4399

Authorisation procedure and Trade Register aspects for CAEN 4399

For registration with the Trade Register (ONRC) of companies carrying out activities under CAEN code 4399 ('Other special construction works n.e.c.'), the provisions of Law no. 359/2004 on simplifying registration procedures must be observed. CAEN code 4399 covers a wide range of activities not included in other special construction codes: drilling, special concreting, manual asphalt works, scaffolding assembly, scaffolding dismantling, ground consolidation, cement injections, anticorrosion protection works, etc. To be authorised, you must submit the registration application (Single form) to the Trade Register and specify the main activity object, which will be 4399. Attach the sworn declaration under Art. 6 of Law 359/2004, by which you confirm that the activity does not require specific prior approvals (if applicable) and that you will request the subsequent authorisations mentioned in the New Code of Spatial Planning and Urbanism. Depending on the specific activity - for example, shallow drilling or anticorrosion protection works - proof of professional qualification of the technical staff may be required. The administrator must have no fiscal antecedents and have legal capacity. For high-risk construction works, such as consolidations under foundations, prior authorisation from the State Inspectorate for Construction (ISC) is required, obtained separately after registration. The Trade Register will register the registered office and work points if they comply with the property documents. Do not forget to complete the secondary activity object, if any, with the corresponding CAEN codes. After registration, you must request fiscal registration with the Tax Authority (ANAF) and submit the single declaration (Form 700) for the fiscal vector.

Regulatory framework, specific approvals and control institutions

Activities under CAEN 4399 are regulated by Law no. 50/1991 on the authorisation of construction works, republished, and the Methodological Norms approved by Government Decision no. 525/1996. For any construction works, including special ones (drilling, concreting, consolidations), obtaining a building permit from the competent municipality is mandatory. Exceptions are strictly listed in the law (current maintenance works, short-term temporary installations). For shallow drilling (up to 20 m) a simplified permit may be issued, but for deeper ones an urbanism certificate and technical project are required. If the activity includes underground works (basements, tunnels), the Mining Law no. 85/2003 applies and an opinion from the National Agency for Mineral Resources (ANRM) is required. For anticorrosion protection works, specific standards transposed into national legislation apply - verification through the ISC methodology. The main control institutions are: the State Inspectorate for Construction (ISC) for construction quality and project compliance, the Territorial Labour Inspectorate (ITM) for occupational safety, and the National Environmental Guard. For waste resulting from construction activities (rubble, chemical packaging), you must obtain authorisation under Law no. 211/2011 on waste management. Also, if hazardous substances (paints, epoxy resins) are used, occupational safety rules must be observed and safety data sheets must be held. Do not forget to obtain the annual visa from the ISC for high-risk works.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, companies with CAEN 4399 are subject to the general rules of the Fiscal Code: corporate income tax (16%) or micro-enterprise income tax (1% or 3%) if they meet the turnover and employee number conditions. Attention: for construction works, the VAT-on-collection system applies (Art. 282^1 of the Fiscal Code), if the turnover does not exceed 500,000 euros or the contracts are not with VAT-registered legal entities. It is recommended to request normal VAT registration (optional) to be able to deduct VAT on purchases, especially if you work with authorities. Regarding income tax on wages, you must declare employees in the ITM register and correctly calculate contributions (CAS, CASS, CAM). The main ANAF audit risk concerns the correct classification of revenues under the category 'construction works' or 'special services'. ANAF analyses contracts, invoices and projects to verify if there is under-performance or fractionation of contracts to avoid thresholds. According to the Fiscal Code, construction works are subject to withholding tax on non-resident income (if you subcontract companies from outside the EU) - you must check double taxation treaties. Accounting must distinctly reflect consumed materials (raw materials, construction materials), used machinery (depreciation or leasing), staff costs and subcontracted services. It is mandatory to register in the RO e-Factura system if you carry out B2B relations, and from April 2025, the obligation extends to all transactions. For the works estimate, it is recommended to use cost indicators from the ISC database. Do not forget to submit monthly declaration 300 (VAT return) and declaration 394 (supplies/acquisitions) by the 25th of the following month. To avoid penalties, maintain strict records of material stocks and periodically check payments to the state budget. A frequent ANAF audit for this CAEN targets the correctness of recording expenses for work in progress and revenues from unbilled works. I recommend consulting an accountant specialised in construction for preparing the trial balance and financial statements.