Romania Business Registration Guide 2026

ONRC — Trade Registry Registration

The National Trade Registry Office (ONRC — Oficiul Național al Registrului Comerțului) is the primary body for company registration in Romania. All legal entities must be registered with the ONRC under Law 31/1990. The process includes: (1) Name reservation (through the ONRC online portal), (2) Submission of incorporation documents (Act Constitutiv — Memorandum of Association, proof of registered address, director/shareholder declarations), (3) Payment of registration fee and stamp duties, and (4) Issuance of the Certificate of Incorporation and unique CUI (Company Identification Code). The process typically takes 1-5 working days (express procedure available in 24 hours). Company types include SRL (Limited Liability Company, most common), SA (Joint Stock Company), and SNC (General Partnership). Minimum share capital for SRL is RON 1.

CIF — Tax Code from ANAF

The CIF (Codul de Identificare Fiscală) is the tax identification number issued by ANAF (Agenția Națională de Administrare Fiscală). Upon ONRC registration, the company is automatically assigned a CIF for VAT purposes (if VAT-registered) or a CIF for non-VAT purposes. The CIF is used for all tax filings: corporate income tax, VAT returns, social contributions, and withholding tax statements. Additional registration with ANAF is required for: corporate income tax (Impozit pe Profit), micro-enterprise tax, and specific tax regimes (e.g., IT developer exemption). The fiscal domicile (domiciliu fiscal) must be declared — the company's registered office for tax correspondence.

VAT Registration — Threshold EUR 300,000

VAT registration is mandatory for businesses whose taxable turnover exceeds RON 300,000 (approximately EUR 60,000). Yes, the standard VAT threshold in Romania is RON 300,000 (approximately EUR 60,000, not EUR 300,000 as sometimes referenced). For simplification: the registration threshold is RON 300,000 per year. Below this threshold, VAT registration is voluntary (but can be advantageous for businesses with input VAT to recover). The standard VAT rate is 19% (with reduced rates of 9% and 5% for certain goods and services). VAT returns (Decont de TVA — form 300) are filed monthly or quarterly, depending on turnover. Late filing penalties include interest and late payment additions.

RVA — VAT Return via eFiling

VAT returns in Romania are filed electronically through the ANAF e-guvernare portal (SPV — Spațiul Privat Virtual). The main VAT return form is Decont de TVA (form 300), due by the 25th of the following month (for monthly filers) or 25th after the quarter end (for quarterly filers). Additional VAT-related filings include: form 310 (recapitulative statement — VIES, for intra-EU transactions, due by the 15th of the following month) and form 311 (adjustment return). The SPV system provides pre-filled data for certain transactions and allows electronic payment of the VAT liability.

ITM — Labor Office Registration

Employers must register with the Territorial Labor Inspectorate (ITM — Inspectoratul Teritorial de Muncă) to hire employees. The process includes: (1) Registration of the employer with ITM (obtaining the employer registration number), (2) Individual employment contracts (Contract Individual de Muncă — CIM) must be registered in the electronic registry ReviSal (Registrul Electronic de Evidență a Salariaților) before the employee starts work, (3) Internal regulations (Regulament Intern) approval, and (4) Health and safety documentation. ITM registration is mandatory before any employee starts working. Failure to register employment contracts is a serious violation with penalties of RON 10,000-20,000 per undeclared employee.

Sanitary Authorization

Businesses in certain sectors (food production, hospitality, healthcare, beauty services, education) require sanitary authorization from the local Public Health Directorate (DSP — Direcția de Sănătate Publică). The authorization confirms compliance with sanitary regulations (hygiene, safety, premises standards). For food businesses, additional authorization from the National Sanitary Veterinary and Food Safety Authority (ANSVSA) is required. The process involves an inspection of premises, review of procedures (HACCP), and staff health certifications. Sanitary authorizations are typically valid for a fixed period and require renewal. Operating without the required authorization can result in closure and significant fines.

FAQs

Can a foreigner register a company in Romania?

Yes. EU/EEA nationals can register a company with the same rights as Romanian citizens. Non-EU nationals can also register a company but may need additional documentation (visa, work permit, proof of legal stay). The SRL is the most common structure for foreign investors.

How long does business registration take in Romania?

ONRC registration: 1-5 working days (24-hour express service available). ANAF registration: simultaneous with ONRC (CIF issued automatically). ITM registration: 1-3 working days. Total process typically takes 1-2 weeks if all documents are in order.

What are the costs of business registration?

ONRC registration fees: approximately RON 200-500 depending on company type. Legalization and translation of documents (if applicable): RON 50-200. Notary fees: RON 100-500. Minimum share capital for SRL is only RON 1. Professional fees for legal/accounting setup: RON 1,000-3,000.

Disclaimer

This guide provides general information about business registration in Romania for 2026. Procedures, fees, and thresholds are subject to change. Always consult with a qualified professional for advice specific to your business. InvestmentKit does not provide legal advice.