Romania offers several legal structures for doing business: SRL, SA, PFA, branch office and choosing the wrong one can cost you thousands in taxes, expose you to unlimited personal liability, or block you from the 1% microenterprise regime entirely. This guide compares every entity type available in 2026, updated for the new share capital rules under Law 239/2025, the simplified micro tax regime, and the revised dividend tax rate.

Everything foreign entrepreneurs need to know about setting up a Romanian SRL in 2026: legal structures, step-by-step process, documents, costs, taxation, and compliance obligations.

From 2026, every Romanian company must hold a bank account — and newly incorporated SRLs have just 60 business days to open one. Miss the deadline and ANAF can declare your company fiscally inactive, cancel your VAT registration, and start a 12-month countdown toward dissolution.