Romania

Company Formation in Romania

Company formation and entity choice in Romania for 2026. Covers the limited liability company (SRL), the joint-stock company (SA), the authorised natural person (PFA) and branches; the new SRL minimum capital set by Legea 239/2025 (RON 500 for a new SRL, RON 5,000 once prior-year net turnover is above RON 400,000, in force from 18 December 2025, with existing SRLs given two years from that date to comply); how much capital is paid in and when (Law 31/1990); the SA minimum of RON 90,000; registration at the Trade Register (ONRC) under Law 265/2022 (name reservation, 15-day filing window, one-working-day decision, no registration fees); the beneficial owner declaration; and the first tax steps (micro-enterprise or profit tax, VAT threshold, annual financial statements in 150 days). Trigger phrases: register a company in Romania, înființare SRL, capital social minim 2026, ONRC, Registrul Comerțului, PFA. Out of scope: company tax (ro-corporate-income-tax), VAT (ro-vat-return), payroll (ro-payroll-social), self-employed tax (ro-income-tax), cross-border (ro-cross-border).