1820
Reproduction of recordings
This code covers the reproduction of audio, video or digital recordings on any physical medium (CD, DVD, Blu-ray, cassettes, vinyl records etc.), including master duplication and production of multiple copies. Activities include copying from a master to optical, magnetic or other media, as well as packaging and labeling. It is relevant for companies offering pressing or duplication services to artists, studios, publishers or corporate clients.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, PFA-uri sau freelanceri care operează studiouri de duplicare audio/video, fabrici de pressing CD/DVD/Blu-ray, sau companii care oferă servicii de copiere în masă pentru artiști, case de discuri, studiouri de film, edituri multimedia sau clienți corporate care au nevoie de materiale promoționale pe suport fizic.
Who should avoid:
Avoid the exclusive use of code 1820 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.
Authorisation procedure and Trade Register aspects for NACE 1820
Setting up a company with the main activity "Reproduction of recordings" (NACE 1820) requires following the standard registration steps with the Trade Register (ONRC), with specific mentions regarding the object of activity. When filing the dossier, a sworn declaration according to Law 359/2004 is completed, by which the manager attests to meeting the operating conditions. No prior approvals from other institutions are required for this NACE class; however, if the activity involves the reproduction of copyright-protected materials, it is necessary to obtain licenses from collective management organizations (e.g., UCMR-ADA, UPFR). Also, for the production space, fire safety (ISU) and occupational health and safety regulations must be observed, and during ONRC control, proof of the right to use the property may be requested.
Regulatory framework, specific approvals and control institutions
The main applicable normative act is Law No. 8/1996 on copyright and related rights, which regulates the reproduction of works. In the case of reproduction of audio/video recordings, the provisions of Government Emergency Ordinance No. 123/2005 on collective management of copyright also apply. The relevant control institutions are: the Tax Authority (ANAF) (for fiscal matters), the Territorial Labour Inspectorate (ITM) and the National Authority for Communications (ANC) if communication equipment is used. No specific environmental permits are required, but resulting waste (e.g., toners, magnetic media) must be managed according to Government Emergency Ordinance No. 92/2021 on waste regime. For industrial-scale reproduction activities, notification to the mayor's office regarding the conduct of the activity is recommended, although Law 359/2004 provides that for NACE 1820 no sanitary-veterinary or environmental approval is required at registration.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, income from the reproduction of recordings is classified as "service provision" or "sales of finished products", depending on the final form. Deductible expenses include raw materials (discs, cassettes, paper, toner), depreciation of copying equipment, licenses for using original recordings, and royalties paid to rights holders. ANAF may scrutinise transactions with affiliated parties, especially if royalties are paid to foreign companies, risking transfer pricing adjustments. The audit risk increases when the company reports repeated losses or extensively uses protected recordings without license contracts. Accounting must distinctly record inventories of materials and finished products (according to Ministry of Public Finance Order 1802/2014). Also, for electronic invoicing, the RO e-Factura system applies from 2024 for all B2B operations. We recommend periodic checks of the fiscal vector at ANAF and updating the single declaration if the activity is carried out independently by a sole proprietorship.
Included Activities
- ✅ Reproduction of audio recordings on gramophone records (vinyl)
- ✅ Reproduction of audio recordings on audio cassettes
- ✅ Reproduction of audio recordings on CDs and DVDs
- ✅ Reproduction of video recordings on video cassettes (VHS, Betamax)
- ✅ Reproduction of video recordings on DVDs and Blu-ray
- ✅ Duplication of audio/video masters onto optical or magnetic media
- ✅ Packaging and labeling of duplicated media
- ✅ Pressing services for CDs, DVDs, Blu-ray
- ✅ Reproduction of digital recordings on USB sticks or memory cards (if involving physical copying)
Excluded Activities
- ❌ Editing or post-production of recordings (code 5920)
- ❌ Wholesale distribution of recorded media (code 4643)
- ❌ Retail trade of recorded media (code 4763)
- ❌ Printing activities (codes 1811, 1812)
- ❌ Reproduction of software (code 1820 only covers recordings, not software itself; software reproduction falls under 5820 or 6201)
- ❌ Streaming or online digital distribution services (codes 5911, 5912, 5920)
- ❌ Manufacture of blank media (CDs, DVDs etc.) (code 2680)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are required for the reproduction of copyright-protected recordings?
To legally reproduce protected recordings, you must hold licenses from rights holders (authors, artists, record labels) or work only with materials for which you have received written consent. In addition, an authorisation from collective management organisations (e.g., UCMR-ADA, UPFR) may be required.
What is the applicable VAT rate for reproduction of recordings services?
Reproduction services of recordings are generally subject to the standard VAT rate of 19% in Romania, except in cases where special exemptions apply (e.g., export).