3314

Authorization procedure and Trade Register aspects for CAEN 3314

Repair and maintenance of electrical equipment (CAEN 3314) requires the incorporation of the company at the Trade Register (ONRC) with the appropriate main activity. Standard constitutive documents are submitted upon registration, and no prior approvals from ANRE or ISCIR are required, provided that no intervention is made on fixed electrical installations (which fall under Law 10/1995 and the technical design/execution norms).

The company must declare to the Trade Register (ONRC), via the amendment form, the corresponding fiscal vector: corporate income tax/micro-enterprise tax, VAT if turnover exceeds the legal threshold, and possibly withholding taxes for qualified personnel. For repair activities, it is recommended to clearly classify the main activity object under class 3314, without overlapping with the trade of parts (class 4778) or maintenance of electrical installations (class 4321).

Regulatory framework, specific permits and control institutions

The activity of repairing electrical equipment is not separately regulated but is subject to general rules on product safety (Government Ordinance 21/1992) and applicable harmonized standards (e.g., SR EN 60079 series for explosive atmospheres, if applicable).

If the company repairs equipment used in high-risk environments (mines, oil industries), an ISCIR authorization is required for the verification of pressure equipment or nuclear equipment, according to Government Decision 1425/2006. For low-voltage electrical apparatus, Government Decision 1022/2009 on the safety of low-voltage electrical equipment applies.

Additionally, the working premises (workshop) must be declared to the Tax Authority (ANAF) as a distinct work point, and the Labour Inspectorate (ITM) controls working conditions for personnel handling substances or live equipment. For medical equipment (specific subcodes under class 3314), there is an additional obligation to notify the Ministry of Health (ANMCS) – subject to Law 95/2006 and the authorization norms for medical devices after repair.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, correct classification under CAEN 3314 allows full deduction of costs for materials, spare parts and labor, subject to the 2,500 lei limit for tangible fixed assets (if the repaired equipment becomes a fixed asset).

For services provided, the standard VAT rate of 19% applies (except for repairs of equipment intended for persons with disabilities – 5% or 9% as applicable). The company must issue invoices through the RO e-Factura system for B2B and B2G transactions, according to Emergency Government Ordinance 130/2021.

The main risk in an ANAF audit is the under-declaration of income from services provided to third parties or the erroneous classification of expenses as investments. During a full inspection, auditors check declarations 394 (VAT returns) and 301 (set 301 – declaration regarding social contribution payment obligations).

Specific accounting includes separate records of work in progress (account 332) and labor costs (accounts 601, 602). For equipment repaired for third parties and returned to customers, the regime of stocks (account 345) or intangible fixed assets applies if warranties are issued. Consultant's recommendation: annual inventory of materials and parts, plus reassessment of doubtful receivables as of 31 December for impairment adjustments (account 491).