If you are an artist, performer, influencer, blogger, podcaster or entrepreneur monetising brands and intellectual property (IP), you probably receive money from copyrights, trademark licences, digital content or franchise arrangements. The problem starts when this income shows up on ANAF’s radar and your assignment/licence agreements do not match the economic reality that the inspector sees in your bank accounts and in your actual activity.
In recent years, the tax authorities have published specific guidance on income from intellectual property rights and on income from social media posts, including influencers and content creators, clearly signalling that these cash flows are a major focus area for audits and possible tax reclassifications.
At the same time, special legislation on copyright and neighbouring rights, trademarks and the EU trade mark sets out what “intellectual property” is, how it is exploited and what licence, assignment or franchise mean. The key reference texts are Law no. 8/1996 on copyright and related rights, Law no. 84/1998 on trademarks and geographical indications and Regulation (EU) 2017/1001 on the European Union trade mark.
The purpose of this article is to explain, in practical terms for practitioners and creators:
- what types of income can arise from IP (copyright, trademarks, franchise, digital content);
- how they are taxed depending on the legal form (individual, sole trader, company);
- what reclassification and tax evasion risks exist when contracts do not reflect reality;
- how all this ties into ANAF audits and potential criminal cases;
- how to structure assignment/licence agreements so that they are consistent legally and tax-wise.
For a complementary perspective, you can also read the article on copyright for online creators and the analysis on assignment and licence agreements for performers and influencers.
1. What “income from intellectual property” means in practice
1.1. Copyright and neighbouring rights
Copyright protects original works of authorship – from songs, texts, photographs, videos and podcasts to online courses, software or educational content. Law no. 8/1996 lists the categories of protected works and the author’s economic rights (reproduction, distribution, communication to the public, etc.).
Neighbouring rights arise, for example, for performers (artists, actors, singers), phonogram producers or broadcasting organisations. The same Law no. 8/1996 regulates the situations in which they may receive remuneration (royalties) via collecting societies or directly from broadcasters, streaming platforms, event organisers and so on.
From a tax point of view, the Fiscal Code groups this kind of income under “income from intellectual property rights”, within the title on personal income tax.
1.2. Trademarks, brands and franchise
A trademark – brand name, logo, slogan – is protected in Romania under Law no. 84/1998 for registrations with OSIM and at EU level under Regulation (EU) 2017/1001 for EU trade marks.
In practice, an entrepreneur or creator can earn money from a trademark by:
- trademark licence – granting another company the right to use the brand (for example, to sell products bearing your logo);
- franchise agreement – where, in addition to the trademark, an entire business know-how (manuals, procedures, store design, support, etc.) is transferred;
- co-branding and commercial collaborations (capsule collections, co-branded products with an influencer or artist).
All these generate royalties or other IP-based remuneration, which have specific tax treatment in the Fiscal Code and may be subject to double taxation treaties for cross-border payments.
1.3. Digital content and other forms of IP
Online, IP income is no longer just about printed books or CDs sold in stores, but also:
- income from video and audio platforms (YouTube, TikTok, Twitch, Spotify, Apple Podcasts);
- sales of online courses, e-books, templates and other digital products;
- subscriptions (Patreon, OnlyFans, Substack) for exclusive content;
- content licensing to brands or platforms (the right to use photos, clips, voices, music, etc.).
ANAF clarified, in its brochure on the tax treatment of income obtained by individuals from posts on social networks, that such income is taxable and includes both money and benefits in kind (products, services, travel, etc.).
2. Types of IP income: copyrights, licences, assignments, franchise, trademarks, digital content
2.1. Royalty income from copyright
Royalties are the amounts you receive for the exploitation of a protected work: book sales, TV broadcasts, audio streams, use of a photograph, licensing a song for a commercial, etc. From a tax perspective, they fall under the category of “income from intellectual property rights” and may be taxed via withholding at source (by the payer) or via self-assessment (through the Single Tax Return), depending on who pays you and how the contract is structured.
2.2. Fees from licences and assignments of trademarks or content
In contracts with brands and agencies, you will often see phrases like “assignment of copyright in the video content”, “non-exclusive licence of image and name” or “trademark licence”. Legally, an assignment transfers the economic right (totally or partially), whereas a licence keeps you as rights holder and only allows another person to use the right for a limited period (term, territory, media, type of use, etc.).
If you receive these amounts as an individual, they fall within the spectrum of income from intellectual property rights. If your limited liability company (SRL) receives them, they become company income, taxed as micro-company income or corporate profit depending on your company’s status under the Fiscal Code.
2.3. Franchise and brand licensing structures
In franchise arrangements, IP income usually takes the form of periodic royalties (for example, a percentage of the franchisee’s turnover) or fixed fees (entry fee, annual fee). From the franchisor’s perspective, these are typically business income (at SRL or sole trader level), while at individual level they may be classified as IP income or business income, depending on the contract structure and how the activity is actually carried out.
The key point is that the contractual documentation must relate to genuine intellectual property rights (trademarks, know-how, software, designs), not just the “franchise” label used to justify payments between entities without real content.
2.4. Monetised digital content on platforms
On YouTube, TikTok, Twitch, Spotify, Patreon, OnlyFans and other platforms, remuneration may come from:
- revenue sharing from advertising;
- paid subscriptions from followers;
- tips, donations, superchat, stars, etc.;
- brand payments intermediated by platforms or agencies.
The ANAF brochure on social media income distinguishes between cases where the activity qualifies as independent activity and those where income is treated as “other sources”. When the activity is carried out regularly and continuously, on your own account and for profit, it will generally be seen as independent activity and taxed accordingly.
You can find more details about risks specific to influencers and streamers in the dedicated article on ANAF audits for influencers and content creators.
3. Legal forms: individual, PFA, SRL – what changes tax-wise
3.1. Individual (author, performer, influencer)
As an individual without a registered business (no PFA or SRL), IP income may be taxed as follows:
- withholding at source by the payer (publisher, TV station, label, agency), with 10% tax applied to the net income determined under the Fiscal Code (normally gross income minus a standard expense deduction);
- self-assessment through the Single Tax Return (Declarația unică) when the income is not taxed at source (for example, payments from abroad or from other individuals).
On top of that come social contributions (pension and health), which are only due if your total income from certain categories (including IP and independent activities) exceeds thresholds expressed as multiples of the gross minimum wage (for example 6, 12 or 24 minimum wages, depending on the contribution and tax year). The exact thresholds and mechanisms are set in the current Fiscal Code and clarified in ANAF guidance.
Recent amendments to Article 154 of the Fiscal Code (for example via Law no. 141/2025) introduced a CASS exemption for certain categories – for instance, individuals who already have income from salaries and/or pensions, in relation to certain IP income, under specific conditions. The exact conditions must always be checked in the latest consolidated version of the Fiscal Code and the amending act.
3.2. PFA or sole trader (independent activity)
If you carry out a constant activity of content creation, music production, photography, design, brand consulting, etc., ANAF will often see you as operating an independent activity. Government Emergency Ordinance no. 44/2008 sets the framework for PFAs/sole traders/family businesses, and the ANAF social media brochure stresses that where the activity is carried out “regularly, continuously, on one’s own account and for income”, it should be analysed as independent activity.
As a PFA:
- your net income may be determined either under the actual system (revenues minus actual expenses) or based on standard income norms, depending on the CAEN code and ANAF rules;
- you owe 10% income tax on net income, plus pension and health contributions if you exceed the annual thresholds based on the minimum wage;
- you may have to register for VAT if you exceed the exemption threshold or opt in voluntarily.
The advantage of a PFA is administrative simplicity compared to an SRL and the possibility to deduct actual expenses (equipment, software, rent, travel, etc.), but the overall tax burden can become similar or higher than in an SRL, especially as income grows.
3.3. SRL (micro-company or corporate income taxpayer)
Many influencers, artists and entrepreneurs choose to collect IP income via an SRL (or several SRLs: one for production, one for IP holding, one for management). In this case:
- income from licences, assignments, franchise, campaigns, etc. is company income taxed as micro-company income (typically 1% or 3%, subject to the conditions in the Fiscal Code) or corporate tax (16%), depending on the regime;
- you, as an individual, will receive money as dividends, salary and sometimes IP royalties from your own company – each with its respective tax and social contribution rules;
- for cross-border licences (e.g., a Romanian company receiving royalties from a foreign brand) the rules on withholding tax and double taxation treaties apply.
SRL structures can be tax-efficient but also risky: where payment flows between the company and the individual are used to artificially lower contributions or disguise dividends or salaries as royalties, ANAF may invoke the anti-abuse rules in the Fiscal Code and, in serious cases, refer the matter to criminal authorities under Law no. 241/2005 on tax evasion.
4. Tax treatment of IP income for individuals
4.1. Income tax (10%) and net income determination
The Fiscal Code generally provides a 10% rate for tax on income from intellectual property rights. Depending on the context, the tax can be:
- withheld at source by the payer (publisher, TV, agency, advertising company, etc.), in which case, in certain situations, the tax is final;
- calculated and paid by you through the Single Tax Return when the income was not taxed at source (for example, income from abroad or individuals).
Net income may be calculated:
- by applying a standard expense deduction (a percentage) to gross income – for many types of IP income, ANAF guidance indicates a standard deduction (for instance 40% for certain copyright income), but the exact percentage depends on the precise classification and the current wording of the Fiscal Code;
- under the actual system, using supporting documents (contracts, invoices, receipts, bank statements) where the law allows you to opt for this regime.
It is essential to check the up-to-date version of the Fiscal Code and ANAF’s guides for the tax year in which you earn the income, as the standard deduction rates and some procedural details have changed over time.
4.2. Pension and health contributions (CAS and CASS)
Social contributions are, in practice, where many creators and IP holders get lost. In broad terms:
- CAS (pension) is due if your combined income from independent activities and IP exceeds a certain threshold (e.g. 12 minimum gross wages), set annually in the Fiscal Code;
- CASS (health) is due if combined income from certain sources (including IP, independent activities, rent, investments, etc.) exceeds thresholds expressed again as multiples of the minimum wage (6, 12, 24, etc., depending on the tax bands applicable in that year).
Furthermore, recent changes to the Fiscal Code introduced exemptions or partial relief from CASS for specific IP income of individuals who already have salaries or pensions, under Article 154 of the Fiscal Code. These situations must be analysed case by case, based on total income and the applicable tax year.
4.3. Occasional income vs. independent activity
The ANAF social media brochure clearly distinguishes between:
- independent activity – carried out regularly, continuously, on your own account and for profit; it is treated as “independent activity” income;
- income from other sources – where the activity is not continuous; here the 10% tax is normally applied to gross income and is final.
In practice, many influencers and creators move from “occasional” to “independent activity” without realising it, once contracts become recurring, monthly campaigns start and income grows substantially. Correct classification from the outset is critical to avoiding disputes with ANAF.
5. IP income from abroad and double taxation treaties
5.1. Single Tax Return and income from global platforms
If you receive money from YouTube, Spotify, Patreon, OnlyFans, stock photo platforms or foreign brands, in most cases no Romanian tax has been withheld at payment date. You are required to:
- declare these amounts in the Single Tax Return (form 212), under the relevant section (independent activity / IP income / other sources, as appropriate);
- apply the 10% tax rate to net income (depending on the calculation method), plus CAS/CASS if you exceed the thresholds in the Fiscal Code;
- take into account any tax already withheld abroad, if applicable.
5.2. Double taxation treaties
Romania has signed double taxation treaties with many countries, the official list being published on ANAF’s website under the “Double Taxation Treaties” section.
In these treaties, royalties generally have a dedicated article that sets out:
- whether the source state (e.g. US, Germany, France) may withhold tax at source and at what cap (e.g. maximum 5%, 10%, etc.);
- that the state of residence (Romania) grants a tax credit for tax paid abroad, within the limits and conditions of the Fiscal Code.
Proper application involves:
- obtaining a tax residence certificate from Romania under the relevant Ministry of Finance/ANAF orders;
- providing it to the foreign payer so that they apply the reduced treaty rate;
- keeping documents evidencing tax withheld abroad to claim a tax credit in Romania.
5.3. ANAF guidance on avoiding/eliminating double taxation
ANAF has also published a guide on procedures to avoid/eliminate double taxation, explaining:
- how the tax credit and exemption methods work;
- which documents are needed to prove tax paid abroad;
- how to initiate a mutual agreement procedure where actual double taxation has occurred.
For creators and entrepreneurs with substantial income from international platforms, it is important not only to declare everything correctly in Romania but also to examine whether there are legitimate optimisation mechanisms by using double taxation treaties effectively.
6. Reclassification risks, aggressive planning and tax evasion
6.1. From “copyright income” to disguised salaries or dividends
One of the most frequent risk areas is using assignment/licence contracts as salary substitutes. Typical scenarios include:
- an employee or long-term collaborator of a company is paid “copyright” instead of salary, without a clearly identified work and without real entrepreneurial risk;
- the sole shareholder of an SRL receives constant “copyright” payments from his own company, although the company does not actually exploit distinct IP and this setup is used mainly to reduce social contributions or circumvent dividend rules.
In such situations, ANAF may reclassify the income as salary income, dividends or other categories, applying the corresponding taxes and contributions plus interest and penalties. The Fiscal Code contains anti-abuse rules allowing tax authorities to disregard legal forms with no economic substance.
6.2. Tax evasion involving IP (Law no. 241/2005)
When “planning” goes too far, the risk is no longer just additional tax but an actual criminal tax evasion case. Law no. 241/2005 on preventing and combating tax evasion, as recently amended (including by Law no. 126/2024), penalises, among other things:
- recording fictitious expenses – such as licence or royalty invoices with no real underlying use of IP;
- double bookkeeping or altering tax documents;
- concealing income or its true source.
For large tax losses, the latest amendments significantly increase sentencing ranges, especially where the prejudice exceeds certain thresholds (hundreds of thousands or millions of euros). The exact penalties and thresholds must be checked in the current version of Law no. 241/2005.
6.3. Reclassifications following ANAF audits of influencers and creators
The ANAF brochure on social media income indicates that inspectors may look at factors such as:
- continuity of the activity;
- number of clients/collaborators;
- whether the individual bears business risks;
- use of own assets;
- freedom to organise work and schedule.
If, although income is declared as “copyright” or “other sources”, the reality looks like an ongoing independent business or even an employment relationship, ANAF may reclassify it and recalculate tax and contributions.
7. Aligning assignment/licence contracts with tax reality
7.1. Clearly identify the IP being transferred
The first step for a robust contract is to clearly identify what IP rights are being transferred:
- description of the work (video, photograph, music, text, logo, graphic, etc.);
- date of creation and, where relevant, proof that you are the rights owner (prior contracts, e-mails, source files);
- for trademarks: OSIM or EUIPO registration number, classes of goods/services, registration certificate.
Generic contracts such as “you assign all rights, for everything, forever” without clearly describing the work and the exploitation modes are easier to challenge both civilly and tax-wise.
7.2. Properly define the type of transaction: assignment vs. licence
Legally and tax-wise, it is important to spell out what you are actually doing:
- Assignment – transfers economic rights (in full or partially) to the beneficiary. Price is usually higher and the author loses, for the relevant period and territory, the right to exploit the work in the same way.
- Licence – the author remains rights holder but allows exploitation within certain limits (e.g. non-exclusive online licence for 12 months in Romania). Remuneration may be fixed, variable (based on sales/views) or mixed.
If, in reality, the relationship looks like a continuous collaboration or even an employment relationship but contracts are drafted as a series of repeated “assignments of copyright”, there is a real risk of tax reclassification and later clashes with ANAF.
7.3. Align the price with the economic value of the IP
Another red flag for ANAF is where:
- copyright for a few posts or a logo is paid at amounts completely out of proportion with market value and with the company’s turnover;
- an SRL pays its shareholder huge “trademark royalties” while the mark is hardly used in practice or has no real market recognition (no campaigns, no significant sales, etc.).
In such situations, inspectors may consider that the royalties are in fact disguised profit distributions or remuneration for work, with all the resulting tax and, in serious scenarios, criminal implications.
7.4. Document actual exploitation of the rights
Beyond the contract itself, it is useful to be able to show evidence such as:
- campaigns, posts and materials in which the content or trademark was used;
- performance reports (YouTube Studio, Meta, TikTok, podcast platforms) showing views, engagement, sales, etc.;
- the licensee’s marketing reports showing the economic benefit of the licence;
- for franchises: operating manuals, training sessions, support provided to franchisees.
The stronger the coherence between contract, cash flows and economic reality, the lower the risk of reclassification and suspicion of “schemes”.
8. ANAF audits and prevention: a practical checklist
8.1. Risk signals for ANAF
In practice, IP and digital income come into ANAF’s focus when one or more of the following factors are present:
- large differences between declared income and account inflows (e.g. significant amounts from foreign platforms or brands that are not declared or only partially declared);
- complex structures with several companies and individuals between which royalties and licence fees circulate without clear economic justification;
- standard “copyright” contracts widely used in place of employment contracts, for people with fixed schedules and subordination;
- unusual margins between company income and royalties paid to shareholders or related parties.
8.2. Documents you should have ready
In an ANAF audit focusing on IP, you can expect to be asked for at least:
- all assignment/licence, franchise and collaboration agreements with brands, agencies and platforms;
- proof that you own the IP (previous contracts, OSIM/EUIPO certificates, e-mails, source files);
- financial records (bank statements, invoices, trial balances, ledgers);
- use and performance reports (platform statistics, campaign results, sales analytics);
- for foreign income: tax residence certificates, evidence of foreign withholding tax, contracts with platforms.
8.3. When there is a real risk of criminal investigation
The threshold from a simple tax audit to a criminal file is usually crossed when solid signs appear of:
- fictitious operations (IP contracts existing only on paper, with no real substance);
- deliberate hiding of income or its true source;
- royalty/service invoices used to disguise payments for prohibited or undeclared transactions;
- significant tax loss, especially where it exceeds the statutory thresholds that aggravate penalties under Law no. 241/2005.
In such cases, you should not treat the situation as a simple “tax audit”. You need a coordinated tax & criminal defence strategy from the outset, together with a lawyer and tax advisor.
9. Conclusions: how to structure your IP so you can sleep at night during ANAF audits
Income from copyrights, trademarks and digital content can be highly profitable but comes with a level of legal and tax complexity that has increased rapidly in recent years with the rise of global platforms and tighter ANAF controls on creatives and influencers.
In short, to reduce risks you should:
- use clear assignment/licence contracts that precisely identify works and rights transferred;
- choose the legal form (individual, PFA, SRL) based on the actual nature of your activity, not the other way round;
- declare all income, including from platforms and foreign brands, using the Single Tax Return and double taxation treaties correctly;
- keep and archive evidence of actual exploitation of IP (campaigns, stats, reports, registration certificates);
- avoid “schemes” where “copyright” is used solely as a vehicle to reduce contributions or take money out of the company;
- at the first sign of a complex audit or possible tax evasion allegations, involve a lawyer specialising in tax & criminal law rather than dealing with ANAF alone.
Aligning intellectual property law with tax reality is not optional – it is the difference between a healthy creative business that can grow and a case file that can block years of your life and career.
FAQ – Frequently asked questions about IP income and ANAF audits
1. If the publisher/TV station withholds tax, do I still have to file the Single Tax Return?
It depends on the exact type of income and on whether the tax withheld at source is treated by law as final or as an advance payment. In many cases, for IP income taxed via withholding, the tax is final and you are no longer required to declare that income, provided you do not also have similar undeclared income. You should always check the instructions for the Single Tax Return applicable in that year and ANAF guidance for IP income.
2. How do I correctly declare income from YouTube, Patreon, OnlyFans or similar platforms?
Generally, this income is declared through the Single Tax Return, either as “independent activity” income or as “other sources” income, depending on the continuity of the activity and whether it meets the criteria for an independent activity. The tax rate is typically 10% applied to net or gross income (as applicable), and social contributions are due only if your total income exceeds the annual thresholds based on the minimum wage. Double taxation treaties may also be relevant where the source state has withheld tax.
3. Is it more advantageous to receive IP income through a PFA or an SRL?
There is no universally better answer. A PFA may be simpler administratively and allows you to deduct actual expenses, but at high income levels social contributions can be significant. An SRL can yield a lower overall tax burden in some situations (micro-company regime plus dividends), but entails more complex accounting and a risk of reclassification if royalty flows between the company and the individual are not properly substantiated. The analysis must be based on your concrete figures, ideally together with a tax advisor.
4. Can I pay myself “copyright” from my own company instead of a salary?
Legally, your company can sign assignment/licence agreements with you if you genuinely own IP. However, from a tax perspective, if these agreements do not correspond to real exploitation of IP and are used merely to reduce social contributions or take money out of the company instead of paying salary/dividends, there is a high risk of reclassification and, in serious cases, a criminal tax evasion file. Proper documentation and economic substance are essential.
5. From what level of IP income do I owe pension and health contributions?
The Fiscal Code sets thresholds expressed as multiples of the gross minimum wage for the obligation to pay CAS and CASS on income from independent activities and intellectual property rights. The exact thresholds and calculation method depend on the tax year and can change, so you must consult the updated Fiscal Code and ANAF guidance in force for the year in which you earn the income.
6. What documents does ANAF normally request in an audit focused on copyrights and trademarks?
Typically, ANAF will request assignment and licence agreements, invoices and bank statements, documents proving IP ownership (OSIM/EUIPO certificates, collecting society documents), accounting records, evidence of content exploitation (statistics and campaign reports) as well as Single Tax Returns or financial statements for your PFA or SRL. For foreign income, tax residence certificates and evidence of foreign withholding tax may also be requested.
7. When is it the right time to involve a lawyer in this area?
Ideally, you should involve a lawyer before signing high-value or long-term assignment/licence agreements and before implementing structures with multiple companies and royalty flows. It becomes essential to have a lawyer on board when you receive ANAF notifications or invitations indicating a broad audit focusing on IP income, when substantial additional tax is assessed or when there are signs that the case may be referred to the prosecutor’s office for suspected tax evasion. A coordinated legal and tax strategy from the administrative phase can make the difference between a manageable adjustment and a lengthy criminal case.