How to start an online store in Romania

1. Choose a legal form: PFA or SRL

To sell online to consumers on a regular basis you need a registered business. Most new store owners choose between two forms.

• PFA (persoană fizică autorizată): you trade as a self-employed individual. Registration is quick and cheap and bookkeeping is simpler, but you answer for business debts with your personal assets.
• SRL (societate cu răspundere limitată): a limited liability company. More paperwork and, in practice, an accountant from day one, but your personal assets are separate from the business and it is easier to add partners later.

An II (întreprindere individuală) works much like a PFA and rarely changes the picture for a small store. Income tax, the micro-enterprise regime and social contributions differ between these forms and change often, so run your expected revenue and margin past an accountant before you choose.

CAEN code: 4791 is no longer the default

For years, online retail was registered under CAEN 4791, "retail sale via mail order houses or via Internet". That changed with CAEN Rev. 3, in force since 1 January 2025 under INS Order 377/2024. In Rev. 3, online sellers are classified by what they sell, for example 4712 for non-specialised stores selling mostly non-food goods, or the 47xx class for your product range. The code 4791 now means intermediation for non-specialised retail, such as a marketplace.

Companies registered under the old codes must convert them, and the Trade Register (ONRC) has set a deadline in September 2026. If you are registering now, ask your accountant or ONRC which Rev. 3 code matches your catalog.

2. VAT: the 21% rate and the 395,000 lei threshold

Both key numbers changed in 2025:

• The standard VAT rate is 21% since 1 August 2025 (Law 141/2025). The old 5% and 9% reduced rates were replaced by a single 11% rate for goods such as most foods and books. Source: ANAF summary of the VAT changes.
• The small-business VAT exemption threshold is 395,000 lei of annual turnover since 1 September 2025 (Government Ordinance 22/2025), up from 300,000 lei. See the Ministry of Finance announcement.

Below the threshold you can stay outside the VAT system and invoice without VAT. Once you exceed it, you must apply for VAT registration no later than the day you pass it, and normal VAT applies from the transaction that crossed the line. You can also register voluntarily, which can make sense if you mostly sell to VAT-registered companies. Thresholds move, so check the current figure on anaf.ro before you plan around it.

3. e-Factura: B2B and B2C

RO e-Factura is ANAF's national e-invoicing system. Invoices are sent in a structured XML format, whether or not you are registered for VAT.

The B2B rules come from Law 296/2023 as amended by GEO 115/2023 (ANAF note). B2C became mandatory on 1 January 2025 (Ministry of Finance). The 5 working days rule, for both B2B and B2C, came with GEO 89/2025 (ANAF release). Older guides say 5 calendar days, which was the rule until the end of 2025.

Few stores build the XML themselves. They use an invoicing provider authorized to connect to ANAF's SPV. Omniterra issues invoices with VAT and the customer's tax ID (CUI) on B2B orders, with continuous numbering and a PDF copy, and connects to providers such as SmartBill or Oblio through webhooks. The provider uploads the invoice to e-Factura. Omniterra does not upload to ANAF directly.

4. What your site must show

Law 365/2002 on e-commerce, article 5, requires easy, direct and permanent access to at least:

• your company name and registered address;
• phone, email and other contact details;
• your Trade Register number (Registrul Comerțului, the J number);
• your tax identification code (CUI);
• prices, with VAT included or the exemption stated, and delivery costs.

The usual place is the footer plus a Contact page. Before the customer orders, you must also explain the ordering steps and how to fix input errors, and provide the terms in a form they can save.

5. The 14-day withdrawal right

Under GEO 34/2014, which transposes Directive 2011/83/EU, consumers can withdraw from an online purchase within 14 days without giving a reason. For goods, the period generally starts when the customer receives the product. You refund within 14 days of being told, including standard delivery, though you may wait until the product is back or the customer shows proof of sending it. The customer pays the direct return cost only if you told them so before the order.

If you don't inform customers about this right, the withdrawal period is extended by up to 12 months. Publish a clear returns page and the model withdrawal form. Omniterra includes default legal pages for terms, returns (14 days), shipping and privacy, which you complete with your company details.

6. ANPC: the SAL pictogram

ANPC Order 449/2022 requires traders to show consumers how to reach alternative dispute resolution (SAL). It was amended by ANPC Order 270/2026, which removed references to the old European SOL platform. The SAL pictogram on your site should link to ANPC's platform at reclamatiisal.anpc.ro. Download the current pictogram from anpc.ro instead of copying one from another shop.

For Romanian stores, Omniterra places the ANPC links in the storefront footer. After launch, click them once to confirm they open the current ANPC pages.

7. The EU ODR platform (SOL) is closed

The European Online Dispute Resolution platform, the "SOL" link many Romanian shops still show, stopped operating on 20 July 2025. Regulation (EU) 2024/3228 repealed the ODR Regulation on that date, and the European Commission confirms the platform is gone. The duty to link to it went with it.

What to do:

• Remove the ODR/SOL link and pictogram from your footer, terms and order emails. A link to a closed EU platform only confuses customers.
• Keep the ANPC SAL pictogram and link. That obligation still applies.
• Update your terms so ANPC's SAL procedure is the out-of-court option you name.

8. GDPR, cookies, payments and couriers

Privacy. The GDPR covers every customer record you keep. Your privacy policy should say what you collect, why, for how long, and who receives it: courier, payment processor, invoicing provider. Marketing emails need prior consent.

Cookies. Under the ePrivacy rules (Directive 2002/58/EC, transposed in Romania by Law 506/2004), non-essential cookies such as analytics and ad pixels need consent before they load. Rejecting should be as easy as accepting.

Payments. Romanian shoppers expect at least card and cash on delivery. In Omniterra, card payments go through your own Stripe account, and Stripe charges its own processing fees. We take 0% commission on sales on every plan. For cash on delivery, set rules from day one: our guide to cash on delivery best practices covers refusals, phone confirmation and fraud checks.

Couriers. Open accounts with one or two couriers (Sameday, FAN Courier, Cargus, DPD, GLS, Poșta Română) and compare their cash-on-delivery fees and return handling. In Omniterra you record the AWB and courier on the order, and the customer receives a tracking link.

Your pre-launch checklist

1. PFA or SRL registered, with the right CAEN Rev. 3 code.
2. VAT status decided: exempt under 395,000 lei, or registered.
3. Invoicing provider connected for e-Factura, B2B and B2C.
4. Company name, address, CUI and Trade Register number visible on the site.
5. Terms, returns (14 days), shipping and privacy pages published.
6. ANPC SAL pictogram linked, old SOL/ODR links removed.
7. Cookie consent banner working.
8. Card and COD payments tested, courier accounts active.

To budget running costs, read e-commerce platform costs explained. Moving an existing shop? See how to migrate without losing SEO. Then compare our plans and pricing, or start on the Free plan and set up your legal pages before your first order.