4332

Authorization procedure and Trade Register aspects for CAEN 4332

When establishing a company that carries out activity CAEN 4332 (joinery and carpentry works), a sworn declaration according to Law 359/2004 is completed. No prior approval from the Trade Register (ONRC) is required, but it is recommended to check whether the activity involves products with an impact on fire safety or energy efficiency. If the company also performs on-site installation, registration of secondary workplaces/site offices is necessary. CAEN code 4332 falls under Section F – Constructions, with the relevant CAEN codes. Check with the Trade Register (ONRC) whether a local office is required for each construction site.

Regulatory framework, specific approvals and control institutions

For CAEN 4332, control is exercised by the State Inspectorate in Construction, the Labour Inspectorate (ITM) and the National Authority for Consumer Protection. No standard environmental approval is required, but joinery installation may generate waste materials (PVC, wood, metal) – it is recommended to have a contract with an authorized sanitation operator. A building permit is not necessary solely for replacing joinery, only for structural modifications. The company must declare specific activities to the Labour Inspectorate (ITM) (cutting machinery, protective equipment) and have its own safety instructions. For wood products, regulations regarding material traceability apply (EU Regulation No. 995/2010).

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN 4332 can be treated as a service provision (installation) or a supply of goods (supply of joinery + installation). For mixed contracts (materials + labour), what VAT rate applies – standard or reduced? According to the Fiscal Code, the supply of joinery with installation is considered a single complex service, subject to the standard VAT rate (19%), except for cases of thermal rehabilitation (see OUG 156/2024). In Tax Authority (ANAF) practice, there is a reclassification risk if separate invoices are issued for labour at 9% and materials at 19% – it is recommended to consult a tax advisor to determine the tax base. Accounting must clearly distinguish costs for materials, labour and subcontractors. If subcontractors are used, their tax status must be verified (VAT payers, no debts to the budget). For high-value works, the Tax Authority (ANAF) may initiate a thematic audit on the correctness of VAT classification and corporate income tax. Keep supporting documents: job descriptions, orders, reception minutes. For employees, the specific tax regime in construction applies (income tax exemption under OUG 114/2018, only for gross income below 10,000 RON). Check that employees are correctly classified to benefit from facilities. At the end of contracts, invoices are issued based on work progress reports confirmed by the beneficiary.