4213

Authorization procedure and aspects of the Trade Register for CAEN 4213

For registration with the Trade Register (ONRC) of CAEN class 4213, the company must submit the registration or modification file according to the republished Law 31/1990. The CAEN code 4213 is included as the main object of activity, and in case of subsequent modification, the standard application form and the affidavit according to Law 359/2004 are submitted. The preliminary check at ONRC is done automatically through the IT system; no operating permit is requested from ONRC, but for the construction field, the company must prove registration in the Register of Builders at the State Inspectorate in Construction (ISC), according to Law 10/1995. For bridges and tunnels, importance class I (special) applies, requiring a technical attestation certificate issued by the ISC. The processing time at ONRC is 1-2 working days, and the fees are the standard ones from the ONRC tariff. After registration, the registration certificate and the unique registration code are obtained. The obligation to notify the Tax Authority (ANAF) is done through the fiscal registration declaration (Form 010 for legal entities) within 30 days of registration, at the territorial fiscal administration. It is recommended to open a separate bank account for cash and bank operations for payments exceeding 5,000 lei according to Law 70/2015.

Regulatory framework, specific approvals, and control institutions

The construction of bridges and tunnels falls under Law 10/1995 on quality in construction, Law 50/1991 on authorizing the execution of construction works, and the Norm on the design of bridges and tunnels (NP 042-2000). The building permit is issued by mayoralties or county councils, with approvals from the Ministry of Transport (CNAIR) for bridges and tunnels on national roads, from Apele Române for bridges over water, and from the ISC for project verification. The company must hold a technical attestation certificate issued by the ISC, category C1 – construction of bridges and tunnels, according to HG 925/1995. Site control is carried out by the ISC, the Labor Inspectorate (ITM) for occupational safety, and the Environmental Guard for compliance with environmental norms. For European funds financing, the Applicant's Guide for transport infrastructure applies, with additional reporting requirements. It is mandatory to obtain specific approvals from the Road Police for traffic diversions and from utility operators (water, gas, electricity) for possible network relocations. Without these approvals, the works cannot be taken over. The acceptance upon completion of works is done through a minutes signed by the contracting authority and the builder, with the ISC visa.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, companies with CAEN 4213 are profit tax payers at 16% (or micro-enterprise if they meet the conditions of art. 47 of the Fiscal Code: more than 0 employees and revenues under EUR 500,000). The audit risk from ANAF is high, as bridge and tunnel works involve long-term (multi-annual) contracts and high values, attracting checks on transfer pricing and deductibility of expenses. I recommend: separate recording of each project in accounting through distinct analytical accounts for each site. Application of accounting standard IAS 11 (or OMFP 1802/2014) for construction contracts, with revenue recognition based on the stage of completion (percentage of completion method). The basic documentation includes: work statements, quality acceptance minutes, ISC verification reports. VAT is 19% for all supplies, with the possibility of applying the 5% rate for housing only if the work includes constructions with another destination, but not for bridges/tunnels. The RO e-Factura system applies from 1.07.2022 for all issued invoices (ANAF Order 1783/2021). The obligation to submit declaration 394 monthly/quarterly for invoices exceeding 10,000 lei. For labor, the single declaration (D112) is submitted monthly with individual employment contracts. Attention is drawn to transport and accommodation expenses for workers, which are limitedly deductible (up to 2 times the base salary per employee – art. 68 of the Fiscal Code). Increased risk of fiscal reclassification of subcontracted PFA (authorized natural persons) as dependent work. It is recommended to request an advance pricing agreement (APA) if there are transactions with non-residents exceeding EUR 450,000. Non-compliance leads to VAT and tax adjustments, with late payment interest and penalties of 0.02% per day.