SRL amendments at ONRC in 2026: office, director, CAEN, capital & Form 700

Lexter’s blog covers incorporation (ONRC dossier, articles, 500 RON capital, office, CAEN, online filing, beneficial owner), immediate post-certificate steps (SPV, e-Factura), and suspension or removal. When the company evolves — new address, director, activity, or tax regime — different high-volume searches appear, not covered until now.

The five dominant topics are: (1) registered office change, (2) director change, (3) CAEN code update, (4) share capital increase (500 → 5,000 RON), (5) tax vector update via Form 700 (1% micro, 16% profit, VAT). This guide connects them in an ONRC + ANAF mention checklist with data current as of June 2026.

Changes to articles of association or trade register data are filed at ONRC — counter or myportal.onrc.ro, with qualified e-signature for online filing. Application is usually due within 15 days of the amending act (AGM resolution, sole shareholder decision, new office contract, etc.).

Typical documents: ONRC application form, updated articles or amending act, shareholder resolution/decision, specific proof (office, capital payment) and fee payment. Standard registrar processing is one working day from application registration — if the file is complete.

Any beneficial owner change must be reported separately within 15 days — see our articles and beneficial owner guide. Keep ONRC, ANAF, and commercial contracts aligned after each mention.

Office change is the most frequent post-incorporation mention. ONRC distinguishes moves within the same county vs transfer to another county — the latter changes the competent trade register office.

You need proof of the new office (loan for use/lease, title — same rules as incorporation, detailed in our registered office guide), AGM resolution/sole shareholder decision, articles with updated address, and ONRC application. Operating condition declarations update if activity or premises require new statements.

After registration, update the address at ANAF (Form 010/tax vector), bank, clients, and e-Factura invoices. Mismatch between ONRC certificate and SPV data causes audit issues.

Replacing or appointing a new director requires AGM resolution or sole shareholder decision, updated articles (management section), and ONRC application. An LLC cannot remain without a legal representative — plan overlap between appointment and resignation.

Common documents: resolution on revocation/appointment, signature specimen if required, new director ID copy, self-declarations on eligibility. If the new director becomes beneficial owner (effective control), update beneficial owner declaration within 15 days.

Director remuneration (management contract, employment) is handled separately — for employment or salaried management, check REGES Online (post-incorporation guide). ONRC change does not replace civil or employment contracts.

If you expand or change activity, update CAEN codes in the trade register. From 2025, alignment with CAEN Rev.3 matters — MJ Order 2938/C/2024 governs activity object updates.

Procedure: AGM resolution/decision, articles with revised activity object, ONRC application. Choose codes aligned with real activity — see our CAEN guide. New codes may require licenses, additional self-declarations, or regulator checks.

ONRC CAEN update does not automatically change tax vector; if new activity affects VAT or micro status, consult your accountant for Form 700.

Law 239/2025 requires: new SRL — minimum 500 RON capital; existing SRL with prior-year net turnover over 400,000 RON — minimum 5,000 RON. Affected companies must amend articles within 2 years of the law entering force (roughly by December 2027).

For increase: AGM resolution/decision, updated articles, proof of payment of the increased amount to the company account, ONRC application. If increase is solely for Law 239/2025 alignment by 31 December 2026, Official Gazette (Part IV) publication fee is reduced by 50% — worth planning for.

Increase is distinct from initial 30%/70% payments at incorporation — see share capital guide. Additional capital remains company assets, not freely withdrawable by shareholders.

Tax regime changes are not ONRC-only — the tax vector updates at ANAF via Form 700, filed in SPV with qualified signature. Relevant June 2026 figures for decisions:

Adapt steps to your change type — not every line applies each time:

Lexter focuses on SRL incorporation — initial articles and dossier data. It does not file ONRC amendment mentions or Form 700.

If you incorporated with Lexter and change office, director, or CAEN, use structured account data as a basis for the amending act, then complete ONRC/ANAF procedures with your accountant.

Informational guide as of June 2026. ONRC forms, Law 239/2025, Emergency Ordinance 89/2025, and ANAF procedures change. Verify onrc.ro and anaf.ro. Not legal, tax, or accounting advice.