On this page 8 sections
1What is an SRL
An SRL is a legal entity separate from you. It has its own bank account, signs contracts in its own name and has its own debts. The partners are liable for the company's obligations only up to the subscribed share capital, so if the business doesn't work out, you don't put your house or car at stake.
It can have a single partner or several, up to 50. The company is run by one or more directors, who can be the partners themselves or other people.
2When an SRL is worth it
- You work with other companies that prefer to sign contracts with a company.
- You want to have a partner or bring in an investor.
- You want to hire more people. Unlike a PFA, an SRL has no limit on employees.
- You want to clearly separate the business money from your personal money.
3What to know beforehand
- The minimum share capital is 500 lei for SRLs set up from December 2025, under Law no. 239/2025.
- The 400,000 lei threshold. When net turnover exceeds 400,000 lei a year, the share capital must be raised to at least 5,000 lei. Find out how and by when.
- The company name is checked and reserved at the Trade Register. Proof of reservation comes the same day or the next. That is why it is good to have two or three options.
- The registered office can also be your home. Bring us the title deed or, where applicable, the lease. If the premises belong to a relative or another person, we draw up the loan-for-use agreement ourselves.
- The activities are set according to the CAEN Rev. 3 codes, in force since 2025: one main activity and any number of secondary ones.
- The beneficial owner, meaning the person who actually controls the company, is declared at set-up.
4What we need from you
- ID cards of all partners and the director
- Three name options, in order of preference
- For the registered office: the title deed or, where applicable, the lease. We draw up the loan-for-use agreement ourselves.
- What activities you want to carry out. We choose the CAEN codes together.
- The amount of share capital and how it is split between partners
We draft the articles of association, the sworn statements and the registration application ourselves.
5The steps, from idea to certificate
- Free consultationWe decide together whether an SRL is the right choice, the activities and the company structure.
- The company nameWe check availability and reserve the name at the Trade Register.
- The documentsWe draft the articles of association and the statements, and you sign them once, at the office or online.
- FilingWe file the application with the Trade Register and follow it until it is resolved.
- The certificateYou receive the registration certificate with the unique code (CUI) and can start trading.
6Taxes, in short
- Micro-company income tax: 1% in 2026, for companies with revenue under 100,000 euros a year that meet the conditions of the Tax Code.
- Corporate income tax: 16%, for companies that exceed the threshold or do not meet the micro-company conditions.
- Dividends. Money from the company reaches the partners as salary or as dividends, and dividends are taxed separately.
- The accounting of an SRL is more complex: full records of all transactions are kept and annual financial statements are prepared. That is why you need an accountant from the first month.
Tax rules change often. Your accountant confirms exactly what applies to your company.
7After you receive the certificate
- You open a bank account in the company's name.
- You choose an accountant who keeps the books and files the returns with ANAF.
- If you hire people, their contracts are registered in REVISAL.
- Some activities require operating approvals and permits. We help you with those too.
8Frequently asked questions
Can I have an SRL if I am employed?
Yes. You can be a partner and director of an SRL and have an employment contract at the same time.
Can I be the only partner and the director of the company?
Yes. An SRL can have a single partner, who can also be the director.
Can I register the company at my flat?
Yes, as a rule you can. We tell you which document you need for the premises, depending on who the owner is.
Do I have to go to the Trade Register?
No. We prepare and file the application. You sign the documents once, at the office or from home: with an electronic signature or by courier.
How long does it take to get the certificate?
Once the complete file has been submitted, the Trade Register usually resolves it within a few working days. The name is reserved beforehand, the same day or the next.
How are shares split between partners?
However you agree. Each partner receives shares according to what they contribute to the share capital, and the split is written into the articles of association.
What is the beneficial owner?
The person who actually owns or controls the company. In an SRL with a single partner, usually the partner themselves. It is declared at set-up and updated when it changes.
Do I need an accountant?
Yes, from the first month. An SRL has full accounting and files returns with ANAF and annual financial statements, even if it has no income.
What if turnover exceeds 400,000 lei?
The share capital must be raised to at least 5,000 lei. It is a change at the Trade Register, which we take care of.
Can I change the registered office or the activities later?
Yes. Any change is made through an amendment at the Trade Register. We prepare the documents and file the application.
Information updated in October 2026. Legislation changes often, so during the consultation we check exactly what applies in your case.