{"id":802,"date":"2026-01-25T06:05:40","date_gmt":"2026-01-25T06:05:40","guid":{"rendered":"https:\/\/dilv.ro\/?p=802"},"modified":"2026-01-25T06:07:04","modified_gmt":"2026-01-25T06:07:04","slug":"capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei","status":"publish","type":"post","link":"https:\/\/dilv.ro\/pl\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\/","title":{"rendered":"Kapita\u0142 zak\u0142adowy 500 lei przy za\u0142o\u017ceniu sp\u00f3\u0142ki i 5.000 lei po przekroczeniu progu 400.000 lei"},"content":{"rendered":"

Jakie obowi\u0105zki maj\u0105 istniej\u0105ce firmy, startupy i rozwijaj\u0105ce si\u0119 sp\u00f3\u0142ki handlowe (SRL)?<\/b><\/p>\n

Od tego miesi\u0105ca grudzie\u0144 2025<\/b>, wraz z wej\u015bciem w \u017cycie Ustawa nr 239\/2025<\/b>, Regulamin kapita\u0142u zak\u0142adowego sp\u00f3\u0142ek z ograniczon\u0105 odpowiedzialno\u015bci\u0105 ulega znacz\u0105cym zmianom. Nowy przepis dotyczy nie tylko firm nowo powsta\u0142ych, ale nak\u0142ada obowi\u0105zek konkrety obowi\u0105zki zgodno\u015bci dla ju\u017c istniej\u0105cych sp\u00f3\u0142ek handlowych<\/b>, kt\u00f3ry musi si\u0119 zwi\u0119kszanie kapita\u0142u zak\u0142adowego<\/b> je\u015bli ten poziom nie odpowiada poziomowi wymagwanemu przez realizowan\u0105 warto\u015b\u0107 biznesow\u0105. Kapita\u0142 zak\u0142adowy nie jest ju\u017c elementem czysto formalnym, ale staje si\u0119 prawnym wska\u017anikiem bezpo\u015brednio powi\u0105zany z wymiarem gospodarczym sp\u00f3\u0142ki.<\/p>\n

To zmienne wp\u0142ywa bezpo\u015brednio na start-upy<\/b>, jak r\u00f3wnie\u017c Firmy w fazie wzrostu<\/b>, kt\u00f3re musz\u0105 sprawdzi\u0107 swoj\u0105 sytuacj\u0119 finansow\u0105 i dostosowa\u0107 swoje akty za\u0142o\u017cycielskie w terminie przewidzianym przez prawo.<\/p>\n

Minimalny kapita\u0142 zak\u0142adowy przy za\u0142o\u017ceniu sp\u00f3\u0142ki prawa handlowego: 500 lei<\/b><\/p>\n

Wed\u0142ug art. VI ust. (2) ustawy nr 239\/2025<\/b>, dla sp\u00f3\u0142ek z ograniczon\u0105 odpowiedzialno\u015bci\u0105 nowo powsta\u0142e<\/b>, minimalna warto\u015b\u0107 kapita\u0142u zak\u0142adowego zosta\u0142a ustalona na 500 z\u0142<\/b>. Niniejsza zasada dotyczy wszystkich sp\u00f3\u0142ek prawa handlowego zarejestrowanych po dniu 18.12.2025 i zapewnia dost\u0119pno\u015b\u0107 dla przedsi\u0119biorc\u00f3w rozpoczynaj\u0105cych dzia\u0142alno\u015b\u0107.<\/p>\n

Z perspektywy prawnej, ustawodawca zdecydowa\u0142 si\u0119 na utrzymanie niskiego progu startowego dla etapu rozpocz\u0119cia dzia\u0142alno\u015bci, unikaj\u0105c przekszta\u0142cenia kapita\u0142u zak\u0142adowego w barier\u0119 wej\u015bcia na rynek.<\/p>\n

Kapita\u0142 zak\u0142adowy w wysoko\u015bci 5.000 lei dla firm o warto\u015bci obrotu przekraczaj\u0105cej 400.000 lei<\/b><\/p>\n

Centralny element reformy zosta\u0142 wprowadzony przez art. VI ust. (1)<\/b>, Rozporz\u0105dzenie, kt\u00f3re stanowi, \u017ce minimalna warto\u015b\u0107 kapita\u0142u zak\u0142adowego sp\u00f3\u0142ki komandytowej jest ustalana w zale\u017cno\u015bci od liczba dochodu netto podana w rocznych sprawozdaniach finansowych za poprzedni rok obrachunkowy<\/b>.<\/p>\n

W przypadku sp\u00f3\u0142ek, kt\u00f3re zarejestrowa\u0142y Szacowana warto\u015b\u0107 sprzeda\u017cy netto przekracza 400.000 z\u0142<\/b>, minimalny kapita\u0142 zak\u0142adowy staje si\u0119 5.000 z\u0142<\/b>. Niniejsza obowi\u0105zkowo\u015b\u0107 dotyczy bezpo\u015brednio Sp\u00f3\u0142ki komandytowe ju\u017c zarejestrowane<\/b>, Nie tylko w przypadku nowo utworzonych sp\u00f3\u0142ek, a brak aktualizacji kapita\u0142u zak\u0142adowego na tym poziomie powoduje skutki prawne.<\/p>\n

Wyra\u017ane zobowi\u0105zanie do podwy\u017cszania kapita\u0142u zak\u0142adowego dla istniej\u0105cych firm<\/b><\/p>\n

Aby unikn\u0105\u0107 blokad administracyjnych, ustawa ustanawia wyra\u017any termin przej\u015bciowy. Zgodnie z art. VI ust. (6)<\/b>, Sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialno\u015bci\u0105 zarejestrowane w rejestrze handlowym maj\u0105 obowi\u0105zek sk\u0142adania zwi\u0119kszenie kapita\u0142u zak\u0142adowego poprzez zmian\u0119 statutu sp\u00f3\u0142ki<\/b>, tak, aby przestrzega\u0107 nowych prog\u00f3w, w terminie nie d\u0142u\u017cszym ni\u017c dwa lata od daty wej\u015bcia w \u017cycie ustawy<\/b>.<\/p>\n

To jest kluczowe: firmy, kt\u00f3re w momencie wej\u015bcia w \u017cycie ustawy maj\u0105 ju\u017c doch\u00f3d przekraczaj\u0105cy 400 000 lei, ale kapita\u0142 zak\u0142adowy poni\u017cej 5 000 lei, musz\u0105 faktycznie dokona\u0107 zwi\u0119kszenia, a nie jedynie formalnie przewidzie\u0107 t\u0119 mo\u017cliwo\u015b\u0107.<\/p>\n

Obni\u017cka koszt\u00f3w publikacji o 50% do 31 grudnia 2026 roku<\/b><\/p>\n

Aby zach\u0119ci\u0107 do wczesnego przestrzegania przepis\u00f3w, art. VI ust. (7)<\/b> zak\u0142ada, \u017ce sp\u00f3\u0142ki prawa os\u00f3b prawnych zwi\u0119kszaj\u0105 sw\u00f3j kapita\u0142 zak\u0142adowy do 31 grudnia 2026 roku<\/b> beneficiaz\u0103 od 50 -procentowe obni\u017cenie op\u0142aty za publikacj\u0119<\/b> w Dzienniku Urz\u0119dowym Rumunii, cz\u0119\u015b\u0107 IV.<\/p>\n

Umo\u017cliwienie to ma zastosowanie wy\u0142\u0105cznie w przypadku gdy zmiana statutu sp\u00f3\u0142ki dotyczy tylko podwy\u017cszenie kapita\u0142u zak\u0142adowego<\/b>, bez innych zwi\u0105zanych z tym zmian, co stanowi pragmatyczny argument przeciwko op\u00f3\u017anianiu tego obowi\u0105zku.<\/p>\n

Czego przedsi\u0119biorcy powinni konkretnie zrobi\u0107<\/b><\/p>\n

Przedsi\u0119biorcy musz\u0105 sprawdzi\u0107 warto\u015b\u0107 sprzeda\u017cy podan\u0105 w sprawozdaniach finansowych, por\u00f3wna\u0107 aktualny poziom kapita\u0142u zak\u0142adowego z nowymi prawnymi pr\u00f3gami i, w razie potrzeby, wszcz\u0105\u0107 procedur\u0119 likwidacji sp\u00f3\u0142ki. Podwy\u017cka kapita\u0142u zak\u0142adowego<\/b> a zmiana statutu w terminie prawnym. Przest\u00f3j w realizacji tej obowi\u0105zkowo\u015bci mo\u017ce stwarza\u0107 trudno\u015bci w relacjach z Rejestrem Handlu oraz instytucjami fiskalnymi oraz w przypadku ewentualnych transakcji sp\u00f3\u0142kowych.<\/p>","protected":false},"excerpt":{"rendered":"

Ce obliga\u021bii au firmele existente, startup-urile \u0219i SRL-urile \u00een cre\u0219tere \u00cencep\u00e2nd cu luna decembrie 2025, odat\u0103 cu intrarea \u00een vigoare a Legii nr. 239\/2025, regimul capitalului social al societ\u0103\u021bilor cu r\u0103spundere limitat\u0103 se modific\u0103 substan\u021bial. Noua lege nu se adreseaz\u0103 doar firmelor nou-\u00eenfiin\u021bate, ci impune obliga\u021bii concrete de conformare \u0219i pentru SRL-urile deja existente, care […]<\/p>\n","protected":false},"author":1,"featured_media":803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[23],"tags":[],"class_list":["post-802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nCapital social 500 lei la \u00eenfiin\u021bare \u0219i 5.000 lei dup\u0103 pragul de 400.000 lei - D\u00eelv<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dilv.ro\/pl\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Capital social 500 lei la \u00eenfiin\u021bare \u0219i 5.000 lei dup\u0103 pragul de 400.000 lei - D\u00eelv\" \/>\n<meta property=\"og:description\" content=\"Ce obliga\u021bii au firmele existente, startup-urile \u0219i SRL-urile \u00een cre\u0219tere \u00cencep\u00e2nd cu luna decembrie 2025, odat\u0103 cu intrarea \u00een vigoare a Legii nr. 239\/2025, regimul capitalului social al societ\u0103\u021bilor cu r\u0103spundere limitat\u0103 se modific\u0103 substan\u021bial. Noua lege nu se adreseaz\u0103 doar firmelor nou-\u00eenfiin\u021bate, ci impune obliga\u021bii concrete de conformare \u0219i pentru SRL-urile deja existente, care […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dilv.ro\/pl\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\/\" \/>\n<meta property=\"og:site_name\" content=\"D\u00eelv\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-25T06:05:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-25T06:07:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dilv.ro\/wp-content\/uploads\/2026\/01\/2026-01-25-08.04.12.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/dilv.ro\\\/#\\\/schema\\\/person\\\/4443659a0b1ae25815ee80e531cfd9ba\"},\"headline\":\"Capital social 500 lei la \u00eenfiin\u021bare \u0219i 5.000 lei dup\u0103 pragul de 400.000 lei\",\"datePublished\":\"2026-01-25T06:05:40+00:00\",\"dateModified\":\"2026-01-25T06:07:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/\"},\"wordCount\":612,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dilv.ro\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/2026-01-25-08.04.12.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/\",\"url\":\"https:\\\/\\\/dilv.ro\\\/capital-social-500-lei-la-infiintare-si-5-000-lei-dupa-pragul-de-400-000-lei\\\/\",\"name\":\"Capital social 500 lei la \u00eenfiin\u021bare \u0219i 5.000 lei dup\u0103 pragul de 400.000 lei - 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