{"id":30463,"date":"2024-03-21T14:28:05","date_gmt":"2024-03-21T11:28:05","guid":{"rendered":"https:\/\/legalbadger.org\/?p=30463"},"modified":"2025-03-12T21:01:59","modified_gmt":"2025-03-12T18:01:59","slug":"couts-de-creation-dune-srl-en-2025-en-roumanie","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/fr\/juridique\/droit-des-affaires\/couts-de-creation-dune-srl-en-2025-en-roumanie\/","title":{"rendered":"Co\u00fbts de cr\u00e9ation d&rsquo;une SRL en 2025 en Roumanie"},"content":{"rendered":"<h2><b>Quels sont les co\u00fbts pour la cr\u00e9ation d&rsquo;une SRL en 2025 en Roumanie ?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">En Roumanie, la loi de base r\u00e9gissant les types de soci\u00e9t\u00e9s est<\/span><b> la Loi 31\/1990<\/b><span style=\"font-weight: 400;\">, qui contient des dispositions sur la cr\u00e9ation et l&rsquo;organisation des diff\u00e9rentes formes de soci\u00e9t\u00e9s. Les plus courantes sont la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SRL) et la Soci\u00e9t\u00e9 Anonyme (SA), tandis que les moins fr\u00e9quentes sont la Soci\u00e9t\u00e9 en Nom Collectif (SNC) et la Soci\u00e9t\u00e9 en Commandite par Actions (SCA).<\/span><\/p>\n<p>Pour les entrepreneurs souhaitant g\u00e9rer une <strong>petite ou moyenne entreprise<\/strong>, la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e semble \u00eatre l&rsquo;option la plus r\u00e9pandue et la plus simple, notamment pour les raisons suivantes :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Faible capital social<\/b><span style=\"font-weight: 400;\">. La contribution financi\u00e8re des associ\u00e9s au capital social de l\u2019entreprise est faible et, selon les r\u00e9centes modifications, le montant minimum du capital peut \u00eatre aussi bas que 1 leu.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Responsabilit\u00e9 limit\u00e9e<\/b><span style=\"font-weight: 400;\">. Quelle que soit l&rsquo;implication des associ\u00e9s dans l&rsquo;activit\u00e9 de la soci\u00e9t\u00e9, il peut arriver que l&rsquo;entreprise rencontre des difficult\u00e9s financi\u00e8res. Dans ce cas, un tel statut permet une responsabilit\u00e9 limit\u00e9e des membres, uniquement \u00e0 hauteur du capital social souscrit et lib\u00e9r\u00e9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nombre d&rsquo;associ\u00e9s<\/b><span style=\"font-weight: 400;\">. Il s&rsquo;agit de la seule forme d&rsquo;entreprise pouvant \u00eatre d\u00e9tenue par un seul associ\u00e9. Une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e peut donc \u00eatre cr\u00e9\u00e9e par un associ\u00e9 unique. Par ailleurs, en raison de son caract\u00e8re mixte, le nombre maximal d\u2019associ\u00e9s pouvant se r\u00e9unir dans une telle soci\u00e9t\u00e9 est de 50.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Administration simplifi\u00e9e<\/b><span style=\"font-weight: 400;\">. Ce type de soci\u00e9t\u00e9 peut \u00eatre dirig\u00e9 par toute personne (qu&rsquo;elle soit associ\u00e9e ou tierce), y compris plusieurs administrateurs d\u00e9sign\u00e9s par les statuts lors de la constitution ou, par la suite, par d\u00e9cision de l&rsquo;Assembl\u00e9e G\u00e9n\u00e9rale des Associ\u00e9s.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Faibles co\u00fbts de constitution.<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>En ce qui concerne les co\u00fbts de constitution<\/b><span style=\"font-weight: 400;\">, une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e pr\u00e9sente de nombreux avantages par rapport, par exemple, \u00e0 une soci\u00e9t\u00e9 anonyme. Ainsi, comme mentionn\u00e9 ci-dessus, l&rsquo;investissement dans une SRL n&rsquo;est plus un obstacle avec les nouvelles r\u00e9glementations, puisque le capital social minimum \u00e0 l&rsquo;ouverture peut \u00eatre de seulement 1 leu.\u00a0<\/span><\/p>\n<p><b>Concernant les frais d&rsquo;enregistrement<\/b><span style=\"font-weight: 400;\">, pour la publication des documents constitutifs au Journal Officiel, Partie IV,<\/span><b> le Registre du Commerce facturera des frais de 128 lei<\/b><span style=\"font-weight: 400;\">. Ces frais l\u00e9gaux seront vers\u00e9s sur le compte du Tr\u00e9sor des bureaux du Registre du Commerce \u00e9tablis dans chaque d\u00e9partement et pourront \u00eatre pay\u00e9s en esp\u00e8ces, par carte bancaire aux guichets de l&rsquo;ORC, ainsi que par mandat postal ou virement bancaire. Si le futur associ\u00e9 choisit d&rsquo;envoyer les documents prouvant l&rsquo;enregistrement par voie postale,<\/span><b> des frais suppl\u00e9mentaires de 7,68 lei seront appliqu\u00e9s.<\/b><\/p>\n<p><span style=\"font-weight: 400;\"><a style=\"color: black;\" href=\"https:\/\/blaj-law.ro\/fr\/creer-entreprise-en-roumanie\/\">Cr\u00e9er une soci\u00e9t\u00e9 en Roumanie<\/a>, il est n\u00e9cessaire de disposer d&rsquo;un local pour le si\u00e8ge social et, en cas de location, de pr\u00e9voir les co\u00fbts correspondants.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De plus, si vous avez besoin de conseils juridiques sur l&rsquo;objet social de votre future soci\u00e9t\u00e9, sur les codes CAEN correspondant aux activit\u00e9s envisag\u00e9es ou encore sur la r\u00e9daction des statuts, les co\u00fbts seront compl\u00e9t\u00e9s par les <\/span><b>honoraires juridiques pour les services demand\u00e9s.\u00a0<\/b><\/p>\n<h3><b>Obligations pour la cr\u00e9ation d&rsquo;une SRL en 2025 en Roumanie<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tout d&rsquo;abord, afin de pouvoir exercer une activit\u00e9 commerciale, les futurs associ\u00e9s de la SRL doivent accomplir les formalit\u00e9s d&rsquo;enregistrement aupr\u00e8s du Registre du Commerce et s\u2019acquitter des frais aff\u00e9rents \u00e0 cette proc\u00e9dure.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En outre, bien que le montant minimum du capital social soit de 1 leu, l\u2019\u00e9tape de la lib\u00e9ration du capital, c&rsquo;est-\u00e0-dire le d\u00e9p\u00f4t du montant sur un compte bancaire ouvert \u00e0 cet effet, ne doit pas \u00eatre n\u00e9glig\u00e9e. La Loi 31\/1990 stipule express\u00e9ment que la soci\u00e9t\u00e9 ne peut exercer d\u2019activit\u00e9 tant qu&rsquo;au moins 30 % du capital social souscrit n&rsquo;a pas \u00e9t\u00e9 lib\u00e9r\u00e9, le solde pouvant \u00eatre vers\u00e9 ult\u00e9rieurement apr\u00e8s le d\u00e9but des op\u00e9rations.\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">L\u2019article 9.1, paragraphe (2) de la loi pr\u00e9cit\u00e9e stipule que la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e doit lib\u00e9rer 30 % du capital social souscrit dans un d\u00e9lai maximum de 3 mois \u00e0 compter de la date d&rsquo;immatriculation, <\/span><\/i><b><i>mais avant de commencer ses op\u00e9rations<\/i><\/b><i><span style=\"font-weight: 400;\">, tandis que le solde du capital souscrit doit \u00eatre lib\u00e9r\u00e9 :<\/span><\/i><i><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">.a) pour les apports en num\u00e9raire, dans un d\u00e9lai de 12 mois \u00e0 compter de la date de constitution ;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">.b) pour les apports en nature, dans un d\u00e9lai maximal de 2 ans \u00e0 compter de la date de constitution.<\/span><\/i><\/p>\n<p>En ce qui concerne le si\u00e8ge social, les associ\u00e9s sont tenus de fournir les documents attestant leur droit d&rsquo;utilisation de l\u2019espace pr\u00e9vu \u00e0 cet effet ainsi que, le cas \u00e9ch\u00e9ant, le droit d&rsquo;usage des locaux destin\u00e9s \u00e0 l\u2019\u00e9tablissement secondaire. Lorsque le local est destin\u00e9 \u00e0 un usage r\u00e9sidentiel, pour pouvoir y \u00e9tablir le si\u00e8ge social, les associ\u00e9s doivent obtenir l\u2019accord de l\u2019association des copropri\u00e9taires concernant le changement d&rsquo;affectation des biens immobiliers collectifs r\u00e9sidentiels, conform\u00e9ment \u00e0 la Loi n\u00b0 196\/2018.<\/p>\n<p>Il est important de noter que la cr\u00e9ation d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e entra\u00eene \u00e9galement plusieurs obligations fiscales, aussi bien avant l&rsquo;enregistrement, comme la soumission de l\u2019annexe d\u2019immatriculation fiscale (formulaire standardis\u00e9), qu\u2019apr\u00e8s, notamment le paiement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou sur le chiffre d\u2019affaires des microentreprises ainsi que les contributions sociales.<\/p>\n<p><strong>Les documents requis<\/strong> pour la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e sont les suivants:<\/p>\n<ul>\n<li aria-level=\"1\">la demande d&rsquo;immatriculation originale;<\/li>\n<li aria-level=\"1\">l\u2019annexe d\u2019immatriculation fiscale;<\/li>\n<li aria-level=\"1\">une d\u00e9claration sur l\u2019honneur type attestant le respect des conditions d\u2019exploitation du si\u00e8ge social et des \u00e9tablissements secondaires;<\/li>\n<li aria-level=\"1\">la preuve de la disponibilit\u00e9 et de la r\u00e9servation du nom de la soci\u00e9t\u00e9;<\/li>\n<li aria-level=\"1\">l&rsquo;original des statuts;<\/li>\n<li aria-level=\"1\">le document justifiant le droit d\u2019usage des locaux pr\u00e9vus pour le si\u00e8ge social et\/ou les \u00e9tablissements secondaires;<\/li>\n<li aria-level=\"1\">les documents d\u2019identit\u00e9 des fondateurs, administrateurs, commissaires aux comptes ou auditeurs, qu\u2019ils soient des personnes physiques ou morales;<\/li>\n<li aria-level=\"1\">une d\u00e9claration sur l&rsquo;honneur pour les personnes physiques \u00e9trang\u00e8res ou les repr\u00e9sentants de personnes morales \u00e9trang\u00e8res non enregistr\u00e9es fiscalement en Roumanie, ainsi que sa traduction effectu\u00e9e par un traducteur asserment\u00e9, le cas \u00e9ch\u00e9ant;<\/li>\n<li aria-level=\"1\">les informations issues des registres fiscaux des personnes soumises \u00e0 l\u2019obligation de fournir un certificat de non-redevance fiscale &#8211; demand\u00e9es directement par le CRO;<\/li>\n<li aria-level=\"1\">une d\u00e9claration des b\u00e9n\u00e9ficiaires effectifs de la soci\u00e9t\u00e9;<\/li>\n<li aria-level=\"1\">la preuve du paiement des frais l\u00e9gaux.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les co\u00fbts pour la cr\u00e9ation d&rsquo;une SRL en 2025 en Roumanie ? En Roumanie, la loi de base r\u00e9gissant les types de soci\u00e9t\u00e9s est la Loi 31\/1990, qui contient des dispositions sur la cr\u00e9ation et l&rsquo;organisation des diff\u00e9rentes formes de soci\u00e9t\u00e9s. Les plus courantes sont la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SRL) et la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":30464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[289],"tags":[],"ppma_author":[119],"class_list":["post-30463","post","type-post","status-publish","format-standard","has-post-thumbnail","category-droit-des-affaires"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co\u00fbts de cr\u00e9ation d&#039;une SRL en 2025 en Roumanie - Legal Badger<\/title>\n<meta name=\"description\" content=\"Co\u00fbts de cr\u00e9ation d&#039;une SRL en 2025 en Roumanie\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/srl-alapitasi-koltsegek-romaniaban-2025-ben\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co\u00fbts de cr\u00e9ation d&#039;une SRL en 2025 en Roumanie - 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