opening a company

Open a Company in Romania with Accounting from Day One

Your Romanian SRL filed at ONRC from abroad by power of attorney or e-signature; books, VAT and first filings from day one, explained in English.

  • Minimum capital 500 lei (Law 239/2025)
  • ONRC filing within 15 days of signing
  • Sign from abroad: QES or power of attorney
  • Books kept by CECCAR-registered accountants
The Kretzulescu Palace in central Bucharest

The file is built before signing, so the 15-day term is spent filing.

Company set-up by the accountants who will keep your books

We prepare and file the formation of a Romanian company for founders abroad and keep the books from the day it is registered. Our CECCAR-registered accountants assist with the formation (art. 6(g) OG 65/1994) and file at ONRC, the trade register, as your attorney (art. 36(1) Law 31/1990). The company then runs on a monthly accounting subscription in Romania.

The service is for a natural person or a foreign company that wants a Romanian SRL, subsidiary or branch without moving to Romania. The SRL in law: the SRL guide; the wider market: the doing business guide. Bespoke legal drafting goes to a partner lawyer.

What's included

Eight pieces of work, from the first call to the first invoice.

Scoping before anything is signed

One member or several, at most 50 (art. 12 Law 31/1990), or a subsidiary or branch for a corporate founder; then activity, capital, administrators, VAT and the micro plan.

Name check and reservation

On ONRC's online portal, in your name, with alternatives ready: a new name must differ from existing ones, and words such as 'notar' or 'avocat' are barred.

The constitutive act

The standard act constitutiv with the content art. 7 Law 31/1990 requires, signed by all founders. No notary unless real estate is contributed; a partner lawyer drafts bespoke clauses.

The complete file

Application, act, proof of the registered office, the operating-conditions and beneficial-owner declarations, the administrator's acceptance, and NIF (tax identification number) requests for non-residents.

Filing and follow-up at ONRC

Under your power of attorney, electronically where the file allows, within 15 days of signing, followed to the registrar's decision and any request to complete the file.

Your registration certificate and numbers

The J number, the CUI (the company's tax code) and the EUID, checked and handed over with what every invoice and letter must show (art. 74 Law 31/1990).

The first 90 days

SPV access, the payment-account deadline, capital paid in, the micro-regime hire, running payroll on REGES-Online from the first employee, and e-Factura from the first invoice.

Accounting from the registration date

The first financial year starts on formation (art. 27(4) Law 82/1991). Then our bookkeeping service, payroll and returns, with representation before ANAF inside that contract only.

Who it is for

Four situations we set companies up for.

Founders who live abroad

Natural and legal persons may found a company (art. 1(1) Law 31/1990), and its founder rules set no residence condition. The company grants no residence; see tax residence under the Romanian nomad visa.

Foreign companies opening a subsidiary or branch

A subsidiary SRL has legal personality; a branch has none and registers before it trades (art. 43(1), 44 Law 31/1990). The parent's register extract goes legalised (apostille where the issuing state is party to the Hague Convention) and translated.

Founders planning the 1% micro regime

In 2026, 1% of revenue up to EUR 100,000, with an employee or a mandate contract within 90 days of registration (art. 48(3) Fiscal Code). The rules: the Romanian micro-enterprise regime.

Companies that need VAT from day one

A code requested in the ONRC filing is valid from registration (art. 316(1^1)(a) Fiscal Code); ANAF's risk analysis follows: when a Romanian company must register for VAT and how long ANAF takes.

How opening a company in Romania works

Who does each step, and the term the law gives it. Where no text sets a term, the step says so; we promise no registration date.

law a term set by law or an official rule

  1. 1

    Scope

    You and our accountant

  2. 2

    Name check and reservation

    Our accountant

  3. 3

    Constitutive act signed

    Founders; a partner lawyer for bespoke clauses

    • law the 15-day filing term starts at signature
  4. 4

    Signing from abroad

    You, a notary, a translator

    • law power of attorney or QES
    • law apostille where required, legalised translation, art. 76 Law 265/2022
  5. 5

    Filing at ONRC

    Our accountant

    • law within 15 days of signing, art. 36(1) Law 31/1990
  6. 6

    Registrar's check and decision

    ONRC

    • law one working day on a complete file
    • law cure: 15 calendar days at most (2022 text)
  7. 7

    Entry, numbers and publicity

    ONRC

    • law entry no later than 24 hours after the decision
    • law J number, CUI and EUID on the certificate
    • law publicity within 3 working days
  8. 8

    Day one in the books

    Our CECCAR-registered accountants

    • law first financial year starts on formation, art. 27(4) Law 82/1991
Every term shown is the statute's; none is a date we promise.
An open notebook and a laptop on a table by a brick wall
A qualified e-signature or a notarised power of attorney carries the filing from abroad.
  1. Scope

    You and our CECCAR-registered accountant fix the form, main activity, capital, administrators, seat, VAT choice and micro plan, and check whether the activity needs an authorisation before trading. No official time applies.

  2. Name check and reservation

    Our accountant checks and reserves the name on ONRC's portal in your name, with alternatives ready and no barred word. No official time is published for this step.

  3. Sign the constitutive act

    All founders sign the standard act by hand or with a QES (qualified electronic signature); the administrator accepts the appointment expressly. A partner lawyer drafts any bespoke clause. The 15-day filing term starts at signature.

  4. Signing from abroad

    Without a QES, a founder signs a notarised special or general power of attorney, or mandates a lawyer. Foreign official documents need an apostille where required and a legalised Romanian translation (art. 76 Law 265/2022).

  5. File at ONRC

    Our accountant files within 15 days of signing, electronically where possible, with the seat proof, both declarations, the VAT request if wanted and NIF requests for non-resident founders and administrators.

  6. Registrar's check and decision

    Under the 2022 text, the registrar decides a complete file within one working day (art. 105(1) Law 265/2022); an incomplete one gets 15 calendar days at most. The Government recorded ONRC backlogs in 2024.

  7. Entry, numbers and publicity

    Entry follows no later than 24 hours after the decision and gives legal personality. The certificate shows the J number of a Romanian company, the CUI and the EUID; publicity follows within 3 working days. The register data are free to the public; see how to check a Romanian company before you deal with it.

  8. Day one in the books

    Our accountant enrols the company in SPV, ANAF's online account, and acts as its împuternicit (attorney) inside the accounting contract. The administrator stays responsible for the accounts (art. 10(1) Law 82/1991).

Ready to scope your Romanian SRL?

Send the founders, main activity, capital and seat. The 15-day filing term starts when the act is signed, so scoping comes first.

Request a formation plan · or Start onboarding

What you will provide

Your side of the file; the registered office (sediu social) is yours, we supply no address.

  • A passport for each founder and administrator; for non-residents, the data for the NIF request
  • For a corporate founder: its register extract, legalised (apostille where the issuing state is party to the Hague Convention) and translated, and the parent's decision
  • A QES for each signatory, a notarised power of attorney, or a lawyer's mandate
  • Three candidate company names, none with a barred word
  • The main and secondary activities, and the regulator's route where one applies
  • The capital, at least 500 lei, and each member's share
  • The administrators, their express acceptance, and confirmation that no one is barred by law
  • A seat document granting use for a term; a flat needs a no-activity declaration
  • The beneficial-owner data
  • The VAT decision and the micro plan: an employee or mandate contract within 90 days
  • The bank's own document list for the payment account
  • The signed accounting contract with our CECCAR-registered firm

Romanian requirements in 2026: capital, state charges and first deadlines

Capital is the company's own money, not a fee; each state charge carries its source and year.

Capital and what the state charges

Sources: Law 239/2025, ANAF table, Law 265/2022 as promulgated and the Monitorul Oficial tariffs for 2026.
ItemAmount or statusSource and year
Share capital of a newly formed SRLat least 500 lei; the money stays with the companyart. VI(2) Law 239/2025, in force 18 December 2025
Share capital once net turnover exceeds 400,000 leiat least 5,000 leiart. VI(1) Law 239/2025
ONRC registration feeno 2026 fee found in the statute texts; the 2022 text charged none for registrationart. 44 Law 265/2022, 2022 text
ONRC assistance: guidance, typing the application, standard declarationsfree of chargeart. 26(4) Law 265/2022, 2022 text
Name check and reservationno state fee foundart. 50 Law 265/2022, 2022 text
Monitorul Oficial Part IV, acts under the Company Law152 lei per manuscript page, VAT included; the law names no Part for the registration extractDecision 1/2026; art. 16 Law 265/2022
Electronic Trade Register Bulletinno state fee foundart. 15 Law 265/2022, 2022 text
CUI, NIF and the VAT codeno state fee foundart. 126 Law 265/2022; art. 83 Fiscal Procedure Code; art. 316 Fiscal Code
SPV, ANAF's online accountfreeANAF SPV page
Notary, apostille, legalised translation, QESthird-party charges, not state feesart. 76, 79 Law 265/2022

CECCAR reports an ONRC notice that ONRC's cash desks close from 15 October 2026; how ONRC charges are paid after that date is not yet confirmed by ONRC.

Deadlines from signature to the first statements

Sources: Law 31/1990, Law 129/2019, Law 239/2025, the Fiscal Code and ANAF's note on OUG 89/2025.
ObligationDeadlineFrom whenArticle or act
Filing for registrationwithin 15 dayssignature of the constitutive actart. 36(1) Law 31/1990
Beneficial-owner declarationwith the application; a change within 15 daysincorporation, then each changeart. 56(1), (3) Law 129/2019
Capital paid in30% within 3 months; the cash balance within 12 monthsregistrationart. 9^1(2) Law 31/1990, January 2024 text
Payment account in Romaniawithin 60 working days; fine 3,000 to 10,000 leiformation; the duty applies from 1 January 2026art. 1(12), 12(4) Law 70/2015, via Law 239/2025
Micro-regime employee or mandate contractwithin 90 daysregistrationart. 48(3), 51(4)(b) Fiscal Code
REGES-Online registrationthe day before work starts, at the latesteach hireInspecția Muncii, REGES-Online
RO e-Factura upload5 working dayseach invoice date, from 1 January 2026OUG 120/2021 as amended by OUG 89/2025
Payroll return, form 112the 25th of the following montheach month with payart. 147(1) Fiscal Code
Micro-enterprise taxthe 25th of the month after the quartereach quarterart. 56(1) Fiscal Code
Annual financial statements31 May of the following yeareach financial yearOMF 2.036/2025

The bank opens the account and may refuse only on money-laundering or sanctions grounds; support with a business bank account in Romania is separate.

law a term set by laweach time recurs with every event

from the signature of the act

  1. 1

    Filing for registration

    within 15 days of signing

    • law art. 36(1) Law 31/1990
  2. 2

    Registration

    the decision and entry at ONRC

  3. 3

    30% of the capital paid

    within 3 months of registration

    • law art. 9^1(2) Law 31/1990
  4. 4

    Payment account in Romania

    within 60 working days of formation

    • law art. 1(12) Law 70/2015, from 1 January 2026
  1. 5

    Micro employee or mandate contract

    within 90 days of registration

    • law art. 48(3) Fiscal Code
  2. 6

    Cash balance of the capital

    within 12 months of registration

    • law art. 9^1(2) Law 31/1990
  3. 7

    Annual financial statements

    31 May of the following year

    • law OMF 2.036/2025

along the line, each time

  • each time beneficial-owner change within 15 days, art. 56(3) Law 129/2019
  • each time REGES-Online the day before work starts, at the latest
  • each time RO e-Factura within 5 working days of each invoice, OUG 89/2025
The calendar starts at signature, not at the first sale.

A company that files nothing for a calendar half-year, or files its statements more than 5 months late, becomes fiscally inactive (art. 92 Fiscal Procedure Code). If it will not trade at first: dormant company accounting for an SRL in Romania.

Problems we solve

What founders bring to us, and how each is handled. The decisions stay with ONRC, ANAF and the bank.

A registration date someone promised

The registrar has one working day for a complete file and 15 calendar days at most for a cure (2022 text). Refused names, mismatched spellings and unapostilled documents stop the clock; we promise no date.

A capital figure that is out of date

Before Law 239/2025 the Company Law set no minimum SRL capital, which is why 1 leu still circulates. A new SRL needs 500 lei since 18 December 2025, and 5,000 lei once net turnover passes 400,000 lei (art. VI Law 239/2025).

A trip to Romania you do not need

A QES or a notarised power of attorney carries the filing, and physical presence is not required where a notary or lawyer prepared the file (art. 105 Law 265/2022, 2022 text).

A VAT code questioned for a foreign administrator

The code requested in the ONRC filing is valid from registration. In ANAF's risk analysis, a non-resident foreign administrator with capital under 45,000 lei is one criterion; a CECCAR accounting contract is another. ANAF decides.

A company registered and then left silent

No filing for a calendar half-year makes the company fiscally inactive; it then loses its deductions and is dissolved if not reactivated within a year. Our filing calendar starts on the registration date.

Signing from abroad?

Tell us at the first contact whether each founder signs with a QES or a notarised power of attorney.

Why work with us

  • Daria Constantin

    Company set-up and closure lead, Bucharest; Romanian, English and Italian. She assembles the ONRC file under the founders' power of attorney, checks names and spellings across passports, extracts and the act, collects what the bank asks for, and hands every bespoke legal document to the partner lawyer.

Bookkeeping, payroll and returns are performed by CECCAR-registered accountants: outsourced accounts are lawful only under a contract with a CECCAR member (art. 10(3) Law 82/1991), and ANAF's VAT risk analysis looks for that contract.

The founders sign the standard constitutive act and a partner lawyer drafts anything bespoke (art. 3(2) Law 51/1995); our accountant assists with the formation and files under your power of attorney.

From our practice

Before the act is signed, we match the founders' names letter for letter across passport, apostilled extract and act, because a mismatch stops the registrar's clock. We also read the seat document for its term: an expired right of use is a ground for dissolution (art. 237^2 Law 31/1990).

Frequently asked questions

Why should an accounting firm, not a law firm, open my company?

Filing at ONRC is not reserved: the founders, the first administrators or an attorney may ask for registration (art. 36(1) Law 31/1990), and an expert contabil may assist with forming companies (art. 6(g) OG 65/1994). The books that follow are lawful only under a contract with a CECCAR member (art. 10(3) Law 82/1991). A partner lawyer drafts anything bespoke.

Can you guarantee my company is registered in two or three days?

No. Under the 2022 text of Law 265/2022 the registrar decides a complete file within one working day, and an incomplete file gets up to 15 calendar days to be completed. The Government recorded major ONRC difficulties in 2024. Refused names, spellings that differ across documents and foreign papers without an apostille are what usually stop the clock.

Why do other providers say the capital is 1 leu?

Because the Company Law set no SRL minimum before Law 239/2025. Since 18 December 2025 a newly formed SRL needs at least 500 lei of share capital (art. VI(2)), and a company whose net turnover exceeds 400,000 lei needs at least 5,000 lei (art. VI(1)). The law was published in Monitorul Oficial no. 1160 of 15 December 2025.

Can a foreigner open a company in Romania without living there?

Yes. Natural and legal persons may found a company (art. 1(1) Law 31/1990), and the Company Law's founder rules set no residence condition. Each founder signs with a qualified electronic signature, a notarised power of attorney or a lawyer's mandate. The company does not give its founders residence, and immigration is not part of this service.

How much does it cost the state to set up a company in Romania?

The share capital, at least 500 lei, stays with the company. The 2026 Monitorul Oficial tariff for Part IV acts under the Company Law is 152 lei per manuscript page, VAT included (Decision 1/2026). No 2026 ONRC registration fee was found; the 2022 text charged none. Notary, apostille and translation are third-party costs. Our fee is quoted on request.

How long does it take to open a company in Romania?

The act is filed within 15 days of signing (art. 36(1) Law 31/1990). Under the 2022 text of Law 265/2022, the registrar decides a complete file within one working day, entry follows no later than 24 hours after the decision, and publicity within 3 working days. These are statutory targets, not a date we promise.

Do I need a notary or a lawyer to open a company in Romania?

Not for an ordinary SRL: the constitutive act is signed under private signature by all members, and notarial form is needed only where real estate is contributed (art. 5(6) Law 31/1990). A notary comes in for the power of attorney when a founder has no qualified electronic signature. A lawyer drafts any bespoke clause.

What is the minimum share capital and when do I pay it in?

500 lei for a newly formed SRL (art. VI(2) Law 239/2025). Under the January 2024 text of the Company Law, 30% of the subscribed capital is paid within 3 months of registration and the cash balance within 12 months (art. 9^1(2)). Cash contributions are compulsory at formation, and work or services never count as capital.

What documents do I need to provide?

A passport for each founder and administrator; for a corporate founder, its register extract in the original, legalised (apostille in Hague Convention states), with a legalised Romanian translation; a qualified electronic signature or a notarised power of attorney; three candidate names; the main activity; a document giving the company a right of use of its seat; and the beneficial-owner data.

What is the certificate of incorporation in Romania, and what is the business registration number?

The certificate is the certificat de înregistrare that ONRC issues on registration, returned electronically when the file was electronic. It carries the J number (the trade-register number), the CUI, which is the company's tax code, and the EUID. The name, legal form, seat, register number and CUI must appear on every business document (art. 74 Law 31/1990).

Do I need a business licence or permit?

There is no general business licence in Romania. A standard self-declaration on operating conditions is filed with the registration application, and own office activity needs none (art. 122 Law 265/2022, 2022 text). Where the activity needs an authorisation before trading, contracts bind the company only once it is received (art. 53(2) Law 31/1990).

Can I register the company at my flat?

Yes. No approval from the owners' association is needed where the administrator declares that no activity takes place at the seat (art. 17(6) Law 31/1990). The seat document must give the company a right of use for a term, because an expired right of use is a ground for dissolution. We do not sell an address.

Do I have to open a Romanian bank account?

Yes. From 1 January 2026 a newly formed company opens a payment account in Romania within 60 working days of formation and keeps at least one throughout its activity; the fine is 3,000 to 10,000 lei (Law 70/2015 as amended by Law 239/2025). Banks may refuse only on money-laundering or sanctions grounds. Account support is a separate service.

Will my company pay the 1% micro-enterprise tax?

In 2026 the rate is 1% of revenue up to EUR 100,000, with at least one employee (art. 47, 51 Fiscal Code). A new company has 90 days from registration to hire, and an administrator on a mandate contract paid at least the minimum gross wage counts. Otherwise profit tax at 16% applies from the following quarter.

Can I get the VAT number at incorporation?

Yes. A VAT code requested in the ONRC filing is valid from the date the company is registered (art. 316(1^1)(a) Fiscal Code). ANAF then runs a risk analysis in which a foreign administrator without Romanian tax residence, with share capital under 45,000 lei, is one criterion. We state the criterion; the decision is ANAF's.

Ask for your formation plan

Send the founders and their countries, the main activity, VAT from day one or not, and any hiring plan.