4360
Intermediation services for special construction works
This code covers the activity of intermediation for special construction works, i.e., companies acting as brokers between clients and specialized contractors. It does not involve direct execution of works, but only facilitating contracts for projects such as foundations, metal structures or technical installations. It is ideal for real estate agents or consultants who connect developers with specialized construction teams.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri sau PFA-uri care acționează ca intermediari în proiecte de construcții speciale, fără a executa lucrări propriu-zise. De exemplu, agenți de dezvoltare imobiliară, consultanți în construcții, brokeri de servicii tehnice sau firme de project management care subcontractează antreprenori specializați.
Who should avoid:
Avoid the exclusive use of code 4360 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.
Authorization procedure and Trade Register aspects for NACE 4360
Setting up a company that carries out intermediation activities for special construction works (NACE 4360) at the Trade Register (ONRC) involves submitting the registration application with the mention of the main NACE code, accompanied by standard documents: constitutive act, affidavit under Law 359/2004, proof of registered office. No prior approvals are required for authorization, only the declaration of the object of activity. The fiscal vector is completed at the Tax Authority (ANAF) after registration, specifying NACE code 4360 as main or secondary activity. The special VAT regime applies depending on turnover; the company may request VAT registration. The Trade Register platform allows online submission with electronic signature.
Regulatory framework, specific approvals and control institutions
Intermediation is regulated by Law 10/1995 on quality in construction, and legal persons providing intermediation services do not require technical attestation certification (paragraph 2.1 of the Regulation). Execution activities are different; the intermediary only connects the parties. ANPC and ISC (State Inspectorate in Construction) control the activity, with sanctions for lack of intermediary contracts. Reporting obligations include written contracts with clear clauses regarding the commission. There are no specific environmental approvals, but general rules on consumer protection apply.
Tax management, ANAF audit risk and specific accounting
Income tax is calculated according to the real taxation system if turnover exceeds EUR 500,000, otherwise optionally micro-enterprise. The micro-enterprise income tax rate is 1% (with employee) or 3% without. VAT applies to the commission, not to the value of the intermediated work. The risk of ANAF audit arises when declaring income, especially if cash settlements are used. Invoices are issued with the standard VAT rate (19%) if the intermediary is in the normal regime. Specific accounting involves recording commissions in account 704 (Income from services rendered) and operational expenses in expense accounts. The single declaration is filed annually for the intermediary's income. Tax obligations are declared monthly or quarterly, depending on the threshold. Use of the RO e-Factura system is mandatory if invoices are issued to public entities; otherwise, general rules for electronic issuance and archiving apply.
Included Activities
- ✅ Intermediation for the construction of foundations and structural works
- ✅ Intermediation for drilling and piling works
- ✅ Intermediation for the construction of bridges and tunnels
- ✅ Intermediation for technical installation works (electrical, sanitary, HVAC)
- ✅ Intermediation for assembly of metal structures and prefabricated elements
- ✅ Intermediation for insulation and waterproofing works
Excluded Activities
- ❌ Direct execution of construction works (NACE codes 41-43)
- ❌ Intermediation for ordinary residential construction (code 4110)
- ❌ Architecture and engineering activities (code 7110)
- ❌ Renting of construction machinery (code 7732)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out intermediation activities under NACE 4360?
No special construction authorizations are required, as you do not execute works. Registration with the Trade Register with this NACE code and, optionally, an operating authorization from the town hall are sufficient. If you intermediate works involving pressure installations or gas, the executing partners must hold the corresponding ISCIR authorizations.
What is the tax regime for income obtained from intermediation of special construction works?
Income is classified as income from intermediation services and is taxed according to the chosen taxation system (micro-enterprise or corporate income tax). VAT on collection does not apply if you invoice VAT-paying legal entities, but you must issue an invoice with VAT if you are a VAT payer. I recommend consulting an accountant for tax optimization.