From beginning, you should know that affiliates do not pay any fees when using the platform, but they will have to pay some fees for the earning gained through our platform.
- Natural Entity Romania → the income tax of 16% is retained at source. This tax is delivered by 2Performant to ANAF. If the individual is hired / contracted, he/she will no longer pay the CAS of 10.5% and CASS of 5.5% for affiliate earnings. Otherwise, you have to pay them personally. Early next year, ANAF will mail the payment gap.
Starting with 2018, the Romanian legislation will be amended to this effect, but we will notify affiliates at the proper time. Also, the changes for the Romanian legislation will be effective only for affiliates who have fiscal residence in Romania.
- Legal Entity Romania (with VAT) → for an affiliate who is a Legal Entity, when creating a payment request, he/she will need to upload an invoice that will also include the VAT, being a VAT payer; other taxes do not exist.
- Legal Entity Romania (without VAT) → when creating a payment request, the affiliate will need to upload into his/her account, an invoice issued without VAT; other taxes do not exist.
- Natural Entity EU/ non-EU → we retain the 16% income tax at the source. This income tax will be retained in the country in which it was obtained. If the affiliate has a PayPal account, the affiliate will no longer have to pay other taxes. If the commission is paid through bank transfer, the transaction fess is 11.22 euro.
- Legal Entity EU → whether or not enrolled in VIES, the affiliate mush issue an invoice without VAT, given that 2Performant is a company registered in VIES. The same payment rule is retained: if the affiliate has a PayPal account there are no other fees included, but if the payment is made through bank transfer then the transaction fee is retained.