Romania - Types of Companies

Companies established in Romania are legal entities subject to Romanian laws. Company Law No.31/1990: 

• Limited liability companies - societate cu raspundere limitata - SRL.
• Joint stock companies - societate pe actiuni - SA.
• Limited joint stock companies - societate în comandita pe actiuni - SCA.

All companies must be registered with the National Trade Register Office, organised by the Romanian Chamber of Commerce and Industry, and established under Law No.26/1990 (modified by Law No.12/1998). The National Trade Register Office is a public institution mandated to maintain statistical information on business activities in Romania. 

The fiscal registration code is to be obtained according to Government Ordinance No.82/1998 regarding the fiscal registration of taxpayers, by way of filing an application by the relevant company in order to become a taxpayer.