1813

Authorization procedure and Trade Register aspects for CAEN 1813

For registering with the Trade Register (ONRC) a company carrying out the activity of "Prepress services" (CAEN code 1813), the constitutive documents must mandatorily include the affidavit according to Law 359/2004 regarding the authorization of operation. This certifies the fulfillment of legal conditions concerning the registered office and minimum equipment, without requiring prior approval from other institutions for this CAEN class. When completing the single declaration (ANAF form 010/011), the fiscal vector shall be ticked for profit or income tax, VAT if the threshold of RON 300,000 is exceeded, and operating permits from the municipality shall be requested (environmental permit if volatile substances are used). If the activity involves processing of data or digital drawings, the special authorization regime does not apply, but it is recommended to conclude confidentiality contracts with clients. Lack of operating permit may attract fines from RON 5,000 to 10,000 according to Law 359/2004.

Regulatory framework, specific permits and control institutions

The prepress activity is not regulated by a special normative act, but is subject to general rules on labor protection (Law 319/2006) and fire safety (GO 60/1997). If machinery such as CTP (computer-to-plate) or processors using chemical substances are used, an environmental permit from the Environmental Protection Agency (APM) is required for emissions of volatile organic compounds (VOCs). Relevant control institutions are: Environmental Guard (for chemical waste), Territorial Labor Inspectorate (ITM) and Inspectorate for Emergency Situations (ISU). For the use of copyright (fonts, images), the provisions of Law 8/1996 on copyright must be observed, licenses from suppliers may be necessary. Non-compliance with copyright legislation may attract civil or criminal liability according to GEO 43/2002.

Tax management, risk of ANAF audit and specific accounting

From a fiscal perspective, income from prepress services falls within the taxable base for profit tax (or income tax, in the case of micro-enterprises). The company must issue invoices compliant with the RO e-Factura system (if invoicing to authorities or legal entities in B2B relations), and registration in the e-Factura system is mandatory from April 1, 2024. If services are provided outside Romania, the place of performance is verified according to the Fiscal Code (art. 133). Expenses for the acquisition of software licenses (Adobe, etc.) are amortized over their useful life (3-5 years) or fully deducted if below RON 2,500. Major risk of ANAF audit: incorrect recording of consumable material stocks (printing plates, ink, developing substances), as ANAF compares physical stocks with accounting ones through mandatory annual inventory. It is recommended to use account 603 (auxiliary material expenses) for small consumables and separate tracking per project. Declaration 394 (VAT return) must correctly include intra-Community operations if electronic services are provided to clients in the EU. Penalties for late submission of tax returns are 0.08% per day of the tax base, according to the Fiscal Procedure Code.