Last reviewed 22 Mar 2023
| Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole shareholder company | |
| Limited liability company | Societate cu raspundere limitata (SRL) | yes / yes | RON 1 (approx. EUR 0.20); at least 1 RON per share maximum of 50 shareholders | Yes; an individual or a legal entity may be sole shareholder in more than one limited liability company. |
| Joint-Stock Company | Societate pe actiuni (SA) | yes / yes | RON 90,000* (approx. EUR 18,180) | no (at least 2 shareholders) |
| Cooperative | Societate cooperativa | yes / yes | RON 500 (approx. EUR 101) at least RON 10 per share; each shareholder may hold maximum 20% of the share capital | no (at least 5 shareholders) |
| General partnership | Societate in nume colectiv (SNC) | yes / yes | no | no |
| Limited partnership | Societate in comandita simpla (SCS) | yes / yes | no | no |
| Partnership limited by shares | Societate in comandita pe actiuni (SCA) | yes / yes | RON 90,000* (approx. EUR 18,470) | no |
| Registered branch office | Sucursala | yes / no | n / a | n / a |
| Permanent establishment | Sediu permanent | no / no | n / a | n / a |
| Capital tax / registration fees | Written form / notarisation | Tax transparency | Registration with tax authorities | Statutory audit (revenues more than EUR 10 million, total assets more than EUR 5 million, more than 50 employees) | |
| Limited liability company | no / registration in commercial register | yes / no** | no | yes | if at least two of the thresholds are exceeded |
| Joint-Stock Company | no / registration in commercial register | yes / no*** | no | yes | mandatory if at least two of the thresholds are exceeded or if the shareholders opt for a dualist management system (directorate and supervisory board) |
| Cooperative | no / registration in commercial register | yes / no** | no | yes | if at least two of the thresholds are exceeded |
| General partnership | no / registration in commercial register | yes / yes | no | yes | if at least two of the thresholds are exceeded |
| Limited partnership | no / registration in commercial register | yes / yes | no | yes | if at least two of the thresholds are exceeded |
| Partnership limited by shares | no / registration in commercial register | yes / yes | no | yes | if at least two of the thresholds are exceeded |
| Registered branch office | n / a / registration in commercial register | n / a | n / a | yes | as part of any audit of the parent company |
| Permanent establishment | n / a | n / a | n / a | yes | as part of any audit of the parent company |
* The Romanian government is entitled to alter the minimum capital requirement by statutory order every second year so that it represents the equivalent of EUR 25,000.
Exchange rate: EUR 1 = RON 4.9315 (average)
** If real estate property forms part of the capital contributed to the company (this applies for all types of organisations).
*** If the company is formed by public subscription.
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
