We'll solve for the rate you'd need to agree on to leave this in their pocket.
Only the IE route taxes real profit, so expenses reduce the bill. A self-employed contractor pays a flat 10% of revenue and a private individual 13% of it — neither deducts costs.
From 1 January 2026, IE status is limited to a defined list of permitted activities (Resolution 457). Many services — including much IT and consulting — are no longer allowed as an IE at all. Check the activity against the list before assuming this route is open.
Private means no registration at all: the individual invoices a foreign client and pays 13% personal income tax, with social contributions voluntary. The risk is that regular, repeated payments from abroad read as business activity: the authorities can treat it as unregistered entrepreneurship under article 13.3 of the Administrative Code — a penalty on your contractor and a reclassification argument against you. Workable for a one-off, weak for an ongoing engagement.