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When you need a Romanian company that can sign a contract this week, a ready-made shelf company, a “firmă prefabricată” or pre-registered societate cu răspundere limitată (SRL), is the fastest legal route into the EU’s seventh-largest country by population. ShelfCompanies24 maintains a live inventory of clean, never-traded Romanian SRL entities registered with the Oficiul Național al Registrului Comerțului (ONRC), with paid-up capital social, active CUI (tax registration code) and a clean ANAF (tax authority) record. Most transfers complete in 3 to 7 working days.
Romania combines a 16% headline CIT with the highly attractive microîntreprindere (micro-enterprise) regime: just 1% revenue tax for SRLs with annual revenue up to €100,000 (threshold reduced from €250,000 effective 1 January 2026). For SME shelf-company buyers planning small to mid-scale operations, this is one of the most competitive tax positions in the EU.
One agreed scope of work: the SRL itself, the ONRC filing, the ANAF registration and the UBO register.
Firmă prefabricată + virtual office + Romanian banking + contabil autorizat bundled.
Most transfers completed within 3 to 5 working days. Romanian-speaking case manager.
Sign at any Romanian consulate, via eIDAS qualified electronic signature, or delegate to our Bucharest avocat via procură.
We draft the contract de cesiune părți sociale, file the ONRC amendment and update the UBO register.
A Romanian shelf companyfirmă prefabricată or SRL gata făcută, is a pre-registered, never-traded SRL formed by a professional service provider purely for transfer. From incorporation to sale, the company has:
| Feature | SRL (societate cu răspundere limitată) | SA (societate pe acțiuni) |
|---|---|---|
| Minimum capital social | RON 1 (since 2020, symbolic) | RON 90,000 |
| Members (asociați / acționari) | 1 to 50 | 2+ acționari |
| Governance | Administrator + adunarea generală | Consiliu de administrație + consiliu de supraveghere |
| Best fit | ~98% of shelf-company buyers, SMEs, holdings, trade | Listed groups, regulated finance |
SRLs with annual revenue up to €100,000 (threshold from 2026) and at least one full-time employee can opt into the micro-enterprise regime: 1% tax on gross revenue instead of standard 16% CIT. For a typical small-business shelf-company buyer this is one of the lowest effective tax rates in the EU.
A new Romanian SRL takes 2 to 4 weeks for full ONRC registration; a firmă prefabricată is already on the register and can invoice the day the share-transfer is filed.
Romania has been an EU member since 2007. Your SRL has full single-market access, EU VAT-EU registration through VIES, and recognition by EU institutions. Romania expects to join the Eurozone within the next decade.
Counter-parties run register checks at onrc.ro. An SRL with a Registrul Comerțului entry dated months in the past reads as more substantial than a fresh formation.
Every Romanian ready-made SRL carries an active CUI (the company tax code), often a CIF (VAT number) and the original capital-social account ready to convert to operations.
BCR (Erste), BRD (SocGen), Banca Transilvania, Raiffeisen Romania, ING Romania and CEC Bank all apply faster KYC to SRLs with established ONRC history than to brand-new formations.
Buying a ready made company in Romania is a share purchase, not an incorporation, so the sequence is short. You pick an SRL from the live inventory, clear KYC, sign a contract de cesiune părți sociale with notarised or avocat-certified signatures, appoint your own administrator, and amend the denumire, sediu social and obiect de activitate in the same act. We file the package electronically with the ONRC, notify ANAF of the change and update the registrul beneficiarilor reali. The whole transfer completes in 3 to 7 working days. The eight steps below are what that looks like in practice.
No residency or nationality requirement applies to either the associates or the administrators of a Romanian SRL. Law 31/1990 draws no distinction between Romanian and foreign nationals, and a company can be founded and managed entirely from abroad. Non-resident associates and administrators do need a Romanian tax identification number, and must supply the specimen signature and clean criminal record declarations that the trade register asks of everyone.
We send our live inventory: SRL entities of various ages registered in Bucharest (most), Cluj-Napoca, Timișoara, Iași or other regional cities.
Apostilled passport copies, proof of address, business-purpose note. Romanian AML rules under Legea nr. 129/2019.
Romanian law requires that the cesiune părți sociale agreement be drafted in writing with notarised or attorney-certified signatures. We draft the bilingual Romanian-English deed. Foreign buyers can sign at any Romanian consulate, via eIDAS qualified electronic signature, or delegate to our Bucharest avocat via procură autentică.
The outgoing administrator is dismissed and your new administrator appointed by member resolution (hotărâre adunare generală).
Name (denumire), registered office (sediu social), business purpose (obiect de activitate with CAEN codes, Romania’s NACE classification) are amended in the same act.
The avocat or our authorised representative files the amendment package electronically with the ONRC via the portal.onrc.ro. Processing time: typically 3 to 5 working days.
Beneficial owners holding > 25% must be filed in the central UBO register at ONRC within 15 days of registration. Penalties up to RON 10,000.
The ANAF is notified of the change of asociat and administrator; existing CUI remains valid.
Registration and VAT registration are two different things in Romania. Every SRL on the register has a CUI from the moment it is incorporated, but the CIF, the VAT code, is issued separately by ANAF and is compulsory only above RON 300,000 of turnover, voluntary below it. Some entities in our Romanian stock already carry a CIF and a VAT-EU listing in VIES, which is what a buyer usually means by a ready made company with a VAT number; where an entity does not, we apply for the registration as part of the transfer and tell you before you choose which company to take. Ask for the current stock position, because it changes as entities are sold, and tell us whether you need intra-Community supplies from day one.
| Tax | Rate | Notes |
|---|---|---|
| Standard CIT | 16% | Default rate for Romanian SRL and SA |
| Microîntreprindere, micro-tax | 1% on gross revenue | Available to SRLs with revenue ≤ €100,000 (from 2026) AND ≥ 1 full-time employee. The 3% micro-tax bracket was abolished from 2026. |
| VAT (TVA) | 19% standard, 9% / 5% reduced | Mandatory above RON 300,000; voluntary below |
| Withholding tax on dividends | 10% (residents); 5% / 8% under most treaties | 0% under EU Parent-Subsidiary Directive |
Firmă prefabricată (“prefabricated company”) or SRL gata făcută. Both refer to a pre-registered, never-traded SRL held in reserve.
3 to 7 working days, measured from KYC sign-off to the completed ONRC amendment. The share-transfer agreement and the new administrator’s appointment are signed first, the package is filed electronically at portal.onrc.ro, and the register works through it in 3 to 5 working days. You can sign contracts in the company name from the day the transfer is filed.
Taking over a firmă prefabricată. The SRL already exists on the ONRC register with paid-up capital social, an active CUI and a clean ANAF record, so there is no incorporation to wait for, only a share transfer to file. That completes in 3 to 7 working days, against 2 to 4 weeks for a new SRL, and the entity is ready for the bank introduction and the microîntreprindere election immediately.
Sign at a Romanian consulate, under an eIDAS qualified electronic signature, or by giving our Bucharest avocat a procură autentică. Your passport copy and proof of address are certified and apostilled at home and sworn-translated in Bucharest. Everything else, the ONRC filing, the ANAF notification and the UBO update, is electronic and handled here. Most of our Romanian buyers never set foot in the country, before or after the transfer.
Sometimes, and it is worth asking before you choose the entity. Every SRL on the register has a CUI from incorporation, but the CIF, the VAT code, is a separate ANAF registration that is compulsory only above RON 300,000 of turnover. Part of our Romanian stock already carries a CIF and a VAT-EU listing in VIES; where an entity does not, we apply for it as part of the transfer. Tell us at the outset if you need to make intra-Community supplies from day one.
RON 1 (one Romanian leu) since 2020, symbolic. Banks and counter-parties expect higher in practice; our standard ready-made SRL comes with RON 200 to 1,000 of paid-in capital social.
Eligibility from 1 January 2026: annual gross revenue up to €100,000 (down from €250,000), at least one full-time employee on payroll, and the SRL must not derive more than 20% of revenue from consultancy services. The micro-tax is 1% of gross revenue (the 3% bracket has been abolished). Switching back to standard 16% CIT is permitted at year-end.
No. Sign at any Romanian consulate, via eIDAS qualified electronic signature, or delegate to our Bucharest avocat via procură autentică.
Yes, every SRL has its original capital-social account with the bank that received the deposit (BCR, BRD, Banca Transilvania or similar). We then introduce additional banking partners based on your sector.
If qualifying for microîntreprindere: 1% revenue tax (with employee). Otherwise: 16% CIT. VAT 19% standard. Dividend withholding 10% domestic, 0% to EU corporate parents.
Want today’s Romanian ready-made inventory? Contact our Romanian desk, we reply with available SRL entities, ages and prices.
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 are weighing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Romania specifically: 16% standard; the microenterprise regime is a single 1% rate on revenue up to €100,000 from 1 January 2026, down from a €250,000 ceiling, and the 3% band was abolished. EU member, no Eurozone.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Romania:
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 as standard for both shelf-company purchase and new formation. Further changes are handled as a separate instruction.
Yes. A Romania tax resident SRL benefits from the EU Parent-Subsidiary Directive and the Interest and Royalties Directive, and from Romania’s bilateral network of about ninety comprehensive double taxation conventions, unusually wide across central Asia, the Middle East and Africa. As ever, the rate depends on the counterparty country, on beneficial ownership of the income and on the principal purpose test that the Multilateral Instrument wrote into most of these treaties.
Search the ONRC register by denumire or by CUI and order a certificat constatator, the full extract. It shows the incorporation date, the sediu social, the administrator, the asociați, the capital social, the CAEN codes and every filing made, so a buyer can confirm for themselves that an entity has never traded. We send a fresh certificat constatator with the transfer papers, and the incorporation date on it is the real one, because the register date cannot be altered.
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 set out a defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
No, and you should not engage anyone who claims otherwise. The Oficiul Național al Registrului Comerțului (ONRC) records the actual incorporation date, which is publicly searchable and immutable. The shelf SRLs we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Romanian shelf SRL purchase covers the following deliverables under one service:
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 service globally for Romanian corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so the agreed scope of work does not drift.