4333
Floor and wall covering works
This code covers the installation of floor coverings (parquet, tiles, ceramic, carpet, linoleum, etc.) and wall cladding with ceramic materials, stone or other finishes. It is suitable for companies performing interior finishing works in construction, either in-house or as subcontractors. It does not include the production of construction materials or structural works.
Entrepreneur Profile
Acest cod este destinat meseriașilor independenți (persoane fizice autorizate, întreprinderi individuale) sau firmelor (SRL, microîntreprinderi) specializate în finisaje interioare, care execută lucrări de pardosire și placare pentru clienți rezidențiali, comerciali sau industriali.
Who should avoid:
Avoid the exclusive use of code 4333 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.
Authorisation procedure and Trade Register aspects for NACE 4333
Authorisation to operate under NACE 4333 requires the incorporation of the company with the Trade Register (ONRC) with the main activity as "Floor and wall covering works". Upon registration, the constitutive documents are submitted, and for authorised natural persons (PFA) a declaration on own responsibility is completed in accordance with Law 359/2004, attesting that there are no legal prohibitions. It is mandatory to mention the NACE code 4333 in the constitutive documents, without requiring prior approvals from the Trade Register, but the local authority (Mayor's Office) may request a building or construction permit in the case of construction works. After registration, fiscal registration with the Tax Authority (ANAF) and obtaining the certificate of registration, including the fiscal vector, are required.
Regulatory framework, specific approvals and control institutions
The main applicable normative act is Law 50/1991 on the authorisation of the execution of construction works, which requires obtaining a building permit for flooring and cladding works carried out within new constructions or structural modifications. In addition, technical regulations on fire safety (ISU norms) and quality requirements in construction (Law 10/1995) apply. The relevant control institutions are the State Inspectorate in Construction (ISC), ANAF, ITM and DSP, depending on the nature of the works and the employed personnel. A special environmental permit is not required unless the activity involves hazardous waste or significant emissions. For cladding works with fireproof materials, certificates of conformity and declarations of performance under Regulation (EU) 305/2011 may be required.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, companies carrying out activity under NACE 4333 are liable for corporate income tax (16%) or micro-enterprise income tax (1% or 3% if exceeding 500,000 euro). For PFA, taxation applies in the real system or based on income norms, if the locality provides norms for this code. VAT applies to construction works, with the possibility to opt for VAT registration at incorporation. Invoicing is done with 19% VAT, and for subcontractors, withholding tax on income (10%) and social contributions (CAS, CASS) are mandatory, according to the Fiscal Code. ANAF has intensified controls regarding RO e-Factura and RO e-TVA, requiring the transmission of invoices into the national system. Audit risks are high when verifying expenses for materials, labour and subcontracting contracts. Accounting must distinctly highlight direct costs (materials, labour) and comply with the applicable chart of accounts, recording inventory and fixed assets (equipment).
Included Activities
- ✅ Installation of parquet, wooden floors and other wood-based floorings
- ✅ Installation of carpets and textile floor coverings
- ✅ Installation of rubber or plastic floor coverings
- ✅ Installation of linoleum floor coverings
- ✅ Installation of floor tiles, ceramic tiles, stone or ceramic flooring
- ✅ Wall tiling with floor tiles, ceramic tiles, stone or ceramic
- ✅ Installation of marble, granite or slate floors and wall coverings
- ✅ Application of finishing layers on walls and floors (e.g. self-leveling screed, epoxy resins)
Excluded Activities
- ❌ Manufacture of flooring and cladding materials (corresponding NACE codes in divisions 23, 24, 25)
- ❌ Joinery and carpentry works (code 4332)
- ❌ Painting and varnishing works (code 4334)
- ❌ Construction of buildings (code 4120)
- ❌ Plumbing, heating and air-conditioning installation works (code 4322)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are needed to work with NACE code 4333?
No special authorisation from ISC or another institution is required for this code, but registration with the Trade Register and obtaining the registration certificate are mandatory. If you work as a subcontractor for a general contractor, you will need a service contract and possibly a declaration on own responsibility regarding compliance with occupational safety norms.
Can I invoice with this code for both construction materials (tiles, parquet) and labour only?
You can invoice both labour and materials, provided you purchase and install them. If you only install the client's materials, you invoice only labour. It is important to specify clearly in the contract whether the price includes materials or not.