3312

Authorization procedure and Trade Register aspects for CAEN 3312

Setting up a company whose main activity is CAEN code 3312 – “Repair and maintenance of machinery” – requires compliance with standard formalities at the Trade Register (ONRC). When submitting the registration file, the associates or shareholders must explicitly mention this code in the constitutive act, along with secondary ones, if applicable. The sworn declaration under Law 359/2004 must certify that the activity does not require prior operating authorizations – except for cases where interventions on high-risk equipment are involved, such as machinery subject to ISCIR control (see point 2). There is no exclusive legal form; the limited liability company (SRL) remains the most frequently chosen structure. In the event of subsequent changes to the objects of activity, a statement of amendment must be filed within 15 days of the change. The administrator and/or censors (if appointed) are responsible for the permanent updating of the data in the trade register. Penalties for incorrect declaration of CAEN codes may result in fines under Government Emergency Ordinance (OUG) 116/2009, as well as suspension of activity if it is found that the company carries out undeclared operations.

Regulatory framework, specific approvals and control institutions

CAEN 3312 is not subject to prior authorization from the Tax Authority (ANAF) or the Trade Register (ONRC), but there are sectoral obligations. If the repair concerns machines, equipment or devices that are put into operation under pressure (e.g. compressors, boilers) or fall under ISCIR – the State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations – then the company must hold an ISCIR certificate for repair work. Also, if interventions are carried out on electrical equipment operating at dangerous voltages, the provisions of the General Occupational Safety Standards (Government Decision (HG) 1146/2006) apply. Representatives of the Labour Inspectorate (ITM) may check compliance with occupational health and safety. The Border Police or the Environmental Guard are not directly relevant, except for the management of waste resulting from repairs (oils, filters, worn parts) – here the regime for collecting hazardous waste applies, and the company must register as a waste generator and hand it over to authorised operators under contracts. It is mandatory to keep monthly records in accordance with HG 1061/2008. In the absence of these approvals, fines of between RON 10,000 and 50,000 may be imposed by the Environmental Guard.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the activity of repairing machinery is subject to the normal VAT regime (standard rate of 19%), but the margin scheme for second-hand goods may apply only if parts resulting from repairs that were purchased under the margin scheme are sold. The tax base is the value of the services provided, including labour and invoiced parts. It is recommended to issue invoices in the RO e-Factura system for all B2B operations, given the mandatory nature starting in 2024 for all deliveries of goods and services. In accounting, revenue from repairs and material costs are recorded separately. For inventories: spare parts are valued at acquisition cost, and inventory differences are adjusted through expense accounts. At the end of the year, a mandatory physical inventory is carried out. ANAF may initiate a tax audit if the reported profit margin is below the branch average (approx. 10-15% of turnover) or if there are large differences between the VAT base declared and that in the returns. For micro-enterprises, the income tax is 1% (or 3% if revenues exceed EUR 60,000) – attention is drawn to the threshold limit. The obligation to file the single declaration for dividend income, if profits are distributed, is not forgotten either. The fiscal vector must be updated within 15 days of any change. In practice, it is recommended to keep supporting documents (work orders, estimates, reception sheets) for at least 5 years, as they may be requested by ANAF inspectors in the event of a thematic audit.