Societate în nume colectiv SNCRomania
What it takes to form, own and run a general partnership in Romania, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Asociații în societatea în nume colectiv și asociații comanditați în societatea în comandită simpla sau în comandită pe acțiuni răspund nelimitat și solidar pentru obligațiile sociale.
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Societatea comercială va avea cel puțin doi asociați, în afară de cazul când legea prevede altfel.
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Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the SNC.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Not in our records
- Members
- At least 2
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Societatea comercială va avea cel puțin doi asociați, în afară de cazul când legea prevede altfel.
- A local company secretary
- Does not apply
- A local registered agent
- Not in our records
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the SNC.
Important dates
When each obligation falls due, as the authority states it.
- The registrar's decision registering the legal person is published as an extract in the Mo
- Not in our records
With Monitorul Oficial al României, Partea a IV-a
Not stated on onrc.ro/index.php/ro/inmatriculari/persoane-juridice/nume-colectiv when checked
What is public
Not in our records What the register shows the public is not in our records for the SNC.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 1–16%
Profit tax of 16% on taxable profit (Fiscal Code art. 17). A Romanian legal person that qualifies as a micro-enterprise (revenue not above EUR 100,000 in the previous year, at least one employee, and the other conditions of art. 47) instead pays 1% of its revenue, not of profit (arts 47 and 51) and is outside the profit-tax title (art. 13(2)(h)). The Fiscal Code treats a 'societate în nume colectiv' and a 'societate în comandită simplă' as Romanian legal persons alongside the other company forms (art. 24 conditions), so profit tax applies to the partnership itself.
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Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%.
- CFC rules in Romania
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the SNC.
Every business in Romania
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
4 services name Romania on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Societate în nume colectiv (SNC)
- ISO 20275 code
- F68HSecondary GLEIF, Entity Legal Forms code list