Romania – Ready Made Shelf Companies – Company Formation

Romania — Ready-Made Shelf Companies and Company Formation

Romania offers international entrepreneurs a Micro-company 1% on revenue up to €100k-driven entry point. The Romanian SRL (societate cu răspundere limitată) is the dominant corporate form for SMEs, holdings, and trading entities — and we hold a stock of pre-formed, never-traded SRLs ready for immediate ownership transfer through the Oficiul Național al Registrului Comerțului (ONRC).

ShelfCompanies24 has been arranging company formation and the transfer of pre-registered Romanian entities since 1995. We work with a network of Romanian corporate-service providers, accountants, and banks to deliver a single-invoice, start-to-finish service — whether you need your Romania company ready in 48 hours or a brand-new one built from scratch in 5 days.

Why Romania for Your Business

• EU single-market passport — your Romanian SRL can trade VAT-free across all 27 EU member states using its EU VAT number.
• Micro-company 1% on revenue up to €100k — the structural reason serious operators choose Romania over neighbouring jurisdictions.
• Predictable corporate law — Oficiul Național al Registrului Comerțului (ONRC) provides public, searchable filings; ownership transfers are documented and binding.
• 2026 corporate tax: 16% / 1% micro (≤€100k) — see the detailed tax breakdown below.
• Pre-formed SRL stock — clean ONRC-registered companies with no trading history, ready for a 48 hours ownership transfer.
• Remote-friendly — most Romania corporate procedures can be completed without travel; we handle apostille, sworn translation, and digital signature.
• Corporate banking — introductions to local and international banks suitable for a Romanian SRL, without the multi-month onboarding most foreign owners face when they apply alone.
• Single point of contact — your dedicated consultant manages incorporation, banking, accounting, and ongoing compliance for the whole life of the company.

Our Core Services in Romania

Romania Company Types at a Glance

Most Romania clients choose the SRL (societate cu răspundere limitată) for the combination of limited liability, ownership flexibility, and predictable ONRC treatment.

Romania Corporate Taxation 2026

The 2026 headline corporate tax position in Romania is 16% / 1% micro (≤€100k).

16% standard; microenterprise regime cut to 1% only on revenue under EUR 100k from 2026 (down from EUR 250k threshold + 1-3% bands). EU member, no Eurozone.

VAT, withholding-tax, and treaty-network specifics are jurisdiction-dependent and best discussed in a free first call — your consultant will map your operational profile to the correct Romanian tax treatment before you commit to a structure.

Compliance and Reporting Obligations

• Annual financial statements — prepared under Romanian GAAP and filed with the ONRC on a calendar-year or financial-year basis.
• Beneficial ownership transparency — most modern jurisdictions, including Romania, require beneficial-owner registration alongside the ONRC entity record.
• Tax registration — ONRC entry typically auto-registers the company with the Romania tax authority; VAT/sales-tax registration is separate where turnover thresholds apply.
• Director and shareholder filings — changes to ONRC must be filed within statutory deadlines; we manage these end-to-end on retainer.
• DAC6 / DAC7 / Pillar Two — multinational groups face EU-mandated reporting obligations on aggressive cross-border arrangements and digital platform income.
• Audit thresholds — small SRLs usually file abbreviated accounts; medium-sized and large entities meet local audit requirements (typically based on balance-sheet, turnover, and headcount thresholds).

Corporate Banking for Your Romanian Company

A Romanian corporate bank account is critical to operating the company — and one of the practical bottlenecks foreign owners hit when they apply directly. Our consultant introduces you to the right banking partner for your profile (high-volume international transfers, EUR/USD/GBP multi-currency, e-commerce processing, custodial, or simple operating-account-only).

A pre-formed Romanian SRL with clean ONRC entry typically passes bank KYC more smoothly than a newly formed entity, which is why operators in a hurry to begin trading specifically request a shelf company.

Cross-Jurisdiction Comparisons

Operators looking at Romania often also evaluate similar jurisdictions:

• Bulgaria shelf companies — Flat 10% CIT, EU member.
• Compare Hungary corporate options — Lowest CIT in EU at 9%.

Why Choose ShelfCompanies24 for Romania

• 30 years of experience — operating since 1995 across Romania and 55 other jurisdictions.
• Licensed corporate-service provider with a dedicated Romanian desk.
• Pre-formed SRL stock — clean ONRC-registered entities ready for immediate transfer.
• Single fixed-fee invoice — formation, ONRC fees, virtual office, and bank intro bundled.
• Remote-only — most clients never travel to Romania; we handle apostille, courier, and sworn translation.
• Post-formation support — accounting, VAT/tax filings, payroll, beneficial-owner register maintenance.

Frequently Asked Questions about Romanian Companies

How quickly can I start trading with a Romanian company?

With a pre-formed Romanian SRL the share transfer is documented and the ONRC update filed within 48 hours; you can sign contracts in the company’s name from day one. A newly formed SRL takes 5 days end-to-end because the Oficiul Național al Registrului Comerțului and the tax authority each add their own processing time.

What is the difference between a SRL and a SA in Romania?

Both are Romanian corporate vehicles registered with the ONRC. The SRL is the standard SME limited-liability form chosen by most operators. The SA is typically used for larger, capital-raising or listed structures. Most foreign owners arriving in Romania pick the SRL unless they have a specific reason — listing plans, multiple investor classes, or a partner-structure preference — to choose otherwise.

Do I need to travel to Romania to form or buy a company?

No. Romania corporate procedures are remote-friendly through our consultant network. Documents are couriered, apostilled and sworn-translated where needed; signatures use either qualified electronic signature or notarisation in your home jurisdiction. We handle the ONRC interface end-to-end — most foreign clients never set foot in Romania.

What taxes will my Romanian company pay in 2026?

The 2026 headline rate in Romania is 16% / 1% micro (≤€100k). 16% standard; microenterprise regime cut to 1% only on revenue under EUR 100k from 2026 (down from EUR 250k threshold + 1-3% bands). EU member, no Eurozone. VAT/sales-tax, withholding-tax on dividends, and treaty-network impact depend on your operating profile — a free first call with our consultant maps your business model to the correct Romanian tax treatment.

Can a non-resident foreigner be the sole shareholder and director of a Romanian SRL?

In most cases yes — there is generally no Romania residency, citizenship, or work-permit requirement for shareholders or directors. Some jurisdictions require a local-resident director, a registered local agent, or a substance test for tax purposes. Your consultant will confirm which requirements apply to your specific operating model and source-of-income profile.

Is a Romanian shelf company really ‘clean’?

All ShelfCompanies24 shelf entities in Romania were incorporated solely to be held in reserve. They have never traded, never opened a customer-facing bank account, never invoiced a third party, and never accumulated tax losses — so the ONRC record shows pure dormancy. This avoids the loss-utilisation and beneficial-owner-disclosure complications that a real ex-trading company would carry.

Should I buy a shelf SRL or form a new one in Romania?

Choose a shelf SRL from EUR 2,800 when you need to be trading immediately, when banking onboarding speed matters, or when a counterparty insists on dealing with an established legal entity. Choose new formation from EUR 1,500 when you want to design the constitution, share classes, or registered name from scratch and you can wait 5 days for the ONRC entry. Both options come with the same fixed-fee scope, banking introduction, and post-formation support.

What ongoing costs should I budget per year for a Romanian SRL?

A dormant Romanian SRL typically runs EUR 1,500–3,500 per year — covering registered office, the local accountant or tax adviser for nil filings, beneficial-owner-register maintenance, and any ONRC fees. An actively trading SRL budgets EUR 4,000–12,000 per year for full bookkeeping, periodic VAT/sales-tax filings, payroll, annual financial statements, and 16% / 1% micro (≤€100k) corporate tax compliance. Your consultant gives an exact cost band based on your projected transaction volume and complexity before you commit.

Does Romania have a public beneficial-ownership register?

Yes — like every modern jurisdiction, Romania maintains a beneficial-ownership register that records every natural person controlling more than 25% of shares, voting rights, or profit distribution rights of a Romanian SRL. Filings are made at the same time as ONRC registration; updates are required when ownership changes. We handle the filing and ongoing maintenance as part of standard service so the register record remains accurate and penalty-free.