4322

Authorization procedure and Trade Register aspects for CAEN 4322

For CAEN code 4322, registration with the Trade Register (ONRC) requires submitting a standard file according to Law 265/2022. The company (LLC, SA, Sole Proprietorship) must declare the main activity according to the Classification of Activities in the National Economy. The documentation includes the application form, the constitutive act, proof of registered office, and the affidavit under Law 359/2004, by which the administrator confirms that no prior approvals from other institutions are necessary for operation. However, at first registration, ONRC may request clarifications if the activity involves specific risks (pressurized installations, gas). It is recommended to consult a specialized lawyer to verify whether the premises allow technical spaces (material storage, equipment garage). After registration, the fiscal vector is completed at the Tax Authority (ANAF) within 30 days, and the CAEN code will be reflected in the certificate of registration.

Regulatory framework, specific permits and control institutions

Execution of installation works related to CAEN 4322 falls under Law 10/1995 on quality in construction and the ISCIR Norms (for pressurized installations, boilers). There is no obligation for an ISCIR certificate for domestic works, but for natural gas connections or installations with pressures > 0.5 bar, verification by a certified technical expert is required. Also, works for new buildings require technical assistance from the installation designer (authorized under Law 163/2016). Current controls are exercised by the State Inspectorate in Construction (ISC) and, for fiscal checks, by ANAF. For the use of air conditioning systems, the legislation on fluorinated gases (Regulation 517/2014) applies – registration with the Environmental Guard is required for operators installing systems with significant amounts of refrigerant. Additionally, for works performed on public domain or on the base of residential buildings, the approval of the homeowners' association and, where applicable, a building permit from the local municipality must be obtained.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, income from service provision (installations) is taxed according to Title II of the Fiscal Code (16% corporate income tax or income tax for micro-enterprises, if the threshold conditions are met). Companies providing exclusively installation services may apply the VAT on collection system (cash accounting VAT) if the annual turnover does not exceed EUR 500,000, according to art. 282^2 of the Fiscal Code. The ANAF audit risk is particularly high for discrepancies between declared income and income recorded through the RO e-Factura system (mandatory from January 1, 2024 for B2B operations). It is mandatory to keep work estimates, fiscal invoices for materials (purchased from suppliers with VAT) and contract works agreements. Specific accounting includes separate recording of services performed by phases (labor, equipment, consumables) and correct calculation of profit for each contract. For sole proprietorships or individual enterprises, the single declaration (D212) is submitted to ANAF, and social contributions are calculated based on net realized income, with a minimum threshold of 12 minimum gross wages per country. ANAF inspections typically target underreporting of income (cash receipts without fiscal receipt), therefore it is recommended to issue an invoice for any service provided, including for individuals (with e-Factura for those who request it). Do not forget the obligation to register in the unique register of operators (RONP) if refrigerants or equipment with hazardous substances are used – periodic checks by the Environmental Guard.