Ready-Made Companies in Romania

Past debts stay with the company after the sale, because its assets answer for its obligations (art. 3(1) Law 31/1990). The ANAF tax certificate shows only overdue tax and enforceable budget claims. It does not show what a later audit may assess. The public arrears list starts at 100,000 lei. The checks give you evidence, but no guarantee.

Each SRL on this list holds an active VAT code at the date shown. We do not promise that the company keeps the code after the sale. A code lapses after six consecutive months without a return showing activity (art. 316(11)(d)-(e) Fiscal Code). It can also be cancelled for the fiscal record of a shareholder who holds at least 50% of the capital, the buyer included.

Since OUG 13/2026, published on 9 March 2026, the transfer of the shares of any SRL binds ANAF only on the conditions of Law 239/2025 art. V. The seller, the buyer or the company notifies ANAF within 15 days from the transfer, with the deed and the updated articles. We file it under your power of attorney.

The arrears are paid, or a guarantee covering them is posted: cash at the State Treasury, a bank guarantee letter or a surety insurance policy (art. 211 Fiscal Procedure Code). ONRC requests the tax certificate from ANAF itself when the transfer is filed. If the arrears are still unpaid 60 days after registration, ANAF enforces the guarantee.

We do not promise a bank account. Each row states whether the company holds a payment account in Romania. Since 1 January 2026, a company without one is declared inactive (art. 92(1²)(a) Fiscal Procedure Code). If it is not reactivated within one year, it is dissolved (art. 92(4¹)). The buyer deals with the bank to open or keep the account.

We promise no time for either route. The registrar's one working day is a term set by statute, not a promise (art. 105(1) Law 265/2022, 2022 text). A transfer adds the ANAF notice, the certificates and possibly a guarantee on top of it. ANAF issues its certificate within 3 working days, and the local tax office issues its own within two.

Only if its net turnover in the previous year's accounts is above 400,000 lei. Then it needs 5,000 lei by 18 December 2027. If it crosses the limit later, it needs the 5,000 lei by the end of the next financial year. Otherwise a court may dissolve it, unless the capital is raised before judgment (art. VI Law 239/2025). The 500 lei minimum is for new SRLs.

The company's debts remain the company's (art. 3(1) Law 31/1990). An administrator or shareholder is jointly liable for tax only for the period in which that person held the role (art. 25(5) Fiscal Procedure Code). This answer states the statute and gives no advice on your position. A lawyer or a tax consultant gives that advice.

Each buyer first passes our know-your-customer checks, which we run as a company service provider under Law 129/2019 (art. 2(l), 5(1)(g)). They cover your identity, your beneficial owner and, where appropriate, your source of funds. If the company later applies for a VAT code again, ANAF applies risk criteria. One is a foreign administrator without Romanian tax residence where the capital is under 45,000 lei.

You do not need a notary for the transfer papers. Law 31/1990 requires a notarised amending act in only three listed cases, and a share transfer is not one (art. 204(2)). When we file the Trade Register change for you, the power of attorney must be notarised (Law 265/2022, 2022 text). For remote signing, see our online registration page.

No document proves that. The Trade Register extract (certificat constatator) shows the registered data, including the capital. ANAF issues its tax certificate within 3 working days, usable for up to 30 days. The local tax office issues its certificate within two working days, valid for 30 days. Each one shows only what it covers (art. 158, 159 Fiscal Procedure Code).

Against third parties, the transfer counts from its entry in the Trade Register (art. 203(2) Law 31/1990). What the parties owe each other follows the transfer deed, which the partner lawyer drafts. Against ANAF, it counts only on the conditions of Law 239/2025 art. V as amended by OUG 13/2026, checked when the transfer is registered.

Three risks, among others. Its VAT code lapses after six consecutive months without a return showing activity. Since 1 January 2026 it is declared inactive if it has no payment account in Romania. If it is not reactivated within one year of being declared inactive, it is dissolved (art. 92(4¹) Fiscal Procedure Code). Each row shows where the company stands.

An SRL, societate cu răspundere limitată, is a limited-liability company. Its assets answer for its obligations (art. 3(1) Law 31/1990). Its shares cannot be represented by negotiable titles (art. 11(2)). Since 18 December 2025, a newly formed SRL needs share capital of at least 500 lei (art. VI(2) Law 239/2025).

The statutory figure is share capital of at least 500 lei for a newly formed SRL since 18 December 2025 (art. VI(2) Law 239/2025). You pay the capital into the company, not to the state. We quote no trade-register fee here. The official schedule is not confirmed. Our service prices are on request. The list prices are for the companies.