4324

Authorization procedure and Trade Register aspects for CAEN 4324

Setting up a company with the main activity CAEN 4324 (Other installation works for construction) follows the standard procedure at the Trade Register (ONRC), but involves specific peculiarities of the field. When submitting the registration application, the CAEN 4324 code must be explicitly stated as the main or secondary activity, depending on the fiscal strategy. For authorized natural persons (PFA) or individual enterprises, the same rules apply, but it is recommended to check professional qualifications in advance, as certain installation works require technical certificates (e.g., ISCIR authorization for pressure installations).

Regulatory framework, specific permits and control institutions

The activity carried out under CAEN 4324 is regulated by Law 50/1991 on the authorization of construction works execution, supplemented by the Methodological Norms for application. Depending on the specific works (sanitary, heating, ventilation, air conditioning, low-voltage electrical installations, etc.), permits may be required from the ISU (for fire safety), the Tax Authority (ANAF) (for tax registration), or the Ministry of Labour (for occupational safety standards). Also, for works involving natural gas or electrical installations in explosive atmospheres, authorization is mandatory according to ANRE (National Regulatory Authority for Energy) or IRC (State Inspection for the Control of Boilers, Pressure Vessels and Lifting Equipment) norms. Current control is carried out by the State Inspectorate in Construction (ISC) and local urban planning authorities.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, companies with CAEN 4324 must register as taxpayers with the Tax Authority (ANAF) and declare the corresponding fiscal vector. Profit tax or micro-enterprise tax applies depending on turnover and number of employees, and for services (assembly, maintenance) it is recommended to register in the RO e-Factura system for real-time monitoring. The risk of ANAF audit is increased for works involving fiscally deductible construction materials, such as pipes, cables, air conditioning units, where supporting documents (invoices, receipt notes, consumption notes) must be properly kept. The accounting records must distinctly reflect the value of the executed works, labor and materials used, to avoid VAT adjustments at year-end. Also, for works carried out on sites outside the headquarters, it is necessary to check obligations regarding social contributions paid for traveling personnel.

It is not recommended to apply the special VAT regime on collection (VAT at collection) for legal entities performing works with a long execution cycle, as it generates settlement delays. Instead, it is recommended to register as a VAT payer on collection only if the company predominantly performs works for individuals who pay late. For contracts with public institutions, the standard VAT rate (19%) applies, and for social housing, where applicable, the reduced rate of 5%, provided the legal criteria are met.

Specific accounting includes account groups for stocks (301, 302), intangible fixed assets (concessions, patents), and income accounts for services (704, 705). Depreciation documents for used machinery (scaffolding, welding machines, drilling machines) are prepared over the useful life established by the accounting policy. Regarding human resources management, it is recommended to conclude individual employment contracts for craftsmen, in compliance with specific occupational safety standards and providing personal protective equipment (height work equipment, gloves, goggles).