3313

Authorization procedure and Trade Register aspects for CAEN 3313

Establishing a company that carries out the activity of repairing and maintaining electronic and optical equipment (CAEN 3313) requires compliance with the standard registration procedure at the Trade Register (ONRC). Upon submitting the registration application, a sworn statement is completed according to Law 359/2004, whereby the associate or administrator declares that the operating conditions are met. For CAEN 3313, prior operating approvals from institutions such as ISCIR or ANPC are not mandatory, except when the company handles refrigerant gases (regulated by Government Emergency Ordinance 43/2014) or carries out dismantling operations that fall under environmental legislation (Law 211/2011). If pressure equipment is used, registration with ISCIR is required. Also, if the activity involves servicing medical devices (e.g., laboratory equipment), authorization from the National Agency for Medicines and Medical Devices (ANMDM) is required based on Government Decision 140/2007. For the sale of second-hand spare parts, the provisions of Government Emergency Ordinance 78/2000 on waste and electronic equipment (WEEE) apply.

Regulatory framework, specific approvals, and control institutions

Electronic repair activities are governed by applicable technical standards, but there is no specific form of authorization for CAEN 3313 at the national level; instead, general regulations on consumer protection (Government Ordinance 21/1992) and product safety (Government Ordinance 99/2000) apply. Controls are carried out by the National Authority for Consumer Protection (ANPC) and, depending on the specifics, by the Environmental Guard (for electronic waste management). If the company offers calibration or legal metrology services for measuring equipment (e.g., meters, thermometers), this falls under Law 6/2020 on metrology and must be authorized by the Romanian Bureau of Legal Metrology (BRML). Additionally, providing services to authorities or public institutions may require ISO 9001 or ISO 14001 certifications, which are not mandatory but recommended for B2B contracts. For repairs of electrical/electronic products, Directive 2012/19/EU (WEEE), transposed by Government Decision 193/2014, applies, requiring registration with the Environmental Fund Administration (AFM) as a waste collector/operator if the company takes over end-of-life equipment.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, correct classification under CAEN 3313 is essential for determining the tax vector. Repair of electronic and optical equipment is considered a service and is subject to the standard VAT rate (19%), except for repairs performed for individuals, which may benefit from reduced VAT (9%) if they fall under repair services according to Article 291 paragraph (3) letter d) of the Fiscal Code. ANAF may initiate an audit if the company incorrectly declares the CAEN code, e.g., using a production code instead of repair, which can lead to reclassification of tax obligations and sanctions. Specific accounting involves separate recording of income from repairs, spare parts sales, and post-warranty services. Expenses for spare parts and consumable materials are recorded based on consumption vouchers, and physical inventory of spare parts stock is mandatory at year-end according to Order of the Minister of Public Finance 1802/2014. If the company collects warranties for repairs, these are set up as deductible tax provisions if accounted for separately. The audit risk increases when there are cash transactions with individuals, requiring the issuance of a fiscal receipt via a cash register (AMEF) according to Government Ordinance 28/1999, with fines of up to 10,000 RON for non-issuance. For VAT settlements, the RO e-Factura system applies from January 1, 2024, and D390 reporting (if there are intra-community acquisitions of parts) must be compliant. The single declaration (D212) is completed by administrators and associates, and income tax is withheld at source if payments are correctly classified.