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, not what a later audit may assess, and the public arrears list starts at 100,000 lei. The checks are evidence, not a guarantee.

Every company on this list holds an active VAT code at the date shown. Keeping it after the sale is not promised. A code lapses after six consecutive months without a return showing activity (art. 316(11)(d)-(e) Fiscal Code), and it can be cancelled for the fiscal record of a shareholder holding 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 counts against 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.

Not promised. 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), and one not reactivated within one year is dissolved (art. 92(4¹)). Opening or keeping the account is a matter between the buyer and the bank.

No time is promised for either route. A transfer adds the ANAF notice, the certificates and possibly a guarantee to the registrar's one working day, which is the statute's term in art. 105(1) Law 265/2022 (2022 text), not a promise. ANAF issues its certificate within 3 working days and the local tax office within two.

Only if its net turnover in the previous year's accounts exceeds 400,000 lei. It then needs 5,000 lei by 18 December 2027, or by the end of the next financial year after a later crossing; 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). Joint tax liability of an administrator or shareholder covers only the period in which that person held the role (art. 25(5) Fiscal Procedure Code). This states the statute; it is not advice on your position, which a lawyer or a tax consultant gives.

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

No notary is needed for the transfer papers: Law 31/1990 requires a notarised amending act only in 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). Remote signing: see our online registration page.

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

Against third parties, only 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, only on the conditions of Law 239/2025 art. V as amended by OUG 13/2026, which are 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. And a company not reactivated within one year of being declared inactive 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), and 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), paid into the company, not to the state. No trade-register fee is quoted here; the official schedule is not confirmed. Our service prices are on request; the list prices are for the companies.