Is there an income tax treaty between Romania and the United States?

Yes. A comprehensive treaty has been in force since 1974. For an LLC earning only non-US-source income it changes little, because there is usually no US federal income tax to reduce.

Can I form an LLC in New Mexico if I live in Romania and have never visited the US?

For a founder in Romania, yes. US LLC formation does not require US residency, a US visit or a Social Security Number. Founders based in Romania form New Mexico LLCs remotely using a registered agent for the required US address, and they apply for an EIN with "Foreign" or "N/A" in place of an SSN.

Can a Romanian resident open a Mercury or Relay account?

Yes in principle. Romania is not on Mercury's prohibited list (residence-based) or on Relay's list (owners' citizenship or residency), subject to each bank's own review.

How long does a New Mexico LLC take from Romania?

For a founder in Romania, state approval in New Mexico typically takes a few business days to about two weeks depending on filing volume, and the EIN can often be obtained the same week by phone. Most founders have the LLC, the EIN and a bank application in 2-4 weeks.

What ongoing filings does a Romanian founder need for a New Mexico LLC?

For a founder in Romania, only the federal one: Form 5472 with a pro forma Form 1120, due every year for a foreign-owned single-member LLC, with a $25,000 minimum penalty if missed. New Mexico has no annual report or fee to add.

What time can I phone the IRS from Romania?

The IRS international line is open 6 a.m. to 11 p.m. Eastern. Romania is seven hours ahead of Eastern Time for most of the year, so the window is 1 p.m. to 6 a.m. Romanian time, with a shorter gap on the few weeks when US and European clock changes differ.

Do Romania's controlled foreign company rules apply to individuals?

As described by Deloitte, the rules apply to Romanian corporate income taxpayers that control a foreign company, with control meaning at least 50 percent of capital or profits, and they took effect on 1 January 2018. They do not describe individual owners, but ask a Romanian adviser to confirm your own position.

Form a New Mexico LLC from Romania: Complete 2026 Guide

Everything a Romania-based founder needs to form, bank, and run a New Mexico LLC — costs, EIN process, and tax angles specific to Romania.

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$50 · State filing fee

None - New Mexico requires no an… · Annual fee

3-7 business days · Avg. filing time

Quick Summary

Country: Romania
State: New Mexico
Avg. filing time: 3-7 business days
State filing fee: $50
Annual report fee: None - New Mexico requires no annual report and no franchise tax of any kind for a standard LLC (the only US state offering true zero ongoing state-level filing)

Why New Mexico

Why do Romanian founders look at New Mexico? Mostly because the state-level side is predictable. The filing fee is $50 ($50 online), the ongoing requirement is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs, and the state applies no tax on LLC income earned outside the state for non-resident owners. New Mexico does not publicly disclose member or manager names in its formation records. Keep in mind that the state says nothing about how Romania taxes you; that depends on Romania law and is covered further down this page. What New Mexico offers is the least ongoing paperwork of any of the five states.

For Romanian Founders

Romanian freelancers, developers, consultants and online sellers form US LLCs to invoice international clients in dollars, hold a US business bank account and present a domestic US vendor to American customers. Romania is an EU member but uses the leu, so a Romanian owner funds the LLC with an ordinary international transfer in lei converted to dollars. The questions for a founder in Romania are mostly about the Romanian tax position and about how the LLC compares with a local company.

After Formation Checklist

Three things to do straight after formation. First, the paperwork: an Operating Agreement, and a note of the EIN letter's location (if it is lost, ask the IRS for Form 147C). Second, the money side: bank account, then Stripe or PayPal subject to their review. Third, the calendar: there is no New Mexico annual filing to calendar and the federal Form 5472 and pro forma 1120. Federal Beneficial Ownership Information reporting is not something you need to do: FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs.

Is New Mexico Right For You

The case for New Mexico: minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition. The case against is simply that another state may suit your priorities better, and changing states after formation means closing the LLC and starting a new one.

Calling The IRS From Romania

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Romania is seven hours ahead of Eastern Time for most of the year, so the window runs from 1 p.m. to 6 a.m. Romanian time, with a shorter gap for a few weeks when the US and Europe change clocks on different dates. Call in your afternoon or evening and plan on 45-60 minutes.

Forming In New Mexico Step By Step

For a Romania-based owner the order of operations is: registered agent first (you need their New Mexico address for the filing), then the Articles of Organization, then the EIN, then the bank account. The EIN application is Form SS-4; leave the SSN field as "Foreign" or "N/A". Calling the IRS international line (267-941-1099) is the fast route at about 45-60 minutes; faxing or mailing the form takes 4-6 weeks. Once you hold the EIN letter, bank and payment applications can begin.

New Mexico LLC For Romanian Founders

New Mexico suits a Romanian founder who wants the lightest US paperwork: a $50 filing fee, no annual state report and no annual fee, leaving only the federal Form 5472 and pro forma 1120.

Five Year State Cost Of A New Mexico LLC

Over five years, the state-level cost of a New Mexico LLC is a $50 filing fee and nothing recurring, so $50 in total, before the registered agent. That makes New Mexico the cheapest of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For a Romanian owner, the state fee is small beside the Romanian dividend tax and the question of how Romania treats the LLC, so plan for a written view from a Romanian accountant before you form.

What A New Mexico LLC Costs From Romania

Budgeting for a New Mexico LLC from Romania? The one-time state fee is $50 ($50 online). Every LLC then needs a registered agent (typically $100-150 a year); the EIN itself costs nothing when you apply to the IRS directly; and Mercury or Relay accounts are usually free. The yearly state-side item is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. Bundled, EasyBrise Global Launch costs $295 for year one with a registered agent included and $149 a year to renew.

Your Recurring Dates As A Romanian Owner

As a Romanian owner, your recurring dates look like this. State: New Mexico adds no state annual filing at all. Federal: Form 5472 with the pro forma Form 1120 is due on the return due date, April 15 for a calendar-year LLC, extendable with Form 7004. For the one-off EIN call, the IRS line (6 a.m. to 11 p.m. Eastern) is open 1 p.m. to 6 a.m. Romanian time for most of the year (the gap shrinks to six hours for a few weeks when US and European clock changes fall on different dates). Put the state date and the federal date in your calendar when the EIN arrives, because a missed Form 5472 carries a $25,000 minimum penalty.

The United States Romania Income Tax Treaty

A comprehensive income tax treaty between the United States and Romania has been in force since 1974. It covers dividends, interest, royalties and tie-breaker rules for residency. For a typical founder whose LLC earns only non-US-source income, the treaty changes little in practice because there is usually no US federal income tax for it to reduce.

Romanian Tax Rules And The United States LLC

Romania's rules on controlled foreign companies came in with the EU Anti-Tax Avoidance Directive on 1 January 2018. As reported by Deloitte, they apply to Romanian corporate income taxpayers that control a foreign company, with control meaning a holding of at least 50 percent of capital or profit rights, so they are written for companies and not for an individual who owns a US LLC directly. That is a reading of the corporate rules and not a clearance of your structure. A Romanian resident is taxed on worldwide income, so ask a Romanian accountant for a written view on the LLC and on how profit you bring into Romania is taxed.

A Local Company Versus A United States LLC For A Romanian Freelancer

A Romanian freelancer has a domestic alternative in the micro-enterprise company, and the comparison with a US LLC is not only about the headline rate. The employee requirement, the revenue cap and the dividend tax on profit drawn out all shape the answer. An LLC makes most sense when your clients are international, you want a US bank account and a US vendor identity, and a Romanian adviser has confirmed how the income is taxed at home.

Requirements

Requirement	Needed
US Social Security Number
US visit required
Registered agent with US address
New Mexico annual filing
Federal Form 5472 + pro forma 1120

Costs

Item	Cost
State filing fee	$50 (mail) / $50 (online)
Registered agent (annual)	$100-150/yr (or included in EasyBrise Global Launch)
EIN application	Free via IRS (or via a paid service)
US business bank account	Free (Mercury / Relay)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose New Mexico

Choose New Mexico if

minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition

Consider another state if

your priorities (fundraising plans, revenue level, or reporting tolerance) point more strongly to one of the other four states in the comparison table above.

Comparison

State	Filing Fee	Annual Requirement	State Income Tax	Privacy
Wyoming	$100 mail / $102 online	$60	None	No public member names
Delaware	$110	$400 flat annual franchise tax	None	No public member names
Texas	$300	$0 franchise tax for LLCs with revenue below the no-tax-due threshold	None	No public member names
New Mexico	$50	$0 ever	None	No public member names
Florida	$125	$138.75 mandatory annual report fee, due every year	None	Member names public

Banking

Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity

Frequently Asked Questions

More guides for founders in Romania

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