Starting 1 January 2026, all legal entities in Romania will be required to hold at least one payment account, either with a Romanian bank or with the State Treasury. This obligation is introduced by Law no. 239/2025, which amends Law no. 70/2015 on cash collection and payment operations.
For existing companies, the rule applies as of 1 January 2026. Newly established companies must open a payment account within 60 working days from incorporation, and the account must be maintained for the entire duration of the company’s activity.
Companies without a payment account risk fines ranging from RON 3,000 to RON 10,000, as well as being declared fiscally inactive. Fiscal inactivity may result in VAT deregistration and the inability to deduct expenses and related VAT.
Our team of professional is available for any clarifications or additional details required in your analysis. The above information represents just a summary of aspects we consider relevant in the recently published legislation. This is not exhaustive disclosure of information and it is not intended to be used as advice on any particular matter. We invite all readers to contact us for further clarification of any specific issue. Argus Audit team and its associates disclaim liability in any action taken by a third party in reliance exclusively on summarized information presented in our publications.