Why you need a separate guide after the ONRC certificate
Lexter’s blog already covers the ONRC dossier, online filing via MyPortal, registered office, CAEN codes, 2026 share capital, and PFA vs SRL. Those guides stop at the registration certificate — but founders immediately search what comes next.
The five highest-volume queries in this space not yet covered by our articles are: (1) how to access SPV ANAF, (2) how to activate RO e-Factura, (3) when to open a bank account and pay in share capital, (4) initial tax obligations, and (5) what to do when hiring (REGES Online). This guide connects them in a chronological checklist, with links to existing Lexter articles where topics are already detailed.
Step 0: ONRC certificate, CUI, and data verification
After the dossier is approved, download the registration certificate from MyPortal ONRC (or receive it through your filing channel). It contains the company name, registered office, CAEN codes, subscribed share capital, directors, shareholders, and Unique Registration Code (CUI).
Verify immediately that the name, office, CAEN codes, and capital match the articles of association and beneficial owner declaration — mismatches between ONRC, ANAF, and the bank cause delays later. If you used our ONRC dossier or online incorporation guides, this step should confirm data, not reveal surprises.
1. SPV ANAF — Virtual Private Space (mandatory for ANAF communication)
SPV (Spațiul Privat Virtual) is ANAF’s platform where the company receives decisions, notices, and files certain returns. For a new SRL, SPV access is effectively the first digital contact with the tax authority after ONRC.
Registration is online, usually with the director’s qualified electronic signature (or an authorized representative). After login, you link the company CUI and confirm legal representative status. Without active SPV, you cannot manage e-Factura, many returns, or electronic correspondence with ANAF efficiently.
If you already obtained a qualified signature for MyPortal ONRC, you can reuse it — the same digital tool serves SPV too, which is why our online incorporation guide treats the signature as a long-term investment, not just a filing requirement.
- Go to ANAF website → SPV section → user registration (if needed).
- Authenticate with qualified certificate or the method accepted at access time.
- Add the company by CUI and confirm director/representative role.
- Verify test messages and that notifications are enabled.
- Track certificate expiry — expiration blocks filings and e-Factura signing.
2. RO e-Factura — mandatory electronic invoicing
RO e-Factura (Romania’s national e-invoicing system run by ANAF) is mandatory from 1 January 2026 for B2B, B2C, and B2G invoices — whether you bill a company, an individual, or a public institution. A new SRL must transmit invoices through the system; emailing a PDF alone does not meet the obligation.
Activation typically requires: working SPV access, e-Factura enrollment, compatible invoicing software (or ANAF interface), and signing/transmission within legal deadlines. From 2026, the deadline is 5 working days from issue (or from the legal issue date), replacing the previous 5 calendar-day rule — under Emergency Ordinance 89/2025.
Even without clients yet, e-Factura still matters: suppliers will use it, and you will receive invoices in SPV. Week-zero setup avoids fines (from 1,000 RON for small taxpayers, by size category) when your first invoice is issued.
3. Bank account and share capital payment
Company law allows staged capital payments: typically at least 30% of subscribed capital within 3 months of registration, the remaining 70% within 12 months — you do not need to deposit the full amount before ONRC filing.
Banks open a share capital account based on the ONRC certificate, articles of association, and representatives’ ID documents. Minimum declared capital for a new SRL in 2026 is 500 RON (Law 239/2025) — details on articles, shares, and the 5,000 RON increase rule are in our dedicated share capital guide.
After payment, the bank issues proof for accounting. Capital belongs to the company — you cannot withdraw it as personal salary without legal procedures (dividends, loans, etc.).
- Choose a bank and request share capital + operating current account (often opened together).
- Submit ONRC certificate, articles, director ID, appointment decision if required.
- Pay at least 30% of capital within 3 months (e.g. 150 RON of 500 RON).
- Keep bank statement and payment proof for your accountant.
- Schedule the remaining 70% before the 12-month deadline.
4. Initial tax setup: micro vs profit, VAT, returns
ONRC registers the company; the effective tax regime (microenterprise or profit tax) and VAT options are managed at ANAF, usually via SPV with accountant support. At incorporation, clarify immediately whether you meet microenterprise conditions — from 1 January 2026, the single rate is 1% on revenue (Emergency Ordinance 89/2025), with a EUR 100,000 turnover ceiling checked cumulatively over the fiscal year; above the ceiling you switch to 16% profit tax. Micro status requires at least one full-time employee — see our PFA vs SRL comparison.
VAT becomes mandatory when cumulative turnover exceeds the 395,000 RON exemption threshold (raised from 300,000 RON on 1 September 2025) or when you register voluntarily; normal VAT applies from the transaction that triggers the breach. Many new SRLs are not VAT payers in early months. Dividends distributed after 1 January 2026 are taxed at 16% (vs 10% in 2025). Periodic returns (Form 112 if you have employees, annual returns, etc.) start once activity exists; even without operations, some situations require nil returns — your accountant sets the calendar.
Do not delay the first accounting consultation until you sign a contract: micro vs profit structure, expense deductibility, and e-Factura timing are decided now, not at year-end.
5. REGES Online — when you hire or pay a salaried director
REGES (General Register of Employees) replaced REVISal for employment contract reporting. Any SRL that hires — including a director under a salaried management contract, a common setup — reports in REGES Online, not legacy REVISal.
Obligations include registering the contract, amendments, and termination within legal deadlines. The platform is administered by the Labor Inspectorate; access uses dedicated credentials. If you start with no employees, you can defer this step — but many companies have at least one contract (director) from month zero. In June 2026, minimum gross wage is 4,050 RON until 30 June; from 1 July 2026 it rises to 4,325 RON, and the non-taxable amount on minimum wage drops from 300 RON to 200 RON (Emergency Ordinance 89/2025) — relevant if you hire right after incorporation.
Implementation rules were debated in 2025–2026; verify current reporting obligations and deadlines on official sites before your first hire.
Chronological checklist: first 30 days after SRL registration
Order below is indicative — some actions run in parallel; others depend on bank or accountant timing:
- Day 0–1: download ONRC certificate; verify CUI, office, CAEN, capital, directors.
- Week 1: activate SPV ANAF with qualified signature; confirm legal representative.
- Week 1: enroll in RO e-Factura; test issuing/receiving an invoice.
- Week 1–2: open bank account; pay at least 30% of subscribed share capital.
- Week 2: consult accountant — micro vs profit, VAT, return calendar.
- Before first client: commercial flow + e-Factura + electronically signed contracts.
- At first hire: REGES Online contract + Form 112 via SPV (with HR/accountant support).
- Month 1–3: monitor 30% capital deadline; plan remaining 70% within 12 months.
Lexter and the post-incorporation stage
Lexter helps prepare incorporation documents (articles, registered office, CAEN, capital) — the stage before the ONRC certificate. It does not open SPV, activate e-Factura, or file tax returns on your behalf.
Recommended flow: generate and file with Lexter + MyPortal → receive certificate → follow the checklist above with your accountant, bank, and SPV. Lexter articles thus complement each other chronologically without redundant overlap.
Disclaimer
Informational checklist as of June 2026. ANAF procedures (SPV, e-Factura), banks, and REGES Online change. Verify anaf.ro, onrc.ro, and official labor sites before acting. Not legal, tax, or accounting advice.
Frequently asked questions
- How soon must I register for SPV ANAF after incorporation?
- Practically as soon as possible — ideally within the first week. SPV is the main ANAF communication channel and a prerequisite for e-Factura and many returns. Without SPV, the company cannot operate digitally as expected under current tax practice.
- Is e-Factura mandatory immediately after the ONRC certificate?
- Yes, from the moment you issue invoices — B2B, B2C, or B2G — under 2026 rules. Transmission deadline is 5 working days from issue. Even without clients yet, configure RO e-Factura alongside SPV so your first invoice is not blocked.
- Must I deposit all 500 RON share capital before opening the bank account?
- Not necessarily all at once on day zero. Law provides staged payments: at least 30% within 3 months, the rest within 12 months. The bank opens the account based on ONRC documents; payments follow the articles — see our 2026 share capital guide.
- How is this different from the ONRC dossier article?
- The ONRC dossier article explains filing documents for registration. This guide starts after approval: SPV, e-Factura, banking, tax setup, and REGES. The two articles complement each other without duplication.
- Do I need REGES Online if I am the sole shareholder and director?
- If you have no employment or salaried management contract and hire nobody, you may have no immediate REGES obligations. Many SRLs still have a remunerated director contract — then REGES becomes relevant from month zero.
- Does Lexter help with SPV or e-Factura?
- No. Lexter focuses on SRL incorporation documents. SPV, e-Factura, accounting, and REGES remain your responsibility, your accountant’s, or specialized providers’.