0170
Hunting, trapping of game and related service activities
This code covers commercial hunting activities, trapping of game and related services such as game management or organizing hunting parties for third parties. It is suitable for companies or authorized individuals exploiting hunting rights on private or state land, including breeding and releasing game for hunting purposes.
Entrepreneur Profile
Acest cod este destinat asociațiilor de vânătoare, firmelor de gestionare a fondurilor cinegetice, ghizilor de vânătoare autorizați, precum și persoanelor fizice care desfășoară activități de capturare a animalelor sălbatice (de exemplu, pentru combaterea dăunătorilor).
Who should avoid:
Avoid the exclusive use of code 0170 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 0170
To carry out the activity classified under CAEN 0170 - Hunting, trapping of game and related service activities, registration with the National Trade Register Office (ONRC) is mandatory but not sufficient. The standard procedure requires completing the registration application specifying CAEN 0170 as the main or secondary activity, depending on the business model. Associates or administrators must submit a sworn declaration, according to Law 359/2004, attesting compliance with the legal operating conditions. However, the specifics of this CAEN code entail additional obligations: environmental permit (issued by the Environmental Protection Agency) and approval from the game fund manager (under Law no. 407/2006 on hunting). In practice, the ONRC will not validate the registration until you present proof of holding a game fund management contract or at least a prior approval from the Hunters' Association. Without these documents, registration remains blocked. Also, the registered office address must be real, not fictitious, as subsequent inspections by the Environmental Guard and the Tax Authority (ANAF) may include unannounced checks.
Regulatory framework, specific approvals and control institutions
Hunting activity is strictly regulated by the Hunting Law no. 407/2006, republished, and by subsequent norms issued by the Ministry of Environment. The main normative act obliges any legal entity to hold a game fund management contract concluded with the County Hunters' Association, or, if providing ancillary services (e.g., organizing hunting parties), an authorization from the National Agency for Environmental Protection. Relevant control institutions include the National Environmental Guard (periodic inspections) and the Environmental Protection Agency (ecological impact monitoring). For trapping, additional regulations apply regarding permitted methods and animal welfare (Order no. 1,672/2020). Any non-compliance attracts substantial sanctions – fines between 15,000 and 50,000 lei, and in serious cases, cancellation of the management contract. For ancillary services (e.g., guiding, fund maintenance), personnel certification is required according to professional standards established by the Ministry of Agriculture.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, CAEN 0170 falls either as an agricultural activity (if game fund management is ancillary to an agricultural holding) or as a commercial activity. The tax treatment differs significantly: for agricultural activities, the income tax exemption according to the Fiscal Code (art. 73) may apply if carried out within an unincorporated association; for commercial ones, corporate income tax (16%) or income tax (for micro-enterprises, 1% or 3%) apply standardly. VAT: if hunting services are provided to third parties, they are exempt from VAT with the right of deduction, according to art. 294 para. 1 let. i of the Fiscal Code (operations concerning game and fund protection). ANAF pays increased attention to this sector due to the risk of tax evasion generated by undeclared transactions with game (meat, trophies). Accounting obligations include strict records of catches, income from the sale of game (meat, furs) and costs of fund management. The use of the RO e-Factura system is recommended for all game deliveries to legal entities. The risk of ANAF audit is high: inspectors check the proportion of income from hunting activity, the correlation with issued approvals and supporting documents (party register, handover minutes). Any discrepancy between declared income and estimated income based on average annual catches may trigger a tax reclassification. Proper management of stocks of live game (for repopulation) and ammunition (mandatory special register) completes the specific accounting picture. In case of a control, the lack of clear records of personnel costs (guides, foresters) and depreciation of equipment (ATVs, trailers) leads to profit tax adjustments.
Included Activities
- ✅ Hunting of large and small game
- ✅ Trapping of wild animals
- ✅ Service activities related to hunting (guides, organizing parties)
- ✅ Game fund management
- ✅ Breeding and release of game for hunting
- ✅ Game population assessment
- ✅ Maintenance of game habitats
Excluded Activities
- ❌ Game meat production (slaughtering)
- ❌ Trade in game meat
- ❌ Manufacture of hunting weapons
- ❌ Agritourism activities not related to hunting
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out activities under CAEN 0170?
For hunting, a hunting permit issued by the managing association is required, and for trapping, an approval from the National Agency for Environmental Protection may be necessary. Also, companies must hold a game fund management contract.
Can I carry out hunting activities as an authorized individual (PFA)?
Yes, authorized individuals (PFAs) can carry out ancillary hunting services (guides, organizing), but actual hunting requires membership in a hunting association or being a game fund manager.