Last reviewed April 2026 by Anna Modlinska, Company Formation Specialist

Company Formation in Romania — Register an SRL, SA or Branch

ShelfCompanies24 has been forming Romanian companies for international founders since 1995. Our Bucharest team handles every step of company formation in Romania on a single fixed-price contract — from picking the right legal form through ONRC registration, ANAF tax registration, UBO filing and your first Romanian bank account. Most clients are trading inside 2–4 weeks, or in 3–7 working days if they choose a ready-made firmă prefabricată.

One-figure cost

Single payment covers act constitutiv, ONRC filing, UBO register, virtual sediu and our service fee.

One-stop-shop

Company + sediu + banking + contabil autorizat under one roof.

Speed & service

Standard ONRC filing 3–5 working days. Romanian-speaking case manager.

Fully remote

eIDAS-qualified e-signature, Romanian consulate, or delegate to our Bucharest avocat via procură autentică.

Burden is ours

We draft the act constitutiv, file ONRC, register CIF / TVA, file UBO at registrul beneficiarilor reali.

Which Romanian Company Type Should You Register?

SRL — Societate cu Răspundere Limitată (the Romanian “Ltd”)

The SRL is the workhorse of Romanian commerce, covering more than 95% of new corporate registrations. Governed by Law No. 31/1990 (the Romanian Companies Act).

  • Capital social: minimum RON 1 (one leu) since 2020. Higher amounts (RON 200–1,000+) are typical for commercial credibility.
  • Asociați (members): 1–50, any nationality, any country of residence.
  • Administrator: at least one. No Romanian residency requirement.

SA — Societate pe Acțiuni (joint-stock company)

Required for listed entities, regulated sectors (banking, insurance), large capital projects.

  • Capital social: minimum RON 90,000 (≈ €18,000).
  • Acționari (shareholders): minimum 2.
  • Governance: dualistic (consiliu de administrație + consiliu de supraveghere) or monistic.

Other forms

  • SCSsocietate în comandită simplă (limited partnership)
  • SCAsocietate în comandită pe acțiuni (limited partnership with shares)
  • SNCsocietate în nume colectiv (general partnership)
  • Sucursală — branch of a foreign company
  • SRL-D — micro-enterprise SRL for entrepreneurs (specific eligibility)
Form Min. capital Formation time Best for
SRL RON 1 (RON 200+ recommended) 2–4 weeks Default — SMEs, holdings
SA RON 90,000 4–8 weeks Listed groups, regulated
Sucursală Parent-dependent 4–6 weeks Multinational presence
Firmă prefabricată RON 200+ (paid) 3–7 days Need immediate trading

Step-by-Step Romanian Company Formation Process

1. Strategy call and entity choice

Confirm legal form, asociați structure, business purpose with appropriate cod CAEN, sediu social location, banking preferences. We map CAEN codes to your intended activities.

2. Drafting the act constitutiv

The founding document is drafted by our Romanian avocat, bilingual Romanian-English. Provisions on share transfers, pre-emption, exit, deadlock.

3. Authorised signatures

Founders sign with notarised or avocat-certified signatures. Foreign founders can sign at any Romanian consulate, via eIDAS qualified electronic signature, or delegate to our Bucharest avocat via procură autentică.

4. Sediu social proof

Document evidencing the company’s registered office (lease, ownership, virtual office contract). The sediu must be in Romania; we provide first-year virtual sediu in Bucharest.

5. Capital social deposit

Although minimum is RON 1, our standard formations deposit RON 200–1,000+ for commercial credibility. Bank issues a chitanță capital social.

6. ONRC application

Files submitted electronically via portal.onrc.ro or in person at the regional ONRC office. ONRC issues:

  • CUI — Cod Unic de Înregistrare (the company’s tax/registry code)
  • Certificat de înregistrare — registration certificate
  • Certificat constatator — full ONRC extract

Statutory processing time: 3 working days for electronic filings, often delivered in 1–2 days. Court fees: RON 130–200.

7. ANAF tax registration

The CUI doubles as the tax identification number. Within 30 days of ONRC entry we file with ANAF for:

  • VAT registration (cod TVA) — mandatory above RON 300,000 turnover, voluntary below
  • VAT-EU (VIES) — for intra-Community trade
  • Microîntreprindere election if eligible (revenue ≤ €100k + employee + non-consultancy)
  • Income-source-specific tax registrations

8. UBO register filing

Beneficial owners filed in registrul beneficiarilor reali at ONRC within 15 days. Penalties up to RON 10,000.

9. Bank account and operational readiness

Convert capital-social account to operating account. Romanian banks: BCR (Erste), BRD (Société Générale), Banca Transilvania, Raiffeisen Romania, ING Romania, CEC Bank, Alpha Bank, Garanti BBVA.

Typical Timeline for Company Formation in Romania

Scenario Typical duration
SRL via electronic ONRC filing 2–3 weeks
SRL via paper filing 3–5 weeks
SA (joint-stock) 4–8 weeks
Sucursală of foreign company 4–6 weeks
Firmă prefabricată — transfer rather than formation 3–7 working days

Romanian Corporate Tax Environment (2026)

  • 16% CIT standard rate.
  • 1% microîntreprindere regime — for SRLs with revenue ≤ €100,000 (threshold from 2026, down from €250,000), at least one employee, non-consultancy primary activity. The 3% bracket was abolished from 2026.
  • 19% / 9% / 5% VAT — standard / reduced (food, books, accommodation, medicines).
  • 0% withholding on dividends to EU corporate parents under Parent-Subsidiary Directive; 10% domestic.
  • 5% reduced VAT on residential housing for first-time buyers.
  • R&D super-deduction — 50% additional deduction for qualifying R&D expenses.
  • IT employee personal-income-tax exemption for software developers (specific eligibility).
  • Special construction tax 1% on certain construction-related companies (from 2024).

Frequently Asked Questions about Romanian Company Formation

How long does company formation in Romania really take?

SRL via electronic ONRC filing: 2–3 weeks total. ONRC’s statutory decision time is 3 working days, but pre-filing document preparation, sediu lease and post-registration tax setup add 1–2 weeks. A firmă prefabricată transfer completes in 3–7 working days.

What is the minimum capital social for a Romanian SRL?

RON 1 (one Romanian leu) — symbolic minimum since 2020. In practice we recommend RON 200–1,000 of paid-in capital social for commercial credibility.

What is the microîntreprindere regime and should I use it?

The microîntreprindere regime taxes SRLs with annual revenue ≤ €100,000 at 1% of gross revenue instead of 16% CIT. Eligibility requires at least one full-time employee on payroll and that the SRL not derive more than 20% of revenue from consultancy services. The regime is highly attractive for SMEs with low to moderate margins; switch to standard 16% CIT once you exceed the threshold or want to draw heavy management compensation.

Do I need to be a Romanian or EU resident?

No. Neither asociați nor administrator need Romanian or EU residency. Romanian banks may apply enhanced KYC to non-EU UBOs but this is bank policy, not legal requirement.

What are CAEN codes and why do they matter?

CAEN (Clasificarea Activităților din Economia Națională) codes are Romania’s NACE-aligned activity classification. Every SRL must declare a primary CAEN and may declare multiple secondary codes. Wrong CAEN can trigger sectoral licensing requirements (banking, insurance, healthcare, alcohol). We map the correct CAEN codes during onboarding.

How much corporate tax will my Romanian SRL pay?

Microîntreprindere: 1% on gross revenue (with employee). Standard: 16% on profit. VAT 19% standard. Dividend withholding 10% domestic, 0% to EU corporate parents.

Can I run my Romanian company entirely from abroad?

Yes. Romanian tax law follows the place-of-effective-management test, so substance considerations matter. Most foreign clients run their SRL with a Bucharest virtual sediu and occasional administrator visits.

What comes after ONRC entry?

ANAF tax registration (CIF/TVA), microîntreprindere election if eligible, UBO filing, bank-account activation, contabil autorizat engagement. Most clients are fully operational within 3 weeks of ONRC entry.

Ready to register your Romanian company? Contact our Romanian desk for a fixed-price proposal covering act constitutiv, ONRC, ANAF and banking.

Related Services in Romania

Why Choose Romania Over Comparable Jurisdictions

Romania is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Romania for your SRL specifically? Micro-company 1% on revenue up to €100k is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.

  • 2026 corporate tax rate: 16% / 1% micro (≤€100k).
  • Formation timeline: 5 days for new incorporation, 48 hours for shelf-SRL transfer.
  • Capital efficiency: ShelfCompanies24 starting fees from EUR 1,500 (formation) and EUR 2,800 (shelf) — well-priced against the equivalent service from Romanian accountants and lawyers approached directly, who typically operate hourly billing without all-in fixed-fee scoping.
  • Banking access: our consultants pre-position your SRL with banks that accept the structure for your operating profile, rather than letting your application sit cold in an onboarding queue for 8-16 weeks.
  • EU passport: goods and services trade VAT-free across all 27 EU member states once SRL is registered for EU VAT.

Substance, Pillar Two, and 2026 Regulatory Realities

Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:

  • OECD Pillar Two — global minimum effective tax rate of 15% on multinational groups with consolidated revenues above EUR 750 million. Where applicable, Romania (like every modern jurisdiction) operates a Qualified Domestic Minimum Top-up Tax (QDMTT) so any top-up tax accrues locally rather than to a foreign parent jurisdiction. Smaller groups and standalone companies are out of scope of Pillar Two and continue under the regular Romania tax regime.
  • Beneficial-owner transparency — the Oficiul Național al Registrului Comerțului (ONRC) and Romania’s beneficial-owner register cooperate to maintain a current record of every natural person controlling more than 25% of shares, voting rights, or profit distribution rights of any Romanian corporate entity. We file the initial registration alongside incorporation and maintain it as part of the ongoing service.
  • Substance expectations — passive holding companies face a reduced substance test; active income-generating activities face the full test (adequate staff, premises, and management presence in Romania commensurate with the activity carried on). Your consultant maps your activity profile to the substance level needed before incorporation.

For Romania specifically: 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.

Common Pitfalls When Forming a Romanian Company

Issues we routinely see when prospects come to us after attempting the process directly with local providers in Romania:

  • Underestimating documentation — incomplete KYC packs, missing apostille on cross-border documents, or notarisation defects routinely add 2-4 weeks to a 5 days target. Our pre-flight document checklist eliminates this in advance.
  • Picking the wrong legal form — choosing the SRL when an alternative Romanian structure would have been better for the activity profile, or vice versa. Reorganisation later is expensive.
  • Bank onboarding mismatch — applying to a bank whose product profile doesn’t match your transaction volume, currency mix, or industry. Re-applying after rejection signals risk to the next bank.
  • Gaps in post-incorporation registrations — VAT/sales-tax thresholds, beneficial-owner deadlines, and sector-specific licences each have their own filing windows that the basic incorporation pack doesn’t cover.

Additional Questions about Romania Formation

Can I change the registered name of a Romanian SRL after acquisition or formation?

Yes. A name change is filed with the ONRC via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.

Will my Romanian SRL have access to EU/EEA double-tax treaties?

Yes. As a Romania-tax-resident SRL, your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Romania’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.

How does ShelfCompanies24 protect client confidentiality?

Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.

What happens if Romania changes its corporate-tax regime materially?

Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Romania or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.

What is the difference between forming a SRL versus a branch of a foreign company in Romania?

A SRL is a separate legal entity Romanian-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent — the foreign parent is the legal entity, the Romania branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick a SRL for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.

Service Scope — What ShelfCompanies24 Delivers

Engaging us for your Romanian new SRL formation covers the following deliverables under one fixed-fee proposal:

  • Initial scoping call — free, 30-45 minutes, with a Romanian-experienced consultant who maps your business model to the right structure.
  • KYC pack preparation — checklist, sample templates, and review of your draft documents before submission.
  • SRL drafting — memorandum and articles of association, directors’ resolutions, share-capital subscription, registered-office agreement.
  • ONRC filing — electronic submission, fee payment, and clearance of any registry queries.
  • Tax registration — corporate tax identification, VAT/sales-tax registration where applicable.
  • Beneficial-owner register filing — initial filing plus ongoing maintenance during the first 12 months.
  • Bank account introduction — pre-screened bank match, supporting documentation pack, and follow-up with the relationship manager.
  • Apostille and courier — for cross-border documents requiring legalisation.
  • Digital handover pack — certificates, registers, share certificates, banking credentials, and a 12-month compliance calendar.

The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Romanian corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.

Sectors and Specialties Where Romania Excels

Different jurisdictions are stronger for different commercial activities. Romania consistently performs well for international operators in:

  • IT and software (Bucharest, Cluj clusters)
  • BPO/SSC
  • Agriculture and food processing
  • Automotive supply

None of these are exclusive — a Romanian SRL can engage in any lawful commercial activity — but choosing a jurisdiction where the activity has a deep operating ecosystem (talent pool, regulatory familiarity, banking and supplier networks) materially shortens the time from incorporation to first revenue. Tell us your activity profile and we will confirm whether Romania is the right fit before we begin.

Treaty Network and Cross-Border Patterns

A Romanian SRL sits within the EU treaty framework — automatic access to the EU Parent-Subsidiary Directive (zero withholding on intra-EU dividends meeting the holding test), the Interest and Royalties Directive, and Romania’s bilateral double-tax treaties with non-EU partners. The treaty network is shaped by the OECD Multilateral Instrument since 2017, which embedded a Principal Purpose Test (PPT) into existing treaties to deny benefits where a structure was set up primarily for tax advantage rather than genuine commercial purpose.

Common Romanian SRL patterns we see: EU-wide trading hub with VAT one-stop-shop, IP holding with treaty-protected royalty flows, regional headquarters serving CEE/Western EU subsidiaries, and licensing-and-distribution structures using EU passport rights. Each pattern has its own substance and transfer-pricing implications which your consultant will map before structuring.

Romania in 2026: Legal and Regulatory Context

The 2026 corporate-law and tax landscape in Romania: 16% / 1% micro (≤€100k) headline corporate tax. 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.

Beyond the headline number, three regulatory currents shape every Romanian structuring decision in 2026: OECD Pillar Two and the local Qualified Domestic Minimum Top-up Tax (QDMTT) for groups above EUR 750M consolidated revenue; the EU’s progressive AML/CTF tightening (AMLD6 and AMLR transitioning into the Anti-Money-Laundering Authority’s direct supervision); and the ONRC’s ongoing migration toward digital-only filing and real-time beneficial-owner reconciliation. Smaller entities below the Pillar Two threshold continue under the regular Romanian tax regime, but reporting obligations to the ONRC apply to every entity regardless of size.

We track these regulatory currents continuously and flag anything material to active clients within working days of the change being announced. You do not need to monitor Romania regulatory news yourself — that is part of what we provide for the annual retainer.

More Questions about Romania Companies

What annual filing deadlines apply to a Romanian SRL, and what happens if I miss one?

Three deadline buckets: ONRC confirmation/return (typically annual, on the company’s accounting reference date), corporate tax return (filed via the Romania tax authority following the financial year-end, usually 6-12 months after period close), and VAT/sales-tax returns (monthly or quarterly cadence depending on turnover, where applicable). Beneficial-owner-register updates are event-triggered (filing required when ownership changes) rather than calendar-based.

Penalty consequences vary by jurisdiction but typically follow a pattern: small late-filing fee for short delays, larger automatic penalty for sustained non-filing, and ultimately strike-off from the ONRC for prolonged non-compliance. Strike-off voids the company and may require court application to restore. Our retainer service handles the full filing calendar so this never happens to a client on our books.

How do dividends from a Romanian SRL flow to a foreign parent or shareholder?

Three layers determine the after-tax dividend: Romania corporate tax already paid at the SRL level on profits (16% / 1% micro (≤€100k)); Romania withholding tax on outbound dividends, which is the variable that depends on where the recipient sits — zero under the EU Parent-Subsidiary Directive for qualifying EU/EEA corporate holders meeting the minimum holding test, reduced rates under bilateral treaties for non-EU recipients, default Romanian statutory rate where no treaty applies; and recipient-country tax on the dividend in the parent’s hands (often subject to participation exemption at the recipient level). Your consultant maps this end-to-end in the initial scoping so the after-tax economics are clear before incorporation.

We accept cryptocurrency payments Get details →