{"id":31802,"date":"2024-10-07T09:19:23","date_gmt":"2024-10-07T06:19:23","guid":{"rendered":"https:\/\/legalbadger.org\/?p=31802"},"modified":"2025-03-12T20:58:29","modified_gmt":"2025-03-12T17:58:29","slug":"documents-necessaires-a-la-creation-dune-societe-a-responsabilite-limitee-en-roumanie","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/fr\/juridique\/droit-des-affaires\/documents-necessaires-a-la-creation-dune-societe-a-responsabilite-limitee-en-roumanie\/","title":{"rendered":"Documents n\u00e9cessaires \u00e0 la cr\u00e9ation d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e en Roumanie"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Dans le contexte \u00e9conomique actuel en Roumanie, la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SRL) se distingue comme l&rsquo;une des formes d&rsquo;organisation juridique les plus populaires pour les entreprises commerciales. Le terme <\/span><i><span style=\"font-weight: 400;\">\u00ab responsabilit\u00e9 limit\u00e9e \u00bb<\/span><\/i><span style=\"font-weight: 400;\"> indique que les associ\u00e9s ne sont responsables des dettes de la soci\u00e9t\u00e9 qu&rsquo;\u00e0 hauteur de leur apport au capital social.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La cr\u00e9ation d&rsquo;une SRL en Roumanie implique son enregistrement aupr\u00e8s de l&rsquo;Office National du Registre du Commerce (ONRC). Cette proc\u00e9dure n\u00e9cessite la pr\u00e9paration et le d\u00e9p\u00f4t d&rsquo;un dossier comprenant plusieurs documents obligatoires. En fonction de chaque cas particulier, d&rsquo;autres documents peuvent \u00eatre requis. Voici les <\/span><b>documents n\u00e9cessaires<\/b><span style=\"font-weight: 400;\"> pour l&rsquo;enregistrement d&rsquo;une SRL aupr\u00e8s de l&rsquo;ONRC :<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> Demande d&rsquo;enregistrement, qui doit \u00eatre remplie avec pr\u00e9cision et exactitude, en fournissant toutes les informations demand\u00e9es sur la future soci\u00e9t\u00e9.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Annexe 1 concernant l&rsquo;enregistrement fiscal, un document garantissant l&rsquo;inscription de la soci\u00e9t\u00e9 dans les registres fiscaux.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Annexe 2 concernant les investissements \u00e9trangers, requise si un ou plusieurs associ\u00e9s sont des personnes physiques ou morales \u00e9trang\u00e8res.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> D\u00e9claration sur l&rsquo;honneur attestant que l&rsquo;entreprise remplit toutes les conditions l\u00e9gales pour exercer son activit\u00e9.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Preuve de v\u00e9rification de la disponibilit\u00e9 et de r\u00e9servation du nom de la soci\u00e9t\u00e9, une \u00e9tape pr\u00e9liminaire essentielle pour garantir l\u2019unicit\u00e9 du nom choisi.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Acte constitutif de la soci\u00e9t\u00e9, en original, qui constitue le document fondamental \u00e9tablissant le cadre juridique et organisationnel de la SRL.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Documents justifiant le droit d\u2019usage du si\u00e8ge social, comme un contrat de location ou un acte de propri\u00e9t\u00e9.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Documents prouvant les qualifications professionnelles des fondateurs et administrateurs dans le domaine d\u2019activit\u00e9 de la soci\u00e9t\u00e9, si la l\u00e9gislation exige des qualifications sp\u00e9cifiques.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Copies des pi\u00e8ces d\u2019identit\u00e9 de toutes les personnes impliqu\u00e9es dans la soci\u00e9t\u00e9 : fondateurs, associ\u00e9s, administrateurs, commissaires aux comptes ou auditeurs.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> D\u00e9claration sur le b\u00e9n\u00e9ficiaire effectif de la personne morale, conform\u00e9ment \u00e0 la l\u00e9gislation sur la pr\u00e9vention du blanchiment d\u2019argent.<\/span><\/li>\n<\/ul>\n<h2><b><a href=\"https:\/\/legalbadger.org\/legal\/drept-comercial\/actul-constitutiv\/\">Acte constitutif<\/a> d\u2019une SRL en Roumanie<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">L&rsquo;acte constitutif de la SRL est le document d\u00e9finissant la structure et le fonctionnement de la soci\u00e9t\u00e9. Conform\u00e9ment aux dispositions l\u00e9gales et aux pratiques en vigueur, ce document doit contenir plusieurs informations essentielles relatives \u00e0 l&rsquo;organisation de l&rsquo;entreprise. Parmi celles-ci :<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> La forme juridique de la soci\u00e9t\u00e9, qui dans ce cas est une Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e, ainsi que son nom complet et sa dur\u00e9e d&rsquo;existence.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> L\u2019adresse du si\u00e8ge social, qui doit \u00eatre clairement indiqu\u00e9e et correspondre aux documents justificatifs fournis.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> L\u2019objet social de la soci\u00e9t\u00e9, pr\u00e9cisant \u00e0 la fois l\u2019activit\u00e9 principale et les activit\u00e9s secondaires, toutes identifi\u00e9es par les codes CAEN appropri\u00e9s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Le capital social de la soci\u00e9t\u00e9, d\u00e9taillant l&rsquo;apport de chaque associ\u00e9 et la r\u00e9partition des profits et pertes.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> La structure de gouvernance de la soci\u00e9t\u00e9, incluant la composition et les attributions de l\u2019assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Le mode d\u2019administration de la soci\u00e9t\u00e9, pr\u00e9cisant clairement le ou les administrateurs ainsi que les pouvoirs qui leur sont conf\u00e9r\u00e9s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les dispositions relatives \u00e0 l&rsquo;activit\u00e9 \u00e9conomique et financi\u00e8re de la soci\u00e9t\u00e9, y compris les modalit\u00e9s de r\u00e9partition des b\u00e9n\u00e9fices.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les modalit\u00e9s de contr\u00f4le de l&rsquo;activit\u00e9 de la soci\u00e9t\u00e9, soit par des commissaires aux comptes, soit par des auditeurs, selon les exigences l\u00e9gales applicables.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les proc\u00e9dures d&rsquo;exclusion et de retrait des associ\u00e9s pour \u00e9viter d\u2019\u00e9ventuels conflits futurs.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les conditions et proc\u00e9dures de dissolution et de liquidation de la soci\u00e9t\u00e9, conform\u00e9ment aux dispositions l\u00e9gales en vigueur.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les modes de r\u00e9solution des \u00e9ventuels litiges pouvant survenir au cours de l&rsquo;activit\u00e9 de la soci\u00e9t\u00e9.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Toute autre information li\u00e9e \u00e0 l&rsquo;organisation et au fonctionnement de la soci\u00e9t\u00e9.<\/span><\/li>\n<\/ol>\n<h3><b>Imp\u00f4ts et taxes pour une SRL en Roumanie<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal applicable \u00e0 une SRL est d\u00e9termin\u00e9 par plusieurs facteurs, dont le chiffre d\u2019affaires, le secteur d\u2019activit\u00e9 et les options fiscales choisies par l\u2019entreprise. En g\u00e9n\u00e9ral, une SRL nouvellement cr\u00e9\u00e9e entre dans la cat\u00e9gorie des microentreprises, b\u00e9n\u00e9ficiant d&rsquo;un r\u00e9gime fiscal sp\u00e9cifique, sous r\u00e9serve de remplir certaines conditions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les principales obligations fiscales d\u2019une SRL incluent :<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> L&rsquo;imp\u00f4t sur les revenus des microentreprises. Selon le Code fiscal, cet imp\u00f4t s&rsquo;applique aux SRL ayant un chiffre d&rsquo;affaires annuel inf\u00e9rieur \u00e0 500 000 euros.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Le taux d\u2019imposition est de <\/span><b>1%<\/b><span style=\"font-weight: 400;\"> pour les microentreprises r\u00e9alisant un chiffre d\u2019affaires inf\u00e9rieur ou \u00e9gal \u00e0 60 000 euros et n\u2019exer\u00e7ant pas certaines activit\u00e9s sp\u00e9cifi\u00e9es par l\u2019article 51 du Code fiscal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le taux d\u2019imposition est de 3% pour les entreprises ayant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 60 000 euros ou exer\u00e7ant certaines activit\u00e9s sp\u00e9cifiques.<\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> L&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices : Il devient applicable lorsque la SRL d\u00e9passe le seuil de 500 000 euros de chiffre d&rsquo;affaires annuel ou exerce certaines activit\u00e9s sp\u00e9cifiques (banques, jeux de hasard, etc.). Le taux standard d&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices est de 16 %.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> La TVA : Une SRL doit obligatoirement s&rsquo;enregistrer \u00e0 la TVA si son chiffre d&rsquo;affaires annuel d\u00e9passe 300 000 lei. Le taux standard de TVA en Roumanie est de 19 %, avec des taux r\u00e9duits (9 % ou 5 %) pour certaines cat\u00e9gories de biens et services.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les cotisations sociales pour les employ\u00e9s : La SRL doit calculer, retenir et verser les cotisations sociales, y compris la contribution pour l\u2019assurance travail (2,25 % du salaire brut), la contribution \u00e0 l\u2019assurance retraite (CAS) et la contribution \u00e0 l\u2019assurance sant\u00e9 (CASS).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> L&rsquo;imp\u00f4t sur les dividendes : Lorsqu&rsquo;une SRL distribue des dividendes \u00e0 ses associ\u00e9s, elle doit pr\u00e9lever et verser un imp\u00f4t de <\/span><b>8%<\/b><span style=\"font-weight: 400;\"> sur le montant brut des dividendes.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Autres taxes et imp\u00f4ts locaux : Selon l&rsquo;activit\u00e9 et la localisation du si\u00e8ge social et des \u00e9tablissements secondaires, la SRL peut \u00eatre soumise \u00e0 d&rsquo;autres taxes locales (taxe fonci\u00e8re, autorisation d\u2019exploitation, etc.).<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Il est important de noter que la l\u00e9gislation fiscale \u00e9volue fr\u00e9quemment et que les obligations fiscales d&rsquo;une SRL peuvent varier en fonction des modifications l\u00e9gislatives et des sp\u00e9cificit\u00e9s de l&rsquo;activit\u00e9 exerc\u00e9e.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le contexte \u00e9conomique actuel en Roumanie, la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SRL) se distingue comme l&rsquo;une des formes d&rsquo;organisation juridique les plus populaires pour les entreprises commerciales. Le terme \u00ab responsabilit\u00e9 limit\u00e9e \u00bb indique que les associ\u00e9s ne sont responsables des dettes de la soci\u00e9t\u00e9 qu&rsquo;\u00e0 hauteur de leur apport au capital social. La [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31803,"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-31802","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>Documents n\u00e9cessaires \u00e0 la cr\u00e9ation d&#039;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e en Roumanie - Legal Badger<\/title>\n<meta name=\"description\" content=\"Documents n\u00e9cessaires \u00e0 la cr\u00e9ation d&#039;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e 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\/?p=31987\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documents n\u00e9cessaires \u00e0 la cr\u00e9ation d&#039;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e en Roumanie - 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