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IT freelancer moving to Romania in 2023

you can use a virtual office just the1st year, Then you need a physical office. At least that was the rule a few years back. I can imagine its even more strict now.
 
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You can use the office for 1y if the office is provided by your lawyer. In reality, they just move your office once a year to under a different company, in the same building ( so you don't have to do anything yourself). This is already my second year here :)
 
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Portugal might be the same. But you can have a studio in Bucharest for 400e
Screenshot 2024-02-29 at 14.49.50.webp