Mandatory bank account and ANAF fiscal inactivity in 2026: 60 days, 5 months, RON 3,000–10,000 fines

Tavoris’s blog covers opening an account to pay in share capital, the duty to accept cards (POS), voluntary ONRC suspension, e-TVA, micro/profit tax, and CAEN Rev. 3. Searches for “mandatory SRL bank account 2026”, “ANAF fiscal inactivity”, “accounts 5 months”, “RON 3,000–10,000 fine without account”, and “60 working days new company account” are a different topic: from 1 January 2026, missing a payment account or annual financial statements can trigger fiscal inactivity, not only a fine.

Five dominant topics: (1) who must hold a payment account and by when, (2) the RON 3,000–10,000 fine and banks’ duty not to refuse opening, (3) the two new inactivity cases in art. 92(1^2) of the Tax Procedure Code, (4) the 31 October 2026 window for 2025 annual accounts, (5) inactivity effects (VAT, counterparties, tax record) and reactivation. Data updated as of 7 September 2026. Do not confuse ANAF fiscal inactivity with ONRC activity suspension.

Law 70/2015, as amended by Law 239/2025 (Official Gazette no. 1160/15 December 2025, in force from 1 January 2026), requires legal persons to hold a payment account in Romania or at a State Treasury unit. Payment account, art. 2(g): an account in the company’s name used to execute payment transactions — typically a current account, not a savings deposit. Treasury is a legal alternative to a bank.

Existing SRL: the duty has run since 1 January 2026, for the whole period of activity (art. 1(1^2) and (1^3)). New SRL: maximum 60 working days from incorporation. Working days exclude Saturdays, Sundays, and public holidays — not calendar days. The post-incorporation guide explains staged capital (30% in 3 months, 70% in 12 months, RON 500 minimum); that calendar does not replace the 60 working-day clock for actually having an account.

Payment service providers operating in Romania (banks, payment institutions, e-money — Law 209/2019) may not refuse opening, except where it would breach Law 129/2019 (AML) or GEO 202/2008 (international sanctions) — art. 1(1^4). A foreign IBAN does not meet the wording (“in Romania or at the Treasury”).

Breach of art. 1(1^2) and (1^3) is a contravention: a fine of RON 3,000 to 10,000 (art. 12(4) of Law 70/2015). Contraventions under this law do not get the half-minimum payment within 15 days (art. 14). The ANAF DGRFP Ploiești guide of 31 July 2026 confirms the same amounts.

The fine is only the first layer. Missing an account is also a fiscal-inactivity ground (next section). Without an account you cannot pay salaries, dividends, or VAT, you cannot receive card/SoftPOS proceeds, and you cannot use the “100% via bank” exception from the card-payments guide.

Cash ceilings in the same law remain in force (ANAF guide 31 July 2026): between businesses, collections max. RON 5,000/day/person (RON 10,000 at cash & carry); payments max. RON 5,000/person and RON 10,000/day in total; versus individuals, RON 10,000/day/person; cash in till max. RON 50,000 at day-end. Loans to/from individual associates must be non-cash only. Typical sanction: 25% of the amount above the ceiling, minimum RON 500. Splitting invoices to dodge the ceiling is forbidden.

Law 239/2025 supplemented art. 92 of Law 207/2015 (Tax Procedure Code). From 1 January 2026, a legal person is also declared inactive if: (a) it has no payment account in Romania or at the Treasury; or (b) it has not filed annual financial statements within 5 months of the legal deadline. ANAF press release no. 151/11 February 2026 states that checks cover statements whose legal filing deadline falls in 2026 — in practice, the 2025 year-end accounts.

Legal deadline for an SRL (Accounting Law 82/1991, art. 36): 31 May inclusive of the following year. Five months after 31 May 2026 = 31 October 2026. As of 7 September 2026, 54 calendar days remain until that threshold. Other legal persons (not companies under Law 31/1990): deadline 30 April, inactivity threshold 30 September 2026. Entities with no activity since incorporation may file a no-activity declaration with ANAF within 60 days of year-end — a different clock from the 60 working days for the account.

Fiscal inactivity is not ONRC suspension (maximum 3 years, at your request — see the suspension/strike-off guide). You can be active in the trade register and inactive at ANAF. The register of inactive/reactivated taxpayers is public on anaf.ro; check your CUI and your suppliers’ before booking invoices.

When the decision is served, if you are VAT-registered, the VAT code is cancelled. If you still invoice, you collect VAT with no input deduction; output VAT is declared and paid by the 25th inclusive of the month after chargeability (ANAF release 11 February 2026). Taxes, duties, and social contributions (including Form 112 if you have employees) remain due — inactivity is not a tax holiday.

Your counterparties: expenses and VAT on invoices issued by an inactive taxpayer are generally non-deductible (art. 11 and art. 25(4)(j) of the Fiscal Code). Exceptions: purchases in forced execution or from persons in bankruptcy (Law 85/2014). In practice, B2B clients may stop orders as soon as you appear in the register. Inactivity is entered in the tax record of the company and of the legal representatives in office at the time.

Reactivation: fix the cause (open the account or file the statements), have all returns filed, no outstanding tax debts, and not be in other inactivity situations (expired headquarters, no statutory bodies, temporary inactivity recorded at ONRC). If you do not reactivate within one year, the tax authority seeks dissolution (Law 239/2025). ONRC may block mentions for fiscally inactive companies.

Follow these steps according to how old the company is:

Tavoris prepares the SRL incorporation dossier. It does not open bank or Treasury accounts, file annual financial statements, or submit ANAF reactivation requests.

After the certificate, the payment account (and capital payment) remain yours, at a bank or the Treasury. Annual accounts and the tax vector are handled with your accountant, in SPV.

Informational guide as of 7 September 2026. Law 70/2015, Law 239/2025, Law 82/1991, art. 92 of Law 207/2015, and ANAF procedures may change. Verify anaf.ro. Not tax, banking, or legal advice.