{"id":4478,"date":"2026-10-22T10:32:18","date_gmt":"2026-10-22T09:32:18","guid":{"rendered":"https:\/\/dvs-europe.eu\/2026\/10\/22\/4478\/"},"modified":"2026-10-22T10:33:09","modified_gmt":"2026-10-22T09:33:09","slug":"4478","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2026\/10\/22\/4478\/","title":{"rendered":""},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">SRL Romania 2026\u20132027: Recapitalization, Share Capital, and CAEN Rev. 3<\/h1>\n\n<p class=\"wp-block-paragraph\"><strong>DVS Europe | Regulatory Update \u2013 October 2026<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>In 2026\u20132027, limited liability companies (SRLs) in Romania<\/strong> must pay particular attention to three important corporate compliance requirements: the recapitalization of companies with losses, the adjustment of the minimum share capital, and the updating of CAEN Rev. 3 codes.<\/p>\n\n<p class=\"wp-block-paragraph\">The changes also affect Romanian companies controlled by Italian entrepreneurs.<\/p>\n\n<h2 class=\"wp-block-heading\">1. SRL Romania 2026\u20132027: Recapitalization Requirements<\/h2>\n\n<p class=\"wp-block-paragraph\">La  <strong>Law no. 239\/2025<\/strong>  It strengthens the requirements for companies whose net assets (<em>net assets<\/em>) are less than <strong>50% of their subscribed capital<\/strong>.  <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/305208?utm_source=chatgpt.com\">Law no. 239\/2025<\/a><\/p>\n\n<p class=\"wp-block-paragraph\">The companies concerned must take the measures required by law to restore their financial balance within the applicable time limits.<\/p>\n\n<p class=\"wp-block-paragraph\">The following are also planned:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Restrictions on the distribution of dividends and the repayment of shareholder loans.<\/li>\n\n\n\n<li>There may be a requirement to convert shareholder loans into share capital, under the conditions established by law.<\/li>\n\n\n\n<li><strong>Fines ranging from 10,000 to 200,000 RON<\/strong> for failure to restore capital, and additional fines in the event of failure to carry out the mandatory conversion of shareholders&#8217; claims.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">It is therefore important to review the financial position of companies that have accumulated losses from prior fiscal years.<\/p>\n\n<h2 class=\"wp-block-heading\">2. New Minimum Share Capital for Romanian Limited Liability Companies (SRLs)<\/h2>\n\n<p class=\"wp-block-paragraph\">The legislation introduces new requirements for share capital:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>500 RON<\/strong> for newly incorporated limited liability companies (SRLs).<\/li>\n\n\n\n<li><strong>5,000 RON<\/strong> for limited liability companies (SRLs) with annual net revenue exceeding 400,000 RON.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Existing companies subject to the compliance requirements must comply by <strong>December 18, 2027<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Failure to comply with this obligation may result in a petition for the dissolution of the company.<\/p>\n\n<h2 class=\"wp-block-heading\">3. CAEN Codes, Rev. 3: New expiration date\u2014April 1, 2027<\/h2>\n\n<p class=\"wp-block-paragraph\">The deadline for updating economic activity codes to the <strong>CAEN Rev. 3<\/strong> classification has been extended to <strong>April 1, 2027<\/strong>, pursuant to Government Decision No. 788\/2026.<\/p>\n\n<p class=\"wp-block-paragraph\">Limited liability companies (SRLs) must verify the correspondence between the old CAEN Rev. 2 codes and those of the new classification and update their records with the Romanian Trade Registry (ONRC).<\/p>\n\n<h2 class=\"wp-block-heading\">Recommendations from DVS Europe<\/h2>\n\n<p class=\"wp-block-paragraph\">In light of the changes planned for <strong>limited liability companies (SRLs) in Romania in 2026\u20132027<\/strong>, we recommend that companies promptly carry out three checks:<\/p>\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Check the net worth and any accumulated losses.<\/li>\n\n\n\n<li>Verify that the share capital meets the new requirements.<\/li>\n\n\n\n<li>Verify that the CAEN codes (Rev. 3) have been updated.<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\"><strong>DVS Europe SRL<\/strong>, through its offices in Romania, assists Italian companies in verifying corporate obligations, planning recapitalization efforts, and coordinating procedures with the Commercial Registry.<\/p>\n\n<p class=\"wp-block-paragraph\"><em>This article is for informational purposes only and constitutes a preliminary analysis; it is not intended as tax or legal advice.<\/em><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SRL Romania 2026\u20132027: Recapitalization, Share Capital, and CAEN Rev. 3 DVS Europe | Regulatory Update \u2013 October 2026 In 2026\u20132027, limited liability companies (SRLs) in Romania must pay particular attention to three important corporate compliance requirements: the recapitalization of companies with losses, the adjustment of the minimum share capital, and the updating of CAEN Rev. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4478","post","type-post","status-publish","format-standard","hentry","category-senza-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>- DVS Europe<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2026\/10\/22\/4478\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"- DVS Europe\" \/>\n<meta property=\"og:description\" content=\"SRL Romania 2026\u20132027: Recapitalization, Share Capital, and CAEN Rev. 3 DVS Europe | Regulatory Update \u2013 October 2026 In 2026\u20132027, limited liability companies (SRLs) in Romania must pay particular attention to three important corporate compliance requirements: the recapitalization of companies with losses, the adjustment of the minimum share capital, and the updating of CAEN Rev. 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