How to Set Up a US LLC from Romania (2026 Guide)

Setting up a US LLC from Romania is straightforward on the US side, but the real decision hinges on how Romania treats the income. Here is the full picture, step by step.

Why Romanian founders open a US LLC

Most Romanian founders who look into a US LLC are not trying to avoid Romanian tax. They want three practical things: a US entity that clients and marketplaces (Stripe, payment processors, some SaaS platforms) trust more easily, a US bank account and business card for USD invoicing and subscriptions, and a simple, low-maintenance legal wrapper for a small services, SaaS, or e-commerce business. A US LLC delivers all three without you needing a visa or ever setting foot in the US.

What it does not do is remove your Romanian tax obligations. You are still a Romanian tax resident, and that fact shapes everything else in this guide.

The four building blocks

Every US LLC setup for a non-resident rests on the same four pieces, done in this order.

1. Form the LLC

You register the LLC with a US state through a registered agent (you need a US address for service of process, which the agent provides). Filing is done online, no notarised documents, no US visit required. Processing time depends on the state, typically a few business days to a couple of weeks.

2. Get an EIN

The EIN (Employer Identification Number) is your LLC's tax ID, required to open a US bank account and to file with the IRS. Non-residents without a US Social Security Number cannot apply online. The application is filed on Form SS-4 and processed by the IRS by fax or mail for international applicants, which is why this step often takes the longest, sometimes several weeks.

3. Get an ITIN (if and when you need one)

An ITIN (Individual Taxpayer Identification Number) is a US tax ID for individuals who are not eligible for a Social Security Number. You do not need a US visa to get one. Many Romanian founders do not need an ITIN just to run the LLC and bank, since the LLC itself uses the EIN. An ITIN becomes relevant if you personally need to file a US tax return or a specific bank or platform requires it.

4. Open a US business bank account

With the LLC formed and EIN in hand, you can open a US business account remotely through providers like Mercury, Wise, or Relay, all of which onboard non-resident founders online without a US visit. From there, US business debit and credit cards follow.

Which US state should a Romanian founder pick

There is no single correct answer, but for a founder outside the US, the deciding factors are usually cost, privacy, and simplicity rather than legal nuance that only matters if you are raising venture capital or expecting US litigation.

Wyoming is the common default for a reason: low ongoing cost, no state income tax, and straightforward annual maintenance. Unless you have a specific reason to pick Delaware (usually investor expectations) or another state, Wyoming is a sensible starting point.

The Romania tax angle: the part people skip

This is the section that actually matters most, and where a lot of generic guides go quiet.

A US LLC with one owner is, by default, a disregarded entity for US federal tax purposes. That means the IRS does not tax the LLC itself, it taxes you, the owner, as if the business were run in your own name. Romania does not have this concept. Romanian tax law does not automatically look at how the US classifies an entity, it looks at the entity itself, and a US LLC generally looks like a foreign corporate entity to Romanian authorities. This mismatch (the US sees it as transparent, Romania may see it as opaque) is the source of most of the confusion around US LLCs and EU-based owners.

Three things follow from this, and each needs a real answer from a Romanian tax advisor before you rely on the structure:

• Worldwide income still counts. As a Romanian tax resident, your worldwide income is taxable in Romania regardless of where the LLC is registered. Where and how you report income earned through the LLC (as business income, dividend-like distributions, or something else) depends on how Romanian tax authorities classify the LLC in your specific case.
• CFC rules can apply. Romania implemented EU ATAD controlled foreign company rules, which are designed to catch profit parked in foreign entities taxed at low rates relative to Romania. Whether these rules bite for a small individually-owned LLC, and how they interact with an LLC that is disregarded in the US but potentially opaque in Romania, is a genuinely technical question that depends on your ownership structure and how the business is run. Do not assume it does not apply to you without checking.
• The US-Romania tax treaty matters, but does not remove the need to file. A treaty can help prevent the same income being taxed twice, through credits or exemptions, but it does not exempt you from reporting the income in Romania in the first place, and it does not replace US filing obligations either.

The honest, unglamorous advice: get fifteen minutes with a Romanian accountant who has actually handled a client with a foreign LLC before you scale revenue through the structure. It is a small cost against getting your personal tax position wrong.

Ongoing US compliance you cannot skip

Once the LLC exists, two US-side obligations continue every year, regardless of whether the business made any money.

• Form 5472 plus a pro-forma Form 1120. A foreign-owned single-member LLC must file these annually with the IRS to report transactions between the LLC and its foreign owner, even if the LLC had zero income and zero activity. Form 5472 is an information return, it reports transactions, it does not calculate or pay tax on its own. The penalty for missing this filing is 25,000 US dollars, which is why this is not a step to forget or delay.
• Annual state report and registered agent renewal. Each state requires a yearly filing (Wyoming's is simple and low-cost) and you need to keep your registered agent active every year to stay in good standing.

This is exactly the ongoing admin that Founders Credit handles for founders as part of a done-for-you setup: the LLC, EIN, ITIN when needed, bank account, and the recurring US filings, so nothing falls through the cracks a year or two in.

Glossary

LLC: A US Limited Liability Company, a flexible business structure that separates personal and business liability. EIN: Employer Identification Number, the LLC's federal tax ID, required for banking and IRS filings. ITIN: Individual Taxpayer Identification Number, a US tax ID for individuals not eligible for a Social Security Number, no visa required. Disregarded entity: A single-member LLC's default US tax status, where the IRS taxes the owner directly rather than the entity. Form 5472: An annual IRS information return foreign-owned LLCs must file alongside a pro-forma Form 1120, reporting transactions with the owner. Registered agent: A person or company with a physical address in the LLC's state, required to receive official mail and legal notices on the LLC's behalf. CFC rules: Controlled foreign company rules, an EU/Romanian anti-avoidance mechanism that can attribute income from a low-taxed foreign entity back to its resident owner.

Frequently asked questions