3523

Authorization procedure and Trade Register aspects for NACE 3523

To register with the Trade Register (ONRC) for the activity of selling gaseous fuels through mains (NACE 3523), a standard registration or amendment file must be submitted, in accordance with Law 265/2022. In addition to the constitutive documents, the opinion of the National Regulatory Authority for Energy (ANRE) regarding technical and financial capacity is mandatory, as well as proof of the existence of the pipeline network (concession contract, ownership or right of use). The sworn declaration according to Law 359/2004 will mention the registered office and the points of work (distribution stations, delivery points). It is recommended to correctly classify the NACE code within the NACE Rev.2 structure to avoid classification errors that may lead to rejection by the registrar.

Regulatory framework, specific permits, and control institutions

The main legal framework is the Electricity and Natural Gas Law no. 123/2012, as subsequently amended, and ANRE regulations (e.g., ANRE Order no. 17/2018 on licensing in the natural gas sector). For the sale of gas through mains, it is mandatory to obtain a supply license (class B) or a distribution license, as the case may be, from ANRE. Additionally, permits from the Fire Department (ISU) for fire safety and environmental permits from the National Environmental Protection Agency (impact assessment or environmental agreement, depending on the installation capacity) are involved. Operators must comply with the technical standards for design, execution, and operation of gas distribution systems (ST 009/2012). Periodic inspections are carried out by ANRE and the National Environmental Guard.

Tax management, tax authority audit risk, and specific accounting

From a fiscal perspective, the activity is subject to standard corporate income tax (16%) or micro-enterprise tax (if the conditions of turnover under EUR 500,000 and fully paid-up share capital are met). VAT applies at the standard rate (19%) for natural gas and the transport/distribution service. The obligation to issue electronic invoices through the RO e-Factura system is mandatory from July 1, 2024, for all B2B operations in the gas sector. Excise duties for natural gas are calculated according to the Fiscal Code (Art. 342(5)). Separate records of gas stocks must be kept in accounts like 301 (raw materials) or 345 (finished goods), depending on the form of commercialization (extracted natural gas or purchased for resale). The tax authority (ANAF) audit risk is high, especially for verifying transfer pricing in relations with affiliated suppliers, as well as the correctness of excise and VAT calculations on deliveries to end consumers. It is recommended to implement internal procedures for monthly physical inventory of quantities (volume, pressure, calorific value) using measurement systems approved by ANRE.