4100
Construction works for residential and non-residential buildings
This code covers the construction of residential buildings (houses, apartment blocks) and non-residential buildings (offices, warehouses, commercial spaces), including both new works and extensions, transformations, or major renovations. Essentially, any contractor who erects a building from scratch or makes significant structural changes falls under this code. It does not include design or consultancy, only the actual execution on site.
Entrepreneur Profile
Acest cod este potrivit pentru antreprenori generali, firme de construcții mici și mijlocii, dezvoltatori imobiliari care execută lucrări cu echipe proprii, precum și pentru persoane fizice autorizate (PFA) care se ocupă de construcții rezidențiale. Este obligatoriu pentru orice firmă care emite facturi pentru lucrări de construcții de clădiri.
Who should avoid:
Avoid the exclusive use of code 4100 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for NACE 4100
Setting up a company carrying out activities under NACE code 4100 requires completing the registration procedure at the Trade Register (ONRC), specifying the main object of activity according to the Classification of Activities in the National Economy. The standard documentation includes the registration application, the constitutive act, proof of registered office, and the affidavit pursuant to Law 359/2004 on meeting operating conditions. For NACE 4100, no special prior authorizations are required for registration, but after incorporation, a building permit must be obtained from the competent local authority (town hall) for each project. Also, the company must request registration in the Builders' Register organized by the Ministry of Development, if it intends to carry out construction works, and for participation in public tenders, certification in the field is mandatory. At the registered office, it is recommended to file a statement of changes for authorizing temporary work points on construction sites.
Regulatory framework, specific permits, and control institutions
Construction activity is strictly regulated by Law no. 50/1991 on authorizing the execution of construction works, republished, and Law no. 10/1995 on quality in construction. The building permit is issued by the town hall based on technical documentation (DTAC, DTOE) and permits from utility operators (water, sewerage, electricity, gas). For residential and non-residential buildings, environmental permits from the Environmental Protection Agency (APM) may be required, depending on the impact. Execution control is carried out by the State Inspectorate in Construction (ISC) and the County Administration Directorates for Control. Upon completion, the handover report upon completion of works is issued, signed by the designer, contractor, and investor, and then the documentation is filed for registration of the building in the Land Registry. Non-compliance with authorization or technical standards attracts contravention sanctions and even demolition.
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, companies with NACE 4100 are liable for corporate income tax (16%) or income tax on micro-enterprises (1% or 3% of turnover, according to legal thresholds), depending on their status. VAT on collection (812/2014) applies if turnover exceeds 500,000 RON, and in relations with subcontractors, invoices are issued with VAT. Construction activity is subject to the risk of reclassification of service contracts into works contracts, which entails the obligation to separate invoices by execution phases. ANAF prioritizes audits in construction for verifying returns 390 (VAT recapitulative statements) and return 112 (social contributions). Mandatory implementation of the RO e-Factura and e-Transport systems for construction materials. Specific accounting includes accounts for assets in progress (231), works in progress (711), and recording invoices from subcontractors. Recommended: setting up a correct fiscal vector at ANAF and timely submission of the single declaration for dividends.
Included Activities
- ✅ Construction of residential buildings (single-family houses, apartment blocks)
- ✅ Construction of non-residential buildings (offices, commercial spaces, industrial halls, schools, hospitals)
- ✅ Works for extension, transformation, and major renovation of existing buildings
- ✅ On-site assembly and erection of prefabricated elements made of concrete, metal, or wood for buildings
- ✅ Construction of mixed-use buildings (residential + commercial)
Excluded Activities
- ❌ Architectural and engineering design (code 7110)
- ❌ Plumbing, electrical, and HVAC works (codes 4321, 4322, 4329)
- ❌ Interior finishing works (code 4330)
- ❌ Renting of construction machinery with operator (code 7732)
- ❌ Construction of roads, bridges, utility networks (codes 4210, 4220)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to work with NACE code 4100?
To start works, the contractor must hold a building permit issued by the town hall, and the company must be registered in the Electronic Register of Constructors (REC) and have a tax attestation certificate. For public works, attestation under GEO 34/2006 is also required.
What special taxes apply for this NACE code?
Contractors pay income/profit tax according to the general regime, plus social contributions for employees. Additionally, for construction works, reverse charge VAT applies if the beneficiary is a legal entity, while for individuals, standard VAT of 19% applies. There are no additional local taxes specific to this code.