Withholding tax on dividends in Romania

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VAT will be paid by the company's clients or will be 0 if‍ the clients are outside the EU

That makes⁠ it unattractive. You have to hire employees and rent office space but cannot deduct those⁤ as expenses??
 
Depending on your business it could‍ be attractive or not.

For a business with few expenses like a programmer, consultant, web⁠ designer and professions like that even paying 12K a year for one employee and office⁤ space it will still make sense.
 
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