{"id":22650,"date":"2026-11-05T09:50:19","date_gmt":"2026-11-05T07:50:19","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=22650"},"modified":"2026-11-05T14:42:00","modified_gmt":"2026-11-05T12:42:00","slug":"majorare-capital-social-din-profit-nerepartizat","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/","title":{"rendered":"Majorarea capitalului social din profit nerepartizat: ce \u00eenseamn\u0103 \u0219i cum se face"},"content":{"rendered":"\n<div id=\"sccs-banner-2026\">\n  <style>\n    #sccs-banner-2026,\n    #sccs-banner-2026 * {\n      box-sizing: border-box;\n    }\n\n    #sccs-banner-2026 {\n      margin: 24px 0;\n      font-family: Inter, -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Arial, sans-serif;\n    }\n\n    #sccs-banner-2026 .sccs26-card {\n      position: relative;\n      overflow: hidden;\n      isolation: isolate;\n      border-radius: 28px;\n      padding: 20px 22px 58px;\n      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Verific\u0103-l 100% gratuit,\n        direct pe datele oficiale de la ANAF \u0219i din bilan\u021bul pe 2025, doar cu CUI-ul firmei.\n        Totul gata \u00een c\u00e2teva secunde!\n      <\/p>\n\n      <div class=\"sccs26-row\">\n        <a class=\"sccs26-cta\" href=\"https:\/\/startco.ro\/verifica-capital-social?utm_source=blog&amp;utm_medium=banner&amp;utm_campaign=verifica-capital-social\" target=\"_blank\" rel=\"noopener noreferrer\">\n          Verific\u0103 acum\n        <\/a>\n\n        <div class=\"sccs26-deadline\">\n          Termen limit\u0103: 18 decembrie 2027\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div id=\"sccs26-expand\" class=\"sccs26-expand\">\n      <div class=\"sccs26-offer\">\n        <h3>Reducere ONRC<\/h3>\n        <p>\n          SRL-urile cu o cifr\u0103 de afaceri de peste <strong>400.000 de lei<\/strong> \u0219i un capital social sub\n          <strong>5.000 de lei<\/strong> trebuie s\u0103 \u00eel majoreze p\u00e2n\u0103 pe <strong>18 decembrie 2027<\/strong>.\n          Dac\u0103 faci \u00eens\u0103 majorarea p\u00e2n\u0103 la <strong>31 decembrie 2026<\/strong>, tariful de publicare \u00een\n          Monitorul Oficial <strong>se reduce cu 50%<\/strong>.\n        <\/p>\n      <\/div>\n\n      <p class=\"sccs26-bonus\">\n        Bonus:\n        <a class=\"sccs26-bonus-link\" href=\"https:\/\/startco.ro\/blog\/majorare-capital-social\/\" target=\"_blank\" rel=\"noopener noreferrer\">\n          ghid complet\n        <\/a>\n        pentru majorarea capitalului social.\n      <\/p>\n    <\/div>\n\n    <button class=\"sccs26-toggle\" type=\"button\" aria-label=\"Reducere de 50%\" aria-expanded=\"false\" aria-controls=\"sccs26-expand\">\n      <span class=\"sccs26-toggle-text\">Reducere de 50%<\/span>\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" aria-hidden=\"true\">\n        <path d=\"M6 9l6 6 6-6\" stroke=\"currentColor\" stroke-width=\"2.25\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path>\n      <\/svg>\n    <\/button>\n  <\/div>\n\n  <script>\n    (function () {\n      var root = document.getElementById('sccs-banner-2026');\n      if (!root) return;\n\n      var card = root.querySelector('.sccs26-card');\n      var toggle = root.querySelector('.sccs26-toggle');\n      var toggleText = root.querySelector('.sccs26-toggle-text');\n      var LABEL_CLOSED = 'Reducere de 50%';\n      var LABEL_OPEN = 'Ascunde detaliile';\n\n      function isInteractive(target) {\n        return !!target.closest('.sccs26-cta, .sccs26-bonus-link, .sccs26-toggle');\n      }\n\n      function setOpen(open) {\n        root.classList.toggle('is-open', open);\n        card.setAttribute('aria-expanded', open ? 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Dar dac\u0103 firma a f\u0103cut profit \u00een anii trecu\u021bi \u0219i nu l-ai distribuit ca dividende, nu trebuie s\u0103 aduci bani din buzunarul t\u0103u. Po\u021bi muta direct o parte din profitul r\u0103mas \u00een firm\u0103 la capitalul social, f\u0103r\u0103 impozitul de 16% pe dividende.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi ce \u00eenseamn\u0103 s\u0103 majorezi capitalul social din profit nerepartizat, cum func\u021bioneaz\u0103, c\u00e2nd se poate \u0219i la ce trebuie s\u0103 fii atent dup\u0103 majorare.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-inseamna-sa-majorezi-capitalul-social-din-profit-nerepartizat\" data-level=\"2\">Ce \u00eenseamn\u0103 s\u0103 majorezi capitalul social din profit nerepartizat?<\/a><\/li><li><a href=\"#h-cand-po\u021bi-folosi-\u0219i-cand-nu-profitul-nerepartizat\" data-level=\"2\">C\u00e2nd po\u021bi folosi (\u0219i c\u00e2nd nu) profitul nerepartizat?<\/a><\/li><li><a href=\"#h-cum-se-face-majorarea-din-profit-nerepartizat\" data-level=\"2\">Cum se face majorarea din profit nerepartizat?<\/a><\/li><li><a href=\"#h-la-ce-trebuie-sa-fii-atent-dupa-majorare\" data-level=\"2\">La ce trebuie s\u0103 fii atent dup\u0103 majorare?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-ce-inseamna-sa-majorezi-capitalul-social-din-profit-nerepartizat\" class=\"wp-block-heading\">Ce \u00eenseamn\u0103 s\u0103 majorezi capitalul social din profit nerepartizat?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Profitul nerepartizat e profitul pe care firma ta l-a f\u0103cut \u00een anii trecu\u021bi, dup\u0103 impozit, \u0219i pe care nu l-ai distribuit ca dividende. \u00cen contabilitate apare ca rezultat reportat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd majorezi capitalul social din acest profit nerepartizat, <strong>nu trebuie nici s\u0103 aduci bani noi \u00een firm\u0103<\/strong>, <strong>nici s\u0103 sco\u021bi vreun leu<\/strong>. De fapt, banii care erau deja \u00een firm\u0103 r\u0103m\u00e2n tot acolo, dar \u00ee\u0219i schimb\u0103 eticheta: <strong>din profit<\/strong> pe care l-ai fi putut distribui <strong>devin capital social<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 \u0219i baza legal\u0103 pentru asta: conform <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/798\" target=\"_blank\" rel=\"noreferrer noopener\">Legii societ\u0103\u021bilor nr. 31\/1990<\/a>, capitalul se poate majora prin \u00eencorporarea profitului \u0219i a rezervelor, cu excep\u021bia rezervei legale. E una dintre cele <strong>patru metode de majorare<\/strong>, al\u0103turi de aportul \u00een numerar, aportul \u00een natur\u0103 \u0219i conversia unui \u00eemprumut. Le g\u0103se\u0219ti pe toate explicate detaliat <a href=\"https:\/\/startco.ro\/blog\/majorare-capital-social\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00een ghidul nostru complet despre majorarea capitalului social<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-de-ce-nu-plate\u0219ti-impozit-pe-dividende-cand-majorezi-capitalul-social-din-profit-nerepartizat\"><strong>De ce nu pl\u0103te\u0219ti impozit pe dividende c\u00e2nd majorezi capitalul social din profit nerepartizat?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru c\u0103, fiscal, nu prime\u0219ti nimic \u00een m\u00e2n\u0103. P\u0103r\u021bile sociale noi primite la o majorare de capital, sau valoarea mai mare a celor pe care le ai deja, <a href=\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\" target=\"_blank\" rel=\"noreferrer noopener\">nu sunt dividend<\/a>. Iar pentru tine, ca asociat persoan\u0103 fizic\u0103, nu sunt nici venit impozabil. Altfel spus, la \u00eencorporarea profitului:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>firma nu re\u021bine impozitul de 16% pe dividende;<\/li>\n\n\n\n<li>tu nu ai un venit de declarat pentru aceast\u0103 sum\u0103, deci nu intr\u0103 nici \u00een calculul CASS;<\/li>\n\n\n\n<li>firma nu depune D100 pentru impozit pe dividende, pentru c\u0103 nu exist\u0103 unul.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Trebuie s\u0103 mai \u0219tii c\u0103 majorarea capitalului social din profit nerepartizat nu e singura cale prin care ajungi la capitalul necesar f\u0103r\u0103 s\u0103 bagi bani din buzunarul t\u0103u. \u00cen practic\u0103, ai trei variante:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Variant\u0103<\/strong><\/td><td><strong>De unde vine suma<\/strong><\/td><td><strong>Impozit la majorare<\/strong><\/td><td><strong>Ce trebuie s\u0103 existe<\/strong><\/td><\/tr><tr><td>\u00cencorporarea profitului nerepartizat<\/td><td>Profitul anilor trecu\u021bi, r\u0103mas \u00een firm\u0103<\/td><td>Niciunul<\/td><td>Situa\u021bii financiare aprobate, profit disponibil dup\u0103 acoperirea pierderilor<\/td><\/tr><tr><td>Conversia dividendelor aprobate, dar nepl\u0103tite<\/td><td>Dividendele pe care asocia\u021bii le-au votat, dar nu le-au \u00eencasat<\/td><td>Impozitul de 16% se datoreaz\u0103 oricum; \u00een capital intr\u0103 suma net\u0103<\/td><td>Hot\u0103r\u00e2re de distribuire a dividendelor + calculul impozitului<\/td><\/tr><tr><td><a href=\"https:\/\/startco.ro\/blog\/cum-creditezi-firma-ca-asociat-ghid-complet-model-contract\/\" target=\"_blank\" rel=\"noreferrer noopener\">Conversia unui \u00eemprumut dat firmei<\/a><\/td><td>Bani pe care i-ai \u00eemprumutat deja firmei<\/td><td>Niciunul pentru suma \u00eemprumutat\u0103<\/td><td>Contract de \u00eemprumut, sum\u0103 clar\u0103, scaden\u021b\u0103 ajuns\u0103 la termen, documente contabile<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Variante de majorare a capitalului social<\/figcaption><\/figure>\n\n\n\n<h2 id=\"h-cand-po\u021bi-folosi-\u0219i-cand-nu-profitul-nerepartizat\" class=\"wp-block-heading\">C\u00e2nd po\u021bi folosi (\u0219i c\u00e2nd nu) profitul nerepartizat?<\/h2>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\" id=\"h-1-profitul-vine-dintr-un-an-incheiat-cu-situa\u021bii-financiare-aprobate\"><strong>1. Profitul vine dintr-un an \u00eencheiat, cu situa\u021bii financiare aprobate<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Po\u021bi \u00eencorpora doar profitul unui exerci\u021biu financiar \u00eenchis, dup\u0103 ce asocia\u021bii au aprobat bilan\u021bul. Profitul anului \u00een curs nu se folose\u0219te \u00eenainte de aprobarea situa\u021biilor financiare ale anului respectiv.<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Concret, anul \u0103sta po\u021bi folosi profitul din anii anteriori care a r\u0103mas nedistribuit. Profitul din anul acesta \u00eel po\u021bi folosi abia la anul, dup\u0103 ce aprobi bilan\u021bul.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-2-conteaza-profitul-ramas-dupa-acoperirea-pierderilor\"><strong>2. Conteaz\u0103 profitul r\u0103mas dup\u0103 acoperirea pierderilor<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 firma are \u0219i pierderi reportate din al\u021bi ani, acestea se scad din profit. Contabilul \u00ee\u021bi spune ce sum\u0103 r\u0103m\u00e2ne efectiv disponibil\u0103 pentru majorare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-3-rezerva-legala-nu-se-poate-folosi\"><strong>3. Rezerva legal\u0103 nu se poate folosi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O firm\u0103 trebuie s\u0103 pun\u0103 deoparte, \u00een fiecare an, cel pu\u021bin 5% din profit pentru rezerva legal\u0103, p\u00e2n\u0103 c\u00e2nd aceasta ajunge la o cincime din capitalul social. Suma asta nu poate fi mutat\u0103 \u00een capital. Po\u021bi folosi doar profitul r\u0103mas nerepartizat \u0219i rezervele constituite din profitul net.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nu po\u021bi folosi nici rezervele din reevaluarea bunurilor. Iar rezervele care reprezint\u0103 facilit\u0103\u021bi fiscale (de exemplu, din profitul reinvestit) au reguli speciale: dac\u0103 le folose\u0219ti pentru majorare, pot deveni impozabile. Verific\u0103 mai \u00eent\u00e2i cu contabilul de unde provin rezervele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-4-noile-par\u021bi-sociale-se-impart-propor\u021bional\"><strong>4. Noile p\u0103r\u021bi sociale se \u00eempart propor\u021bional<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen practic\u0103, regula e ca fiecare asociat s\u0103 primeasc\u0103 p\u0103r\u021bi sociale noi propor\u021bional cu cota pe care o are deja. Astfel, procentele r\u0103m\u00e2n acelea\u0219i \u0219i nimeni nu c\u00e2\u0219tig\u0103 pe seama celuilalt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O \u00eemp\u0103r\u021bire inegal\u0103 schimb\u0103 procentele \u0219i mut\u0103 o parte din valoarea firmei de la un asociat la altul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-5-ai-nevoie-de-acordul-asocia\u021bilor\"><strong>5. Ai nevoie de acordul asocia\u021bilor<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Majorarea modific\u0103 actul constitutiv. Dac\u0103 e\u0219ti asociat unic, semnezi o decizie. Dac\u0103 sunte\u021bi mai mul\u021bi asocia\u021bi, e nevoie de o hot\u0103r\u00e2re a adun\u0103rii generale, cu majoritatea absolut\u0103 a asocia\u021bilor \u0219i a p\u0103r\u021bilor sociale, dac\u0103 actul constitutiv nu prevede altfel.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-cum-se-face-majorarea-din-profit-nerepartizat\" class=\"wp-block-heading\">Cum se face majorarea din profit nerepartizat?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-1-verifici-cu-contabilul-cat-profit-po\u021bi-folosi\"><strong>1. Verifici cu contabilul c\u00e2t profit po\u021bi folosi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cere-i contabilului soldul profitului nerepartizat, dup\u0103 acoperirea pierderilor \u0219i dup\u0103 rezerva legal\u0103. Stabili\u021bi \u00eempreun\u0103 suma cu care majorezi \u0219i dac\u0103 profitul acoper\u0103 tot pragul sau doar o parte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-2-semnezi-decizia-sau-hotararea-de-majorare\"><strong>2. Semnezi decizia sau hot\u0103r\u00e2rea de majorare<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen document treci clar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>capitalul actual \u0219i capitalul nou;<\/li>\n\n\n\n<li>suma cu care cre\u0219te \u0219i sursa ei (profitul nerepartizat al anului sau anilor X);<\/li>\n\n\n\n<li>dac\u0103 se emit p\u0103r\u021bi sociale noi sau cre\u0219te valoarea celor existente;<\/li>\n\n\n\n<li>cum se \u00eempart p\u0103r\u021bile sociale \u00eentre asocia\u021bi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-3-actualizezi-actul-constitutiv\"><strong>3. Actualizezi actul constitutiv<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ONRC cere <a href=\"https:\/\/startco.ro\/blog\/act-constitutiv-actualizat\/\" target=\"_blank\" rel=\"noreferrer noopener\">actul constitutiv actualizat<\/a>, adic\u0103 forma complet\u0103, cu noul capital \u0219i noua structur\u0103 a p\u0103r\u021bilor sociale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-4-depui-cererea-la-onrc\"><strong>4. Depui cererea la ONRC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cererea de \u00eenregistrare se depune \u00een 15 zile de la data deciziei sau a hot\u0103r\u00e2rii. Dosarul trebuie s\u0103 con\u021bin\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cererea de \u00eenregistrare;<\/li>\n\n\n\n<li>decizia asociatului unic sau hot\u0103r\u00e2rea adun\u0103rii generale;<\/li>\n\n\n\n<li>actul constitutiv actualizat;<\/li>\n\n\n\n<li>situa\u021biile financiare aprobate, din care reiese profitul;<\/li>\n\n\n\n<li>balan\u021ba de verificare, semnat\u0103 de contabil \u0219i de <a href=\"https:\/\/startco.ro\/blog\/ce-este-administratorul-unui-srl-si-care-sunt-drepturile-si-responsabilitatile-sale\/\" target=\"_blank\" rel=\"noreferrer noopener\">administrator<\/a>, \u00een care apare profitul nerepartizat;<\/li>\n\n\n\n<li>\u00eemputernicirea, dac\u0103 depune altcineva \u00een numele t\u0103u.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nu ai nevoie de raport de expertiz\u0103 contabil\u0103 \u0219i nici de dovada unui v\u0103rs\u0103m\u00e2nt, pentru c\u0103 nu aduci nimic nou \u00een firm\u0103. Unele oficii ale registrului comer\u021bului pot cere \u0219i nota contabil\u0103 a opera\u021biunii, a\u0219a c\u0103 verific\u0103 lista oficiului t\u0103u \u00eenainte s\u0103 depui.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depunerea documentelor o po\u021bi face:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>direct <a href=\"https:\/\/myportal.onrc.ro\/home\" target=\"_blank\" rel=\"noreferrer noopener\">pe portalul ONRC<\/a>, cu <a href=\"https:\/\/startco.ro\/blog\/ce-este-semnatura-electronica-digitala\/\" target=\"_blank\" rel=\"noreferrer noopener\">semn\u0103tur\u0103 electronic\u0103<\/a>.<\/li>\n\n\n\n<li>online, <a href=\"https:\/\/startco.ro\/modificare-srl\" target=\"_blank\" rel=\"noreferrer noopener\">cu ajutorul StartCo, mai simplu \u0219i mai rapid<\/a>. Tot procesul de modificare \u00ee\u021bi ia doar c\u00e2teva minute, iar de restul ne ocup\u0103m noi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-5-plate\u0219ti-publicarea-\u0219i-prime\u0219ti-actele\"><strong>5. Pl\u0103te\u0219ti publicarea \u0219i prime\u0219ti actele<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Din 30 aprilie 2026, tariful de publicare \u00een Monitorul Oficial se pl\u0103te\u0219te abia dup\u0103 ce ONRC admite cererea, pe baza notei de calcul primite. Dup\u0103 plat\u0103, prime\u0219ti rezolu\u021bia \u0219i certificatul de \u00eenscriere de men\u021biuni, cu noul capital social.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-6-contabilul-inregistreaza-majorarea\"><strong>6. Contabilul \u00eenregistreaz\u0103 majorarea<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trimite-i contabilului documentele de la ONRC, ca s\u0103 \u00eenregistreze nota contabil\u0103 (suma \u00een sine r\u0103m\u00e2ne \u00een acela\u0219i cont). Abia din acest moment noul capital apare \u00een eviden\u021bele firmei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/startco.ro\/blog\/majorare-capital-social-pret\/\" target=\"_blank\" rel=\"noreferrer noopener\">Iar c\u00e2nd vine vorba de cost<\/a>, la majorarea din profit nu pl\u0103te\u0219ti impozit \u0219i nu ai costuri de evaluare. Costul principal e tariful de publicare \u00een Monitorul Oficial, Partea a IV-a, pe care \u00eel afli din nota de calcul primit\u0103 de la ONRC.<\/p>\n\n\n\n<h2 id=\"h-la-ce-trebuie-sa-fii-atent-dupa-majorare\" class=\"wp-block-heading\">La ce trebuie s\u0103 fii atent dup\u0103 majorare?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Profitul \u00eencorporat nu mai poate fi \u00eemp\u0103r\u021bit ca dividende<\/strong><br><br>Odat\u0103 ajuns \u00een capital, profitul nu mai e la dispozi\u021bia asocia\u021bilor \u0219i nu mai poate fi dividend anul viitor. Dac\u0103 \u0219tii c\u0103 vei avea nevoie de bani, \u00eencorporeaz\u0103 doar c\u00e2t \u00ee\u021bi trebuie pentru prag.<br><br><\/li>\n\n\n\n<li><strong>Capitalul se scoate greu \u0219i cu impozit<\/strong><br><br>Capitalul se recupereaz\u0103 doar printr-o reducere de capital, care se poate executa abia dup\u0103 dou\u0103 luni de la publicarea hot\u0103r\u00e2rii \u00een Monitorul Oficial. \u00cen acest timp, creditorii se pot opune, iar plata c\u0103tre asocia\u021bi poate fi am\u00e2nat\u0103 p\u00e2n\u0103 c\u00e2nd ei ob\u021bin garan\u021bii sau opozi\u021bia e respins\u0103. Dac\u0103 firma ta e peste pragul de 400.000 de lei, nu po\u021bi cobor\u00ee sub 5.000 de lei.<br><br>Iar la reducere, suma care provine din profit nu e o restituire a aportului t\u0103u. Pentru asociatul persoan\u0103 fizic\u0103, ea se impoziteaz\u0103 ca venit din lichidare, cu 10%, re\u021binut de firm\u0103. Altfel spus, am\u00e2ni impozitul, nu \u00eel anulezi.<br><br><\/li>\n\n\n\n<li><strong>Pragul de activ net urc\u0103 odat\u0103 cu capitalul<\/strong><br><br><a href=\"https:\/\/startco.ro\/blog\/ce-este-capitalul-social-al-unui-srl\/#h-de-ce-este-importanta-valoarea-capitalului-social\" target=\"_blank\" rel=\"noreferrer noopener\">Activul net<\/a> \u00eenseamn\u0103 tot ce are firma minus tot ce datoreaz\u0103. \u00cencorporarea profitului nu schimb\u0103 activul net, dar cre\u0219te capitalul, deci cre\u0219te \u0219i pragul de jum\u0103tate din capital.<br><br>Asta conteaz\u0103 pentru c\u0103 un activ net sub jum\u0103tate din capital \u00ee\u021bi blocheaz\u0103 dividendele din profitul anului \u0219i returnarea \u00eemprumuturilor date firmei. Dac\u0103 vrei s\u0103 afli mai multe detalii despre asta, le g\u0103se\u0219ti <a href=\"https:\/\/startco.ro\/blog\/cum-sa-scoti-bani-din-firma-in-2026-fara-dividende-taxate-majorat\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00een ghidul nostru despre cum s\u0103 sco\u021bi bani din firm\u0103<\/a>. La o majorare p\u00e2n\u0103 la 5.000 de lei, efectul e de obicei mic, dar la sume mari merit\u0103 verificat cu contabilul.<br><br><\/li>\n\n\n\n<li><strong>Rezerva legal\u0103 trebuie completat\u0103<\/strong><br><br>Rezerva legal\u0103 se raporteaz\u0103 la capital. Un capital mai mare \u00eenseamn\u0103 c\u0103 o parte din profitul anilor urm\u0103tori va merge din nou \u00een rezerva legal\u0103, p\u00e2n\u0103 ajunge la o cincime din noul capital.<br><br><\/li>\n\n\n\n<li><strong>Actualizeaz\u0103 datele firmei<\/strong><br><br>Dup\u0103 majorare, actualizeaz\u0103 capitalul pe facturi, pe site, \u00een contracte sau oriunde mai apare. Pentru lista complet\u0103 de lucruri pe care ar fi bine s\u0103 le faci dup\u0103 majorare, arunc\u0103 un ochi pe <a href=\"https:\/\/startco.ro\/blog\/majorare-capital-social\/#h-ce-mai-trebuie-sa-faci-dupa-majorare:~:text=contabile%20%C3%AEn%20plus.-,Ce%20mai%20trebuie%20s%C4%83%20faci%20dup%C4%83%20majorare,-Dup%C4%83%20ce%20prime%C8%99ti\" target=\"_blank\" rel=\"noreferrer noopener\">ghidul nostru general despre majorarea capitalului social<\/a>.<\/li>\n<\/ul>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1793863082932\"><strong class=\"schema-faq-question\">Profitul nerepartizat nu ajunge p\u00e2n\u0103 la 5.000 de lei. Ce fac?<\/strong> <p class=\"schema-faq-answer\">Po\u021bi combina metodele \u00een aceea\u0219i decizie: o parte din profit, iar diferen\u021ba \u00een numerar sau <a href=\"https:\/\/startco.ro\/blog\/majorare-capital-social-prin-conversie-imprumut\/\" target=\"_blank\" rel=\"noreferrer noopener\">din conversia unui \u00eemprumut dat firmei<\/a>. La ONRC depui actele pentru fiecare metod\u0103, de exemplu balan\u021ba pentru profit \u0219i extrasul bancar pentru numerar.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1793863096634\"><strong class=\"schema-faq-question\">Firma mea e micro\u00eentreprindere \u0219i n-a pl\u0103tit impozit pe profit. Pot majora din profit?<\/strong> <p class=\"schema-faq-answer\">Da. Micro\u00eentreprinderea pl\u0103te\u0219te impozit pe venituri, dar tot are un profit contabil, r\u0103mas dup\u0103 impozit. Dac\u0103 acest profit n-a fost distribuit \u0219i bilan\u021bul e aprobat, \u00eel po\u021bi \u00eencorpora \u00een capital, cu acelea\u0219i reguli: f\u0103r\u0103 rezerva legal\u0103 \u0219i dup\u0103 acoperirea pierderilor.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1793863116885\"><strong class=\"schema-faq-question\">Suntem doi asocia\u021bi \u0219i doar eu vreau majorarea din profit. Ce fac?<\/strong> <p class=\"schema-faq-answer\">Profitul apar\u021bine firmei, nu doar unui asociat, a\u0219a c\u0103 \u00eencorporarea se face propor\u021bional, pentru am\u00e2ndoi. Dac\u0103 doar tu prime\u0219ti p\u0103r\u021bi sociale noi, procentele se schimb\u0103 \u0219i ai nevoie de acordul celuilalt asociat. Cea mai bun\u0103 variant\u0103 e s\u0103 majora\u021bi am\u00e2ndoi propor\u021bional din profit.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce \u00eenseamn\u0103 s\u0103 majorezi capitalul social din profitul nerepartizat, c\u00e2nd \u00eel po\u021bi folosi \u0219i c\u00e2nd nu, dar \u0219i la ce trebuie s\u0103 fii atent dup\u0103 majorare.<\/p>\n","protected":false},"author":11,"featured_media":22651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[373],"tags":[22,7,529,15],"class_list":["post-22650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-antreprenor","tag-majorare-capital-social","tag-profit","tag-srl"],"yoast_head":"<title>Cum po\u021bi majora capitalul social din profit nerepartizat<\/title>\n<meta name=\"description\" content=\"Vezi cum po\u021bi majora capitalul social din profit nerepartizat, care e procesul pas cu pas \u0219i la ce trebuie s\u0103 fii atent ulterior.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Majorarea capitalului social din profit nerepartizat: ce \u00eenseamn\u0103 \u0219i cum se face\" \/>\n<meta property=\"og:description\" content=\"Vezi cum po\u021bi majora capitalul social din profit nerepartizat, care e procesul pas cu pas \u0219i la ce trebuie s\u0103 fii atent ulterior.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/\" \/>\n<meta property=\"og:site_name\" content=\"StartCo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/StartCo.ro\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-05T07:50:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-05T12:42:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/majorarea-capitalului-social-din-profit-nerepartizat.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2240\" \/>\n\t<meta property=\"og:image:height\" content=\"1260\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Vlad Turiceanu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:site\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vlad Turiceanu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-din-profit-nerepartizat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-din-profit-nerepartizat\\\/\"},\"author\":{\"name\":\"Vlad Turiceanu\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/#\\\/schema\\\/person\\\/8615a319f36807642294ded7dabfb46f\"},\"headline\":\"Majorarea capitalului social din profit nerepartizat: ce \u00eenseamn\u0103 \u0219i cum se face\",\"datePublished\":\"2026-11-05T07:50:19+00:00\",\"dateModified\":\"2026-11-05T12:42:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-din-profit-nerepartizat\\\/\"},\"wordCount\":1852,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-din-profit-nerepartizat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/startco.ro\\\/blog\\\/wp-content\\\/uploads\\\/majorarea-capitalului-social-din-profit-nerepartizat.png\",\"keywords\":[\"antreprenor\",\"majorare capital social\",\"profit\",\"srl\"],\"articleSection\":[\"Contabilitate &amp; 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Ce fac?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po\u021bi combina metodele \u00een aceea\u0219i decizie: o parte din profit, iar diferen\u021ba \u00een numerar sau <a href=\\\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-prin-conversie-imprumut\\\/\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">din conversia unui \u00eemprumut dat firmei<\\\/a>. La ONRC depui actele pentru fiecare metod\u0103, de exemplu balan\u021ba pentru profit \u0219i extrasul bancar pentru numerar.\",\"inLanguage\":\"ro-RO\"},\"inLanguage\":\"ro-RO\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-din-profit-nerepartizat\\\/#faq-question-1793863096634\",\"position\":2,\"url\":\"https:\\\/\\\/startco.ro\\\/blog\\\/majorare-capital-social-din-profit-nerepartizat\\\/#faq-question-1793863096634\",\"name\":\"Firma mea e micro\u00eentreprindere \u0219i n-a pl\u0103tit impozit pe profit. 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Ce fac?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po\u021bi combina metodele \u00een aceea\u0219i decizie: o parte din profit, iar diferen\u021ba \u00een numerar sau <a href=\"https:\/\/startco.ro\/blog\/majorare-capital-social-prin-conversie-imprumut\/\" target=\"_blank\" rel=\"noreferrer noopener\">din conversia unui \u00eemprumut dat firmei<\/a>. La ONRC depui actele pentru fiecare metod\u0103, de exemplu balan\u021ba pentru profit \u0219i extrasul bancar pentru numerar.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/#faq-question-1793863096634","position":2,"url":"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/#faq-question-1793863096634","name":"Firma mea e micro\u00eentreprindere \u0219i n-a pl\u0103tit impozit pe profit. Pot majora din profit?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Da. Micro\u00eentreprinderea pl\u0103te\u0219te impozit pe venituri, dar tot are un profit contabil, r\u0103mas dup\u0103 impozit. Dac\u0103 acest profit n-a fost distribuit \u0219i bilan\u021bul e aprobat, \u00eel po\u021bi \u00eencorpora \u00een capital, cu acelea\u0219i reguli: f\u0103r\u0103 rezerva legal\u0103 \u0219i dup\u0103 acoperirea pierderilor.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/#faq-question-1793863116885","position":3,"url":"https:\/\/startco.ro\/blog\/majorare-capital-social-din-profit-nerepartizat\/#faq-question-1793863116885","name":"Suntem doi asocia\u021bi \u0219i doar eu vreau majorarea din profit. Ce fac?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Profitul apar\u021bine firmei, nu doar unui asociat, a\u0219a c\u0103 \u00eencorporarea se face propor\u021bional, pentru am\u00e2ndoi. Dac\u0103 doar tu prime\u0219ti p\u0103r\u021bi sociale noi, procentele se schimb\u0103 \u0219i ai nevoie de acordul celuilalt asociat. 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