I want to suspend or deregister a PFA
5 tasks in suggested order
1. Decide whether you need a temporary suspension or permanent deregistration, and make an inventory of contracts, stock, receivables and debts.
Before actually stopping the activity.
ONRC and an accountant/tax adviser.
PFA details, desired date and the status of outstanding obligations.
Suspension and deregistration have different effects and do not automatically terminate contracts.
Official source: onrc.ro
2. Submit the application and documents to ONRC for suspension or deregistration, and keep proof of filing and the effective date.
Before or immediately after the activity stops, according to the chosen procedure.
Trade-register office/ONRC portal.
Application, identity document and the documents required for your case.
Do not continue the activity during suspension and do not assume the change has retroactive effect.
Official source: onrc.ro
3. Update the tax registration, file final or period-specific returns, and settle VAT, taxes and other obligations.
After the ONRC change, within the deadlines for each return.
ANAF/SPV.
ONRC proof, income/expense records, stock records and tax returns.
ONRC deregistration does not erase tax debts or automatically file all returns.
Official source: onrc.ro
4. Settle contribution obligations and establish your new basis for health and pension coverage after suspension or deregistration.
From the date of the change and before any period without coverage begins.
ANAF, health-insurance fund and pension house, depending on your situation.
Declarations, proof of the change and evidence of your new status.
Ending a PFA may leave you without another basis for insurance coverage.
Official source: cnas.ro
5. Notify licensing authorities, close accounts and contracts, and keep registers and documents for the legally required retention periods.
According to contractual notice periods and document-retention deadlines.
Town hall/sectoral authorities, bank, service providers and your own archive.
Authorisations, contracts, invoices, registers and proof of closure.
Deregistering the PFA does not automatically end rent, utilities or other commitments.
