Foreign companies enter Romania in three main ways: a limited liability company (SRL), a branch of the foreign company, or no local entity at all, with staff employed through an employer of record. This guide walks through the steps to set up a company, the taxes to plan for, how to hire your first employees, and when it makes sense to hire before the company exists.
1. Choose the structure
| Option | What it is | Works best for |
|---|---|---|
| SRL (limited liability company) | A separate Romanian legal entity owned by one or more shareholders | Most foreign investors, local sales and permanent teams |
| Branch | Part of the foreign company, registered in Romania | Companies that want one legal entity across countries and accept its liability |
| Employer of record | No local entity; an authorised provider employs your staff | A first hire or a defined assignment while you test the market |
An SRL limits shareholders’ liability to their contribution and is the form most foreign businesses choose. A branch has no separate legal personality, so the foreign company is liable for its obligations.
2. Prepare the registration file
- A company name checked and reserved with the National Trade Register Office (ONRC)
- Articles of association and the shareholders’ and directors’ identity documents
- Proof of the registered office, such as a lease or the owner’s consent
- Declarations from the directors and the beneficial owners
- Proof that the share capital has been paid in
Documents issued abroad usually need an apostille and a certified Romanian translation. Registration is done with ONRC, online or in person; the company receives a registration certificate and a tax identification number (CUI).
3. Register for tax and open a bank account
After registration the company opens a Romanian bank account and sets up its tax position with ANAF. The standard corporate income tax rate is 16%. Smaller companies that meet the conditions, including turnover below EUR 100,000 in 2026 and at least one employee, can pay micro-company tax of 1% of turnover instead. Dividends paid from 2026 are taxed at 16%. The standard VAT rate is 21%, and a company must register for VAT once its turnover passes the legal threshold or if it chooses to.
4. Hire your first employees
As an employer, the company signs a written employment contract in Romanian with each employee and registers it in REGES-ONLINE no later than the day before work starts. Each month it withholds the employee’s CAS of 25%, CASS of 10% and income tax of 10%, pays CAM of 2.25%, and files the D112 return by the 25th of the following month. It also arranges an occupational health check and safety training before the first day.
To see what a salary costs, use our Romania salary and employer cost calculator. If you want payroll run for your new company, see Romania payroll.
5. Hiring before the company exists
Setting up a company, opening a bank account and registering as an employer take time, and each step depends on the one before. Many businesses hire their first person in Romania before the company is ready.
Romanian law has no separate category for an employer of record. When a provider employs someone who takes direction from your company, the arrangement is temporary agency work, which only an agency authorised by the Ministry of Labour may provide. An assignment can last up to 24 months, and extensions cannot take it beyond 36 months in total, so this route suits a first hire or a defined assignment rather than a permanent team.
In Romania, NNRoad employs your team member through a temporary work agency authorised by the Ministry of Labour and runs payroll locally. See Employer of Record in Romania. Once your company is registered, the employee can move to it with their agreement.
6. Foreign staff and managers
Citizens of the EU, the EEA and Switzerland can work in Romania without a permit. Others need a work route under the rules that took effect in 2026; see Hire Foreigners in Romania and our guide to Romania work permits in 2026.
7. Ongoing obligations
- Monthly payroll, D112 and payment of contributions and tax
- Bookkeeping by an authorised accountant and annual financial statements
- Corporate or micro-company tax returns and VAT returns where registered
- Keeping REGES-ONLINE up to date for every contract change
- Updating ONRC for changes of directors, shareholders or the registered office
For employment rules in detail, see our Romania employment law guide, or compare your options on our Romania page.
Talk to us
Tell us whether you plan a company, a first hire or both, and we will suggest the route that fits. Use our contact form. We will respond within 24 hours.
Reviewed November 2026. General information, not legal or tax advice. Sources: the Romanian Labour Code, the Fiscal Code, ONRC registration rules and Labour Inspectorate guidance on REGES-ONLINE and temporary agency work.