3522

Authorization procedure and Trade Register aspects for NACE 3522

Establishing a company operating under NACE code 3522 requires completing the single declaration for operating authorization. At the Trade Register (ONRC), a sworn statement in accordance with Law 359/2004 is submitted, whereby the administrator certifies compliance with the legal conditions for the distribution of gaseous fuels. The main object of activity must be stated exactly as 'Distribution of gaseous fuels through mains', and secondary activities may include related activities (e.g., network maintenance).

For legal entities, the operating authorization is granted only after obtaining approvals from the National Energy Regulatory Authority (ANRE). Without the ANRE license, registration with the Trade Register (ONRC) is not sufficient to actually begin distribution. The registration file must include the tax registration certificate, the constitutive acts, and proof of the registered office, which must comply with technical norms regarding fire safety and pipeline pressure.

Regulatory framework, specific approvals, and control institutions

Natural gas distribution through pipelines is a strictly regulated activity. In addition to the ANRE license, approvals are required from the Inspectorate for Emergency Situations (ISU), the Environmental Protection Agency (APM), and, depending on the capacity of the installation, the National Authority for Consumer Protection. Operators must comply with the technical standards imposed by ANRE Order no. 29/2014 and European norms on network safety.

Permanent control is exercised by ANRE through periodic checks of meters and pressure, as well as by the Environmental Guard for fugitive emissions. Non-compliance with licensing conditions results in suspension of the authorization and contravention sanctions of up to 50,000 lei, according to the Electricity and Natural Gas Law no. 123/2012.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, companies with NACE 3522 are subject to corporate income tax and VAT. At incorporation, a tax registration declaration (D100) is filed with the Tax Authority (ANAF), and the tax vector includes monthly obligations – declaration 300 (VAT) and recapitulative statement 301 – as well as annual declaration 101. Distribution operators invoice end consumers regulated tariffs set by ANRE, which include excise duties on natural gas, according to the Fiscal Code, Title VIII, Chapter 5. The tax base for excise duties is calculated per MWh, and rates are updated annually.

Accounting must clearly separate the distribution activity from other services (e.g., gas supply). Otherwise, the risk of an ANAF audit increases significantly, especially due to transactions with related parties and transfer pricing adjustments. The RO e-Factura system is mandatory for all invoices issued to legal entities as of 2024. Incorrect declaration of distributed quantities results in penalties and the obligation to pay additional excise duties. It is recommended that administrators seek specific tax advice before registration to avoid incorrect classification of the activity or omission of ANRE approvals, which block the VAT code upon registration.