If you provide services (craftsman)

• Income from providing services is taxable income and must be declared, whatever the amount received and whether you were paid in cash or by bank transfer.
• If you provide services on a continuing basis, you must register as authorised — as an authorised natural person (PFA), an individual undertaking, or a company — under Emergency Ordinance no. 44/2008 or Law no. 31/1990 respectively. Repeatedly providing services without an authorised form of organisation may constitute unauthorised economic activity.
• Once authorised, you have obligations regarding income tax and, above certain thresholds tied to the national minimum gross wage, regarding social contributions (CAS and CASS). These are declared through the Single Declaration (form 212), by the annual deadline set by ANAF.
• For strictly occasional, isolated income the tax treatment may differ. Do not assume you owe nothing: the classification between "income from other sources" and "income from independent activities" is a question of fact, and practice is not uniform. Ask an accountant.
• We recommend concluding a written service contract with the client, setting out the work, the price, the deadline and the guarantee you give. It protects you at least as much as it protects the client.
• If your activity requires special authorisation — for example gas installation work or electrical work, which require ANRE authorisation — you must hold that authorisation. SmallJobs does not verify craftsmen's authorisations and does not guarantee their qualifications.

If you engage someone for a job (client)

• If the relationship you establish has the characteristics of an employment relationship — hours you impose, subordination, use of your tools, activity of a permanent nature — the law requires you to conclude a written individual employment contract at the latest on the day before work begins, and to transmit it to Revisal.
• Failing to do so constitutes undeclared work within the meaning of Article 15¹ of the Labour Code and is punishable by a fine of 20,000 lei for each person identified, up to 200,000 lei (Article 260 of the Labour Code). The person performing the work can also be fined, 500-1,000 lei.
• The day-labourer regime in Law no. 52/2011 does NOT apply to household work, for two independent reasons: an unauthorised natural person cannot be a "beneficiary of works" within the meaning of that law, and repairs, installations, cleaning or removals do not appear in the exhaustive list of sectors in Article 13. Do not try to use that regime for work at a home.
• For a one-off job, the appropriate form is usually a service contract with an authorised craftsman (PFA, individual undertaking or company) who issues you an invoice. It gives you proof of payment and a basis for the guarantee on the work.

Who the other party is

Every craftsman declares to us whether they act as a professional or as a private individual, and we display that status on their profile and listings. We do not independently verify the declaration.

If the other party is not a professional, the contract you conclude does not benefit from consumer protection legislation: you have no right of withdrawal, no legal guarantee of conformity and no possibility of complaining to ANPC against that person. You are governed by ordinary contract law.

What we do not do

SmallJobs does not withhold taxes, does not issue fiscal documents on behalf of users and does not report their income to the tax authorities. We could not: we do not handle payments between users and do not know the amounts actually paid.

The invoices we issue concern only the services you buy from us — subscriptions and promotions — not the work you do between yourselves.