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Liquidation and dissolution
When the change is the end of the company: Company Liquidation and Dissolution in Romania.
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+40 21 312 3456 · info@company-registration-in-romania.com
Get a registration planWe prepare and file the change of a registered Romanian company at the Trade Register. A partner Romanian lawyer drafts the deeds; the registrar decides.

RomaniaRegist works for the owners of a company that is already on the trade register, many of them living abroad, who need a change entered after their Romanian company registration. From our Bucharest office we check the file, assemble the documents you sign, file at the Trade Register and follow the change to its publication.
The rule in force since 26 November 2022: every registrable act or fact is filed within at most 15 days (art. 43(1) Law 265/2022, 2022 text). Changes are entered as mențiuni (registered changes, art. 103(1)(a)). A partner Romanian lawyer drafts the bespoke deeds. A share transfer has a route of its own: how a share transfer is registered in Romania.

Every change gets the same service: pre-checks, the file, the filing and the follow-up to publication.
The general meeting appoints and removes administrators (art. 194(1)(b) Law 31/1990); the person must expressly accept (art. 72). A non-resident gets a NIF through the register (art. 83(1) Fiscal Procedure Code). We supply no administrator.
The new name needs proof of availability and reservation (art. 204(3) Law 31/1990). A name already reserved or registered, or with banned words, is refused (art. 50(5) and 49(2) Law 265/2022).
Proof of the right to use the new premises, since an expired title exposes the company to dissolution (art. 2372(1)(a)), plus a new standard self-declaration. We can provide the sediu social of a company ourselves.
Activities are coded in CAEN Rev. 3 (INS Order 377/2024), and Minister of Justice Order 2938/C/2024 set a staged update of objects at the register. A new self-declaration goes with the change.
An SRL raises capital with cash, in kind, reserves other than legal reserves, profits, share premiums or liquid and due claims (art. 221, 210(2) Law 31/1990). A reduction waits 2 months from publication (art. 208(1)).
We file the amending act with the full updated constitutive act (art. 204(4)); no new legal person arises (art. 205). A change in beneficial-owner data needs a new declaration (art. 56(3) Law 129/2019).
No bespoke deeds (lawyer work, Law 51/1995 art. 3). No books, returns, tax advice or answers to ANAF (CECCAR and CCF work). No administrator supplied, no promised time or VAT outcome.
For an SRL; in an SA the meeting or the board amends the act (art. 204(1) Law 31/1990). Steps 1 to 4 carry no filing deadline of their own; the 15 days run from the act.
We check the name proof, seat title, administrator's acceptance, CAEN Rev. 3 codes and the capital against Law 239/2025, including whether the act deals only with the increase.
Who acts: RomaniaRegist, you
The members decide; a sole member records the decision in writing at once (art. 1961(2) Law 31/1990, text of January 2024). A notarial act is needed only in the three cases of art. 204(2).
Who acts: you; partner lawyer drafts
Where the act is amended, the amending act and full updated act (art. 204(4)); the administrator's acceptance; seat proof with the new self-declaration (art. 122(4) Law 265/2022); where it applies, the beneficial-owner declaration.
Who acts: you sign; we assemble
If the legal representative does not file in person, a notarised special or general power of attorney, or a lawyer's mandate, lets an attorney sign and file (art. 81(1) Law 265/2022).
Who acts: you, notary or lawyer
Due within 15 days of the act or amending act (art. 43(1), 87); we file once the documents are signed. Applicants answer for accuracy (art. 86). ONRC cash desks stop operating from 15 October 2026.
Who acts: RomaniaRegist or partner lawyer
Law 265/2022, 2022 text, gives the registrar one working day (art. 105(1)): a statutory term, not our promise. In 2024 the Government recorded major difficulties in trade-register work (OUG 109/2024).
Who acts: registrar
The amending act goes to Monitorul Oficial Part IV at the company's expense (art. 204(5) Law 31/1990): 152 lei per manuscript page in 2026, VAT included. Creditors may oppose within 30 days (art. 62(1)).
Who acts: register; company pays
Where the seat is the fiscal domicile, the tax file moves within 15 working days of the entry (art. 32(5) Fiscal Procedure Code). Your accountant declares fiscal-vector changes; invoices show the new data (art. 74).
Who acts: your accountant, you
How a company change is filed
You
RomaniaRegist
Partner lawyer
Registrar
ANAF, via your accountant
Creditors
Law 265/2022, 2022 text. Steps 1 to 4 carry no time label. Terms, not promises.
Tell us what is changing and when it was decided; we reply with the documents, the 15-day date and the filing route.

Duties and state costs for every change; Law 265/2022 rows are its 2022 text.
| Item | What the statute says | Date or term | Source |
|---|---|---|---|
| Filing duty | a registered company applies to register every registrable act or fact | within at most 15 days of the act or fact | art. 43(1) Law 265/2022 |
| Amending act | the application based on an amending act | within 15 days of the date of the amending act | art. 87 Law 265/2022 |
| The company's own deadline | a bill to extend it passed the Senate in February 2024 and was still before the Chamber of Deputies on 13 October 2026; it is not law | the 15 days above apply | Senate record of the bill |
| Registrar's term | the registrar decides on the documents; in 2024 the Government recorded major difficulties in trade-register work | one working day from filing, a statutory term and not a promise | art. 105(1) Law 265/2022; OUG 109/2024 |
| Effect and late filing | changes bind third parties from the date of their entry in the register, or from publication in Monitorul Oficial or the Electronic Bulletin where the law so provides; an unregistered act cannot be raised against third parties unless they knew of it | from the entry in the register, or from publication where the law so provides | art. 46(1) to (3) Law 265/2022 |
| ONRC fee | no fees or tariffs for these operations in the 2022 text; the statute as read, not a 2026 guarantee | not applicable | art. 44 Law 265/2022 |
| Gazette publication | the amending act is published in Monitorul Oficial Part IV at the company's expense | 152 lei per manuscript page, VAT included, 2026 | art. 204(5) Law 31/1990; Decision 1/2026 |
| Creditors' opposition | creditors and other harmed persons may ask the court to order the company or members to repair the damage | within 30 days of publication in Part IV | art. 61(1) and 62(1) Law 31/1990 |
| Beneficial owner | a new declaration after a change in a beneficial owner's identification data; a missing one is fined 5,000 to 10,000 lei, then the court may dissolve the company | within 15 days of the change; dissolution if still missing 30 days after the fine | art. 56(3) and 57 Law 129/2019 |
| Tax file and cash desks | where the seat is also the fiscal domicile, after a seat move the tax file moves to the new tax office; ONRC cash desks stop operating, as reported by CECCAR | within 15 working days of the register entry; from 15 October 2026 | art. 32(5) Fiscal Procedure Code; CECCAR report |
The Law 239/2025 figures as they bear on a capital change, stated once and dated; the rules in depth are in the share capital guide.
| Case | What the statute says | Date or term | Source |
|---|---|---|---|
| New SRL | minimum share capital of 500 lei | in force from 18 December 2025 | art. VI(2) Law 239/2025 |
| SRL above the turnover threshold | minimum of 5,000 lei where previous-year net turnover exceeded 400,000 lei | from 18 December 2025 | art. VI(1) Law 239/2025 |
| Registered SRLs | raise the capital set under paragraph (1) by amending the constitutive act; no text read obliges a low-turnover SRL to reach 500 lei | within 2 years of 18 December 2025, that is 18 December 2027 (our computation) | art. VI(6) Law 239/2025 |
| Increase missed | the court dissolves the SRL on the application of any interested person or ONRC, unless the capital is completed before the judgment is final | once the deadline has passed | art. VI(8) and (9) Law 239/2025 |
| Gazette discount | the Part IV fee of the act raising capital to the paragraph (1) minimum is cut by 50%, only if the act deals exclusively with that increase; 76 lei per page on the 2026 tariff (our computation) | if the increase is made by 31 December 2026 | art. VI(7) Law 239/2025 |
| How an SRL increases capital | new cash or in-kind contributions, reserves other than legal reserves, profits or share premiums, or conversion of liquid and due claims; a notarial act only with real estate, conversion to an SNC or SCS, or public subscription | by decision of the members | art. 221, 210(2) and 204(2) Law 31/1990 |
| Reduction | creditors with claims not yet due may obtain guarantees | only 2 months after the decision is published in Part IV | art. 208(1) and (3) Law 31/1990 |
| Floor on a reduction | no reduction below the legal minimum unless a capital-increase decision adopted at the same time as the reduction decision keeps capital at least at the minimum; the exception is a conversion into another company form; any interested person may ask the court for dissolution | applies to a reduction below the legal minimum | art. VI(5) Law 239/2025 |
Law 239/2025 capital dates
Months from 18 December 2025
After the deadline: court dissolution on application, unless the capital is completed before the judgment is finalArt. VI(8) and (9) Law 239/2025
Five situations owners raise, and how each is handled.

The consequence the statute states: an unregistered act cannot be raised against third parties unless they knew of it (art. 46(3) Law 265/2022). Intake dates the act and the filing first.
A non-resident foreign administrator with capital below 45,000 lei is one VAT fiscal-risk criterion (Annex 6 pt. 5.1); how criteria combine is unstated. A CCF consultant reviews it before you register for VAT in Romania.
The 50% gazette cut applies only to an amending act dealing exclusively with the paragraph (1) increase (art. VI(7) Law 239/2025); adding an administrator or seat loses it. What to file is decided with you.
An attorney under a notarised power of attorney, or a lawyer under a mandate, signs and files (art. 81(1) Law 265/2022). Notarial form is needed in three cases only; the partner lawyer drafts.
One working day is the statutory term (art. 105(1)). On 25 February 2025 ONRC had 50,321 applications to update the object and 14,108 unresolved applications (HG 284/2025 note). We promise no timeline.
Send the date of the decision and your last turnover figure; we check the deadline and the capital point before anything is filed.
We file; a partner Romanian lawyer drafts the deeds, your own CECCAR accountant handles tax filings, a CCF tax consultant advises. RomaniaRegist is a company service provider notified to ONPCSB (Law 129/2019, art. 5(1)(g)).
From our practice
Intake checks the dates of the act and the filing, the seat title, the name proof, the administrator's acceptance and tax residence, and the capital against Law 239/2025.
Registration and corporate filings lead
Art. 44 of Law 265/2022, in its 2022 text, charges no ONRC fee for these operations: the statute as read, not a 2026 guarantee. The company still pays the Monitorul Oficial publication, 152 lei per manuscript page in 2026 (Decision 1/2026). Our work is the file, the forms, the power of attorney and the follow-up; pricing is on request.
No. The registrar's statutory term is one working day (art. 105(1) Law 265/2022, 2022 text), a term and not a promise, and in 2024 the Government recorded major difficulties in trade-register work (OUG 109/2024). Any timeline we give is an estimate of our own filing, never of the registrar's decision.
Not necessarily. An attorney holding a notarised special or general power of attorney, or a lawyer under a lawyer's mandate, can sign and file the application (art. 81(1) Law 265/2022). A notarial amending act is compulsory only in three cases (art. 204(2) Law 31/1990). The form of a non-resident's power of attorney is confirmed at intake.
The duty is to apply within at most 15 days of the act or fact (art. 43(1) Law 265/2022, 2022 text). The consequence the statute states is that an unregistered act cannot be raised against third parties unless they knew of it (art. 46(3)). We state no fine. Intake starts by dating the act and the filing.
Registered SRLs raise the capital set under paragraph (1), 5,000 lei for an SRL whose previous-year net turnover exceeded 400,000 lei, by amending the act within 2 years of 18 December 2025, that is 18 December 2027 (our computation; art. VI(1) and (6) Law 239/2025). The 500 lei minimum is for new SRLs. Your accounts settle which case applies.
It can, but the 50% cut in the gazette tariff applies only if the amending act deals exclusively with the paragraph (1) increase and the increase is made by 31 December 2026 (art. VI(7) Law 239/2025). An act that also changes the administrator or the address loses the discount. Which acts to file is decided with you.
An SRL may be run by members or non-members (art. 197(1) Law 31/1990), who must expressly accept (art. 72). A non-resident foreign administrator with share capital below 45,000 lei is one of ANAF's VAT fiscal-risk criteria (Annex 6 pt. 5.1); the annex does not say how criteria combine. We promise no outcome; a CCF tax consultant analyses the case.
No. Amending the constitutive act does not create a new legal person (art. 205 Law 31/1990), and name, seat and object changes are entered as mențiuni, registered changes (art. 103(1)(a) Law 265/2022). Every invoice and letterhead must then show the new name, seat or capital (art. 74 Law 31/1990).
Only when a beneficial owner's identification data change: the declaration is due within 15 days (art. 56(3) Law 129/2019). A new administrator can trigger it where no owner was identified and the administrators are recorded instead. A missing declaration means a 5,000 to 10,000 lei fine, then possible court dissolution 30 days later (art. 57).
The move needs proof of the right to use the premises, since an expired title exposes the company to dissolution (art. 2372(1)(a) Law 31/1990), and a new self-declaration (art. 122(4) Law 265/2022). Where the seat is the fiscal domicile, it changes by law and the tax file moves within 15 working days of the entry (art. 32(5) Fiscal Procedure Code).
CAEN Rev. 3 was approved by INS Order 377/2024, and Minister of Justice Order 2938/C/2024 set a staged update of objects at the trade register. On 25 February 2025 ONRC had 50,321 applications to update the object. The texts we read give no deadline for existing companies, so we state none.
Creditors and other harmed persons may file an opposition asking the court to order the company or the members to repair the damage (art. 61(1) Law 31/1990), within 30 days of publication in Monitorul Oficial Part IV (art. 62(1)). It is filed at the register office, which records it and forwards it to the court; the court decides.
Yes, but only 2 months after the decision is published in Monitorul Oficial Part IV (art. 208(1) Law 31/1990), and creditors with claims not yet due may obtain guarantees (art. 208(3)). An SRL may not reduce capital below the legal minimum unless a capital increase is decided at the same time as the reduction (art. VI(5) Law 239/2025).
The members decide as their constitutive act and the law provide, and a sole member records each decision in writing at once (art. 1961(2) Law 31/1990). The application is signed by the legal representative, an attorney under a notarised power of attorney, or a lawyer under a mandate (art. 81(1) Law 265/2022). A partner Romanian lawyer drafts the deeds.
A power of attorney notarised in another EU state still needs the apostille unless a treaty with that state removes it: Regulation (EU) 2016/1191 removes it only in its listed areas, such as birth, marriage, name and nationality. An EU criminal-record certificate needs none. Other foreign documents are checked at intake for apostille and translation.
Send the change, the date of the decision and where the members live; we return a filing plan.
Call +40 21 312 3456 or write to info@company-registration-in-romania.com, Monday to Friday, 09:00 to 18:00, Bucharest time.