1812

Authorization procedure and Trade Register aspects for CAEN 1812

For setting up a company that carries out other printing activities n.e.c. (CAEN 1812), the procedure at the Trade Register (ONRC) involves submitting the registration application, the constitutive act and standard documents, including the affidavit under Law 359/2004 regarding the fulfillment of legal conditions. The main object of activity will be CAEN code 1812, noting that no special operating authorizations are required from the ONRC, only registration. For the registered office, a loan agreement or lease contract must be presented, and for the work point, if production takes place in another location, proof of the right of use is required. No prior approvals from other institutions are necessary for the registration itself, but subsequently, control authorities (ISU, DSP, Territorial Labor Inspectorate) may request checks.

Regulatory framework, specific approvals and control institutions

The printing activity (CAEN 1812) falls under Law 8/1996 on copyright, Law 19/2003 on advertising regime and fire safety regulations (Law 307/2006, ISU norms). Although it does not require a sanitary operating permit for the basic activity, if the company handles chemical substances (ink, solvents), it must obtain an approval from the DSP for working conditions. Also, under GEO 195/2005 on environmental protection, if the activity involves emissions of volatile organic compounds, an environmental permit may be required from the Environmental Protection Agency. Control bodies include ISU (for fire safety equipment), ITM (for safety norms) and the Environmental Guard (for waste management). We recommend prior consultation of the Guide for Small and Medium Enterprises issued by the Ministry of Environment.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, companies with CAEN 1812 are taxed under the corporate income tax regime or, if they meet the conditions, may opt for micro-enterprise income tax (revenue threshold under 500,000 euros, income from production activities? under Article 47 of the Fiscal Code – attention to exceeding the threshold with service provision). They are obliged to register in the RO e-Factura system for all invoices issued in B2B relationships (under GEO 120/2021), as well as to submit invoices in the e-Factura system. The audit risk from the Tax Authority (ANAF) is medium to high, because printing activities involve inventory management (paper, consumables, work in progress) and subcontracting of certain works, which may attract checks on the correctness of recording expenses and revenues. Accounting must separately reflect consumable materials, production costs and services rendered. Separate recording of work in progress and finished goods inventories is recommended, with annual inventory. Also, for relationships with clients (sometimes large corporates), compliance with legal payment deadlines and obligations regarding reverse factoring is required. Last but not least, for income from advertising (if creating advertising materials), the tax on advertising income applies (specific article in the Fiscal Code). For correct VAT calculation, the standard rate of 19% applies, except for goods with a special regime (books, magazines? – possible reduction to 5% under Article 291 of the Fiscal Code, but only for specific printed matter).