 RON a month, far more than you would reclaim. That is why voluntary registration is not worth it for most drivers.

Conclusion: which to choose?

• If you drive part-time (a few hours a week) or just want to try it: choose a fleet.
• If you drive full-time but want low fixed costs and do not mind the contribution thresholds: choose a PFA.
• If you drive full-time at a high level, earn a lot or want to expand with more cars: choose an SRL.

Use our earnings calculator to see exactly how much money you keep in your own situation.