This page was translated from Romanian with the help of Claude (claude.ai), an artificial-intelligence assistant, and may contain translation errors. The reference text is the Romanian one. If you notice a mistake or an unnatural wording and would like to help us, please write to us at corecturi@civicsuport.ro. Thank you.
This guide describes the law in Romania. Documents are filed in Romanian; the translation is a courtesy, and the legally binding text is the Romanian one.
An association is the simplest form through which a few people can work together, legally, for a common purpose: a neighbourhood club, a parents' group, an organisation that follows how public money is spent. The law that governs it is Ordonanța Guvernului nr. 26/2000 cu privire la asociații și fundații (Government Ordinance No. 26/2000 on associations and foundations).
Below you will find the steps, in order, from the idea to an association that is up and running. Each step says what to do, where to go, what documents you need, what it costs and how long it takes, and underneath, the law it rests on.
In short: you need at least 3 members, an available name, a registered office and a statute signed by everyone. The statute no longer has to be authenticated by a notary or certified by a lawyer; your signature is enough. The registration fee at the district court (judecătoria) is 100 lei.
What has changed since December 2020. Many old guides say that you need “a memorandum of association and a statute, authenticated by a notary or certified by a lawyer” and a minimum amount of assets. Legea nr. 276/2020 (Law No. 276/2020) changed that: now a single document, the statute, is concluded, as a private signed document, and for associations there is no longer a minimum value for the assets. The authenticated form (at a notary) remains mandatory only if a member contributes a building or a plot of land to the association.
Step 1 — Gather at least three members
What to do: Find at least two other people who want to join the association with you. Members can be natural persons or legal persons (for example, another association or a company). Agree together on the purpose: what you want to do and for whom.
Where: Nowhere, for now; it is an agreement among yourselves.
Documents: No document is needed at this step. For each member who is a natural person, have a valid identity document ready.
Cost: 0 lei.
Time: As long as it takes you to agree on the purpose.
Good to know: Associations with more than 15 members must have an auditor (cenzor), and those with more than 100 members, an audit committee (art. 27 and 27^1).
Legal basis: OG nr. 26/2000, art. 4 alin. (1), art. 27 alin. (2) and art. 27^1 alin. (1), legislatie.just.ro; Constituția României (the Constitution of Romania), art. 40 (the right of association), legislatie.just.ro.
Step 2 — Choose the name and request proof that it is available
What to do: Choose a name and request from the Ministry of Justice (Ministerul Justiției) proof that the name is available. The Ministry checks in the National Register of Non-Profit Legal Persons (Registrul național al persoanelor juridice fără scop patrimonial) that there is no other association, foundation or federation with the same name or with one so similar as to cause confusion.
What the name must not contain:
- words that could cause it to be confused with a public institution, for example “comisariat” (commissariat), “inspectorat” (inspectorate), “gardă” (guard), “autoritate” (authority), “poliție” (police), “jandarmerie” (gendarmerie), “protecția consumatorilor” (consumer protection) or their derivatives;
- the name of a professional body (for example “Barou” (Bar), “Cameră” (Chamber), “Uniunea Națională a Notarilor Publici din România”);
- the words “național” (national) or “român” (Romanian) or their derivatives, except with the prior consent of the General Secretariat of the Government (Secretariatul General al Guvernului).
If the name is in a foreign language, attach a certified translation to the request, except for proper names, untranslatable names and internationally established names.
Where: At the Ministry of Justice, the National NGO Register. Since 11 September 2026, the Ministry has had a portal for NGOs, at rnong.just.ro, through which requests and documents can be filed online and fees can be paid (the Ministry of Justice's announcement).
Documents: The request to check the availability of the name and to reserve it, which you fill in on the portal, and proof of payment of the fee. You can propose several names, in order of preference. If the name contains foreign words, the original of the certified translation is sent to the Public Relations Service (Serviciul de Relații cu Publicul) of the Ministry of Justice. For a request filed other than online, ask the Ministry of Justice's Public Relations Service.
Cost: 36 lei for the reservation. You pay by payment order, postal order or bank transfer, into the Ministry of Justice account shown on the portal, or directly through ghiseul.ro. The reservation can be extended only once, by 3 months, for 18 lei, if you request the extension before it expires.
Time: If the name is available, the proof is issued within 5 working days and you download it from the portal. If it is not available or is confusingly similar to another, you receive a reasoned answer within 30 days at most.
Good to know: If the Ministry refuses the name, the refusal must be reasoned. The judge who registers your association can override a refusal that he or she finds unfounded (art. 8 alin. (2^1)).
Legal basis: OG nr. 26/2000, art. 7 alin. (2) lit. e), alin. (2^2), (3)–(3^3) and (4), art. 8 alin. (2^1), legislatie.just.ro; the fee, deadlines and procedure: Ministerul Justiției, the National NGO Register portal, “Informații privind procedura de rezervare denumire” (Information on the name reservation procedure) and the guide for filling in the request, rnong.just.ro (read on 6 October 2026).
Step 3 — Write and sign the statute
What to do: Draft the association's statute and have all the members sign it. The statute is the document by which the association comes into being; anything missing from it can lead to nullity. You will find a model at the end of this page.
The statute must contain (art. 6 alin. (2)):
- the identification details of the members (for natural persons: surname, first name, CNP (personal numerical code), series and number of the identity document, domicile or residence; for legal persons: name, tax identification code, registered office);
- the will to associate, the purpose and the objectives;
- the name;
- the registered office;
- the duration (for a fixed term, with the term written down, or indefinite);
- the initial assets;
- the names of the members of the first management, administration and control bodies;
- the person or persons authorised to register the association;
- how membership is acquired and lost;
- the rights and obligations of the members;
- the categories of resources of the association;
- the powers of the management, administration and control bodies;
- what happens to the assets if the association is dissolved (in compliance with art. 60);
- the members' signatures.
Where: At home or wherever you meet. No notary or lawyer is needed.
Documents: The statute, signed by all the members. The authenticated form (at a notary) is mandatory only if the initial assets include a building or a plot of land contributed by a member.
Cost: 0 lei if you write it yourselves. If you ask a lawyer or a notary for help, you pay their fee.
Time: From a day to a few weeks, depending on how much you discuss.
Legal basis: OG nr. 26/2000, art. 6 alin. (1) and (2), as amended by Legea nr. 276/2020, legislatie.just.ro.
Step 4 — Decide on the registered office and obtain proof of it
What to do: Choose the address of the association's registered office and obtain a document showing that you have the right to use it.
Where: From the owner of the premises.
Documents: A document proving that you can use the premises, for example a lease or a loan-for-use agreement (comodat, free use) or the owner's written consent. The law does not say exactly which document the court accepts, and the list of accepted documents differs from one district court to another: ask at the registry of the district court for your registered office before you prepare it.
If the registered office is in a block of flats, you do not need the approval of the owners' association, provided that the authorised person declares on their own responsibility that the association will not carry out activities at that address.
Cost: It depends on the agreement with the owner; a loan for use (comodat) is free.
Time: As long as the agreement with the owner takes.
Legal basis: OG nr. 26/2000, art. 6 alin. (2) lit. d), art. 7 alin. (2) lit. b) and alin. (2^3), legislatie.just.ro.
Step 5 — Decide on the initial assets
What to do: Decide what each member contributes to the association at the start: money, goods or both. The total is written into the statute.
Where: In the statute.
Documents: No separate documents are needed for contributions in money. If the contribution includes a building or a plot of land, you need the statute in authenticated form (at a notary) and the documents proving the contribution.
Cost: The amount you decide on. For associations, the law no longer requires a minimum value. (For foundations, the threshold is at least 10 gross national minimum basic monthly wages.)
Time: It is decided together with the statute.
Legal basis: OG nr. 26/2000, art. 6 alin. (2) lit. f), art. 7 alin. (2) lit. b) and art. 15 alin. (2), legislatie.just.ro.
Step 6 — File the application for registration at the district court
What to do: The person authorised by the statute files the application to register the association in the Register of Associations and Foundations (Registrul asociațiilor și fundațiilor).
Where: At the district court (judecătoria) in whose district the association's registered office will be. The application can be filed at the court registry or online, through rnong.just.ro: on the portal, choose “Înființare ONG” (Setting up an NGO) and the competent district court, upload the documents and pay the fee through ghiseul.ro or attach proof of payment.
Documents: The law says that the application is accompanied “only” by:
- the statute, in a single copy certified “true to the original” by the authorised person;
- the documents proving the registered office (and the assets, only in the case of a building or a plot of land);
- copies certified “true to the original” of the members' identity documents;
- the declaration on one's own responsibility regarding the beneficial owners (see step 9; often it is not needed);
- the proof that the name is available (or the Ministry's reasoned refusal);
- the tax record certificate (cazier fiscal) of the founding members and of the members of the board of directors, which the Ministry of Justice portal lists among the required documents (see below);
- the approval of the State Secretariat for Religious Denominations (Secretariatul de Stat pentru Culte), only if the association will also have religious activities.
If a member is a legal person, add an extract from the register in which it is entered, the decision of its management body (if the statute is signed by someone other than its legal representative) and its tax record certificate. Documents in a foreign language are filed with a certified translation.
The tax record certificate. Art. 7 alin. (2) of OG nr. 26/2000 does not list the tax record certificate for members who are natural persons, but the Ministry of Justice portal requires it, when setting up an NGO, for the founding members and for the members of the board of directors. The tax record certificate is obtained from ANAF (Agenția Națională de Administrare Fiscală, the National Tax Administration Agency). Have it ready, so that your file is not postponed.
Cost: Court stamp duty: 100 lei.
Time: Filing takes one day.
Legal basis: OG nr. 26/2000, art. 7 alin. (1), (2), (2^1) and (2^4), legislatie.just.ro; OUG nr. 80/2013 privind taxele judiciare de timbru (Government Emergency Ordinance No. 80/2013 on court stamp duties), art. 12 lit. c), legislatie.just.ro; the list of documents and online filing: Ministerul Justiției, rnong.just.ro (read on 6 October 2026).
Step 7 — Receive the court ruling and the registration certificate
What to do: The judge checks the file and orders the registration by a ruling (încheiere). If something is missing, you are summoned and told in writing what must be corrected; if you do not correct it, the application is rejected. The ruling can be appealed within 5 days. The association becomes a legal person on the day the ruling becomes final and the entry is made in the register.
On request, the court registry issues you the registration certificate, with the name, the registered office, the duration, and the number and date of registration. With this certificate you prove to anyone that the association exists.
Where: At the same district court.
Documents: The request for the registration certificate to be issued.
Cost: For documents issued by the court, OUG nr. 80/2013 provides small fees: 1 leu per page for certificates attesting facts from the court's records, 1 leu per page for certified copies, 5 lei for a copy of the ruling with the mention that it is final. Ask the court registry which of these applies to the registration certificate.
Time: The law gives the judge 3 days from filing to check the file. Then comes the 5-day appeal period. How long it takes in total until you receive the certificate differs from one district court to another: ask the court registry.
Legal basis: OG nr. 26/2000, art. 5 alin. (1), art. 8 alin. (1) and (2), art. 9–12, legislatie.just.ro; OUG nr. 80/2013, art. 9 lit. j), k) and l), legislatie.just.ro.
Step 8 — Register the association with ANAF
What to do: Apply for tax registration, so that the association receives a tax registration code (CIF). Without it you cannot open an account, cannot receive money and cannot file returns.
Where: At the tax authority (ANAF) in whose area the association's registered office lies: at the registry office, by post with acknowledgement of receipt, or by the electronic means that ANAF makes available. If you want to send it online, ask the tax office for your registered office which channel it accepts for a newly established association.
Documents: Form 010, “Declarație de înregistrare fiscală / Declarație de mențiuni / Declarație de radiere pentru persoanele juridice, asocieri și alte entități fără personalitate juridică” (Tax registration / amendment / deregistration return for legal persons, associations and other entities without legal personality), accompanied by copies of the documents proving what you wrote in it (usually the court ruling, the registration certificate, the statute and the proof of the registered office).
Cost: 0 lei. The form is free, and no fee is charged for the tax registration certificate.
Time: The return is filed within 30 days of establishment. ANAF issues the tax registration certificate within 10 days of filing.
Legal basis: Legea nr. 207/2015 privind Codul de procedură fiscală (the Fiscal Procedure Code), art. 82 alin. (1) lit. a), alin. (6) lit. a) and alin. (10), art. 86 alin. (1), art. 87 alin. (1) and (2), art. 103 alin. (1), legislatie.just.ro; Ordinul președintelui ANAF nr. 1.699/2021 (Order No. 1.699/2021 of the President of ANAF; form 010, annex no. 1), as subsequently amended, legislatie.just.ro.
Step 9 — The National NGO Register and beneficial owners
What to do: You do not need to apply separately for entry in the National Register of Non-Profit Legal Persons. The district court sends the registration ruling to the Ministry of Justice of its own motion, within 3 days of it becoming final. The register is public, except for personal data and data about beneficial owners.
The beneficial owners of an association are, according to the law: the associates, the members of the board of directors, the persons with executive functions authorised by the board of directors, the category of persons in whose interest the association was set up, and any other person who controls it in fact.
The declaration regarding beneficial owners:
- It is not needed at registration if the association is set up and run only by natural persons and the only beneficial owners are those in the documents in the file. In this case, the Ministry of Justice completes the register of its own motion.
- It is needed if there are legal persons among the members or managers, or if there are beneficial owners who do not appear in the documents.
- After registration, every time the beneficial owners' data change, the association notifies the Ministry of Justice within 30 days. The declaration is made as a private signed document or in electronic form and can be sent by email, with an electronic signature, or by post or courier.
Where: At the Ministry of Justice (and through rnong.just.ro).
Documents: The declaration on one's own responsibility regarding the beneficial owners, only where applicable.
Cost: Neither OG nr. 26/2000 nor OUG nr. 80/2013 provides for a fee for the declaration regarding beneficial owners. The law says it may be submitted “without any other formality”. The rnong.just.ro portal has a section for filing and updating the declaration.
Time: 30 days from any change.
Warning: Failure to notify is punished with a fine of 200 to 2,500 lei, and on repetition, of 500 to 5,000 lei. If the association still does not submit the data, it can be dissolved by court decision.
Legal basis: OG nr. 26/2000, art. 7 alin. (2) lit. d), art. 34^4, art. 34^5, art. 56 alin. (1^1), art. 73–75, legislatie.just.ro; Legea nr. 129/2019 pentru prevenirea și combaterea spălării banilor și finanțării terorismului (on preventing and combating money laundering and terrorist financing), art. 4 alin. (2) lit. c), legislatie.just.ro.
Step 10 — Open a bank account
What to do: Open an account at a bank, in the association's name. With it you receive membership fees, donations and sponsorships and pay the expenses.
Where: At the bank of your choice.
Documents: Usually the bank asks for the registration certificate, the court ruling, the statute, the tax registration certificate and the identity document of the person representing the association. Each bank has its own list. The bank will also ask you for data about the beneficial owners, because it too has obligations under Legea nr. 129/2019.
Cost: The bank's charges; they differ from one bank to another.
Time: From one day to a few days.
The law does not oblige you to open the account immediately after registration, but without an account you cannot receive money by bank transfer.
Legal basis: Legea nr. 129/2019, art. 4 (the definition of the beneficial owner, which banks also apply), legislatie.just.ro.
Step 11 — The yearly obligations
What to do: Keep the association in good order. The basics:
- Accounting. The association is obliged to keep accounts. As a rule, you need an accountant.
- The annual financial statements (balance sheet and profit and loss account) are filed with ANAF within 120 days of the end of the year. If the association has had no activity at all since it was set up, you file instead a declaration of inactivity, within 60 days of the end of the year.
- The general assembly meets at least once a year and approves the budget and the balance sheet. Meetings can also be held online, and decisions can be signed with a qualified or advanced electronic signature.
- Beneficial owners: any change is notified within 30 days (see step 9).
- Changes to the statute or the registered office are registered at the district court, by the same procedure as registration. The fee is again 100 lei.
- Tax returns. If you have employees, income from economic activities or other tax obligations, additional returns are required. Which returns you have to file and when depends on the association's activity and on the tax obligations that ANAF registers for you (the tax vector): work them out with your accountant or ask the tax office. Any change to the data in the tax registration return is notified to ANAF within 15 days.
Where: At ANAF, the Ministry of Justice and the district court, as the case may be.
Documents: The financial statements, the minutes of the general assembly, the tax returns.
Cost: The accountant's fee; the 100 lei fee for each amendment to the statute.
Time: The deadlines above.
Legal basis: Legea contabilității nr. 82/1991 (the Accounting Act), republished, art. 1 alin. (2), art. 28 alin. (6), art. 36 alin. (1) lit. b) and alin. (2), legislatie.just.ro; Codul de procedură fiscală, art. 88 alin. (1), legislatie.just.ro; OG nr. 26/2000, art. 21 alin. (4) and (5), art. 33, art. 34^4, legislatie.just.ro; OUG nr. 80/2013, art. 12 lit. c), legislatie.just.ro.
Model statute
The model below is generic. It contains the elements that OG nr. 26/2000 requires in the statute (art. 6 alin. (2)) and the basic rules on the association's bodies (art. 20–27). Fill in the fields in square brackets and delete the options that do not suit you. A statute that lacks any of the mandatory elements may be struck by absolute nullity; so reread it with the law in front of you or ask a lawyer's opinion. The statute is filed with the court in Romanian: this translation is only for orientation, and the text you sign and file must be the Romanian one.
STATUTE OF THE ASSOCIATION “[NAME OF THE ASSOCIATION]”
Chapter I. The founding members and the will to associate
Art. 1. We, the undersigned:
- [Surname and first name], citizen of [citizenship], born on [date of birth], CNP [CNP], holder of [identity card/passport] series [series] no. [number], domiciled at [full address];
- [Surname and first name], [same details as above];
- [Surname and first name], [same details as above];
[for a member that is a legal person: [Name], with its registered office at [address], tax identification code [CIF], represented by [surname, first name, capacity]],
hereinafter referred to as “the founding members”, express our will to set up an association, a non-profit legal person governed by private law, in accordance with Government Ordinance No. 26/2000 on associations and foundations, as subsequently amended and supplemented.
Chapter II. Name, registered office, duration
Art. 2. Name. The name of the association is “[NAME]”, in accordance with the proof of availability of the name no. [number] of [date], issued by the Ministry of Justice.
Art. 3. Registered office. The registered office of the association is in [locality], [street, number, block, entrance, floor, flat], [county] county. The registered office may be changed by decision of the [general assembly / board of directors].
Art. 4. Duration. The association is set up for an [indefinite period / fixed period, until [date]].
Chapter III. Purpose and objectives
Art. 5. Purpose. The purpose of the association is [describe the purpose: of general interest, of a community, or in the non-patrimonial personal interest of the members].
Art. 6. Objectives. To achieve its purpose, the association aims:
a) [objective 1];
b) [objective 2];
c) [objective 3].
The association may carry out direct economic activities, only if they are ancillary and closely connected with its main purpose.
Chapter IV. Assets and resources
Art. 7. Initial assets. The initial assets of the association amount to [amount] lei, consisting of the cash contributions of the founding members, as follows: [name] – [amount] lei; [name] – [amount] lei; [name] – [amount] lei. [If there is a contribution in kind, describe the goods and their value. If the contribution includes real estate, the statute is concluded in authenticated form.]
Art. 8. Resources. The association's financial resources come from:
a) members' fees;
b) interest and dividends obtained from investing, under the law, the available funds;
c) dividends from companies set up by the association;
d) income from direct economic activities;
e) donations, sponsorships or bequests;
f) resources obtained from the state budget or from local budgets;
g) other income provided for by law.
Chapter V. Members
Art. 9. Acquiring membership. Any natural or legal person who [the conditions: for example, accepts the statute, submits a written application, pays the membership fee] may become a member. The application is approved by the [board of directors / general assembly] within [number] days.
Art. 10. Loss of membership. Membership is lost by:
a) withdrawal, by written request;
b) exclusion, decided by [the body] for [the reasons: for example, serious breach of the statute, non-payment of the membership fee for [period]], after the member has been heard;
c) death, for natural persons, or dissolution, for legal persons.
Art. 11. Members' rights. Members have the right:
a) to take part and vote in the general assembly;
b) to elect and be elected to the association's bodies;
c) to be informed about the association's activity;
d) [other rights].
Art. 12. Members' obligations. Members have the obligation:
a) to comply with the statute and the decisions of the association's bodies;
b) to pay the membership fee set by the general assembly;
c) [other obligations].
Chapter VI. The association's bodies
Art. 13. The association's bodies are: the general assembly, the board of directors and [the auditor / the audit committee], if appointed. [An auditor is mandatory above 15 members; an audit committee, above 100 members.]
Art. 14. The general assembly. (1) The general assembly is the governing body and consists of all the members.
(2) The general assembly:
a) sets the association's strategy and general objectives;
b) approves the income and expenditure budget and the balance sheet;
c) elects and dismisses the members of the board of directors;
d) elects and dismisses the auditor or the members of the audit committee;
e) sets up branches;
f) amends the statute;
g) decides on the dissolution and liquidation of the association and on the destination of the remaining assets;
h) any other powers provided for by law or by the statute.
(3) The general assembly meets at least once a year. It is convened by the [board of directors / president] at least [number] days in advance, by [means: email, letter].
(4) The general assembly is lawfully constituted in the presence of [quorum] of the members and decides by [majority] of the votes of those present. Amending the statute and dissolution require [qualified majority].
(5) Meetings may also be held by means of direct remote electronic communication, and decisions may be signed with a qualified or advanced electronic signature.
(6) A member who, on a particular matter, has a personal interest (directly or through a spouse, relatives or relatives by marriage up to the fourth degree) takes part neither in the deliberation nor in the vote.
Art. 15. The board of directors. (1) The board of directors implements the decisions of the general assembly. It has [number] members, elected for [term of office]. At most one third of its members may be persons from outside the association.
(2) The board of directors:
a) presents to the general assembly the activity report, the budget execution, the balance sheet, the draft budget and the draft programmes;
b) concludes legal acts in the name and on behalf of the association;
c) approves the organisational chart and the staff policy;
d) [other powers].
(3) Meetings may also be held online, and decisions may be signed with a qualified or advanced electronic signature.
(4) The association is represented in relations with third parties by [the president / the person designated by the board of directors].
Art. 16. Financial control. [Option A, under 16 members, without an auditor: Each member who is not part of the board of directors may exercise the right of control.] [Option B: Internal financial control is exercised by an auditor / an audit committee of [odd number] members, appointed by the general assembly for [term]. Members of the board of directors may not be auditors.]
Art. 17. The first bodies. The first board of directors consists of:
- [surname and first name] – president;
- [surname and first name] – [position];
- [surname and first name] – [position].
[The first auditor is [surname and first name].]
Chapter VII. Registration of the association
Art. 18. The founding members authorise [surname and first name], [identification details], to carry out the procedure for acquiring legal personality: to request the proof of availability of the name, to file the application for registration and the accompanying documents, to certify copies as true to the original and to collect the court ruling and the registration certificate.
Chapter VIII. Dissolution and liquidation
Art. 19. (1) The association is dissolved by operation of law, by court decision or by decision of the general assembly, under the conditions of the law.
(2) In the event of dissolution, the assets remaining after liquidation may not be transferred to natural persons. They are transferred to [a legal person governed by private or public law with an identical or similar purpose, chosen by the general assembly / the name of a specific organisation], in accordance with art. 60 of OG nr. 26/2000.
Chapter IX. Final provisions
Art. 20. The provisions of this statute are supplemented by the provisions of OG nr. 26/2000 and by the other regulations in force.
Concluded today, [date], in [locality], in [number] original copies.
Founding members:
| Surname and first name | Signature |
|---|---|
| [Surname and first name] | [signature] |
| [Surname and first name] | [signature] |
| [Surname and first name] | [signature] |
What this guide does not say
The guide does not replace the advice of a lawyer or an accountant, especially if the association will have employees, economic activities or public money. It does not cover foundations, federations, branches or recognition of public utility. Practice differs from one district court to another, and the rnong.just.ro portal is new (September 2026): ask the court registry which documents it requires and check the current law on legislatie.just.ro before filing.