4391

Authorization Procedure and Trade Register Aspects for CAEN 4391

Setting up a company with the main activity 'Bricklaying activities' (CAEN code 4391) involves following the standard steps for registration with the National Trade Register Office (ONRC), but with specific considerations regarding the construction sector. The incorporation file includes the articles of incorporation, proof of registered office, identity documents of the shareholders and directors, and the affidavit under Law 359/2004 attesting to the fulfillment of operating conditions. If the company actually carries out bricklaying works, the building permit for each construction site is obtained by the beneficiary, not by the company. Additionally, it is mandatory to notify the Territorial Labor Inspectorate (ITM) regarding the use of employees and work equipment. Although no special permits are required at setup, to participate in public tenders it is recommended to have CAEN code 4391 as the main, not secondary, activity. In case of subsequent change of the activity object, the specific form is submitted to ONRC, with payment of the legal fees (approximately 200-400 RON).

Regulatory Framework, Specific Permits and Control Institutions

The main regulation is Law 50/1991 on the authorization of construction works, republished, and the Methodological Norms for its application. For bricklaying activities carried out as a subcontractor or general contractor, certification of technical and professional capacity is required according to Order 20/2010 of the Ministry of Regional Development and Public Administration. Although not mandatory at setup, obtaining the attestation certificate (class A or B) becomes mandatory for high-value works. Relevant control institutions: the State Inspectorate in Construction (ISC) for works compliance, the Financial Guard for compliance with fiscal legislation, and the Environmental Protection Agency (APM) for construction waste management. The company must also hold an environmental permit or information point if it generates hazardous waste (e.g., asbestos from demolitions). The risk of activity suspension arises from non-compliance with the obligation to register in the Register of Builders authorized by the Ministry of Development, which is updated annually.

Tax Management, ANAF Audit Risk and Specific Accounting

From a fiscal perspective, CAEN 4391 activities fall under the RO e-Factura system for all invoices issued between economic operators, starting from July 1, 2024. Reporting obligations include declaration 394 (value added tax), declaration 100 (corporate or micro-enterprise income tax), and the single declaration for social contributions. The fiscal vector must be updated with the Tax Authority (ANAF) according to accounting methodology. Specific accounting involves separate recording of work in progress (account 332) and correct application of VAT rates: 19% for new construction works and 9% for emergency repairs according to the Fiscal Code (art. 291). The risk of ANAF audit is high in this field due to frequent tax evasion through the use of undeclared workers or under-invoicing. Correct preparation of timesheets, site reports and estimates is recommended, as well as retention of supporting documents for all purchases of construction materials (invoices, delivery notes). Non-compliance with Law 319/2006 on occupational health and safety attracts fines between 10,000 and 50,000 RON, and lack of the attestation certificate can lead to cancellation of works contracts. For tax optimization, the micro-enterprise income tax system can be applied if the turnover does not exceed 500,000 euros, provided the personnel structure is respected.