4614
Intermediation in the trade of machinery, industrial equipment, ships and aircraft
This code covers the activity of intermediation in the sale of machinery, industrial equipment, ships and aircraft, without involving physical possession of the goods. The agent connects buyers with sellers, negotiates terms and facilitates the transaction, receiving a commission. It is suitable for brokers, commercial agents or companies acting as intermediaries on behalf of clients.
Entrepreneur Profile
Acest cod este ideal pentru brokeri independenți, agenți comerciali, SRL-uri care intermediază vânzarea de mașini second-hand sau noi, echipamente industriale, nave sau avioane. De asemenea, este potrivit pentru firme de consultanță care facilitează tranzacții B2B în aceste domenii.
Who should avoid:
Avoid the exclusive use of code 4614 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 4614
Setting up a company that will carry out intermediation activities in the trade of machinery, industrial equipment, ships and aircraft (NACE 4614) requires compliance with standard procedures at the National Trade Register Office (ONRC). Upon registration, the constitutive documents are submitted, including the company contract and the articles of association, which must clearly mention the main object of activity: 'Intermediation in the trade of machinery, industrial equipment, ships and aircraft' – NACE code 4614. It is mandatory to submit the affidavit according to Law 359/2004 regarding the fulfillment of operating conditions. The intermediation activity does not require prior approvals from other institutions at the registration stage; however, for ships and aircraft, specific permits from the Ministry of Transport or the Civil Aeronautical Authority may be required later, depending on the exact nature of the operations. We recommend checking with the ONRC for the updated nomenclature of permitted activities, as legislative changes may occur.
Regulatory framework, specific permits and control institutions
The intermediation activity in the trade of machinery, industrial equipment, ships and aircraft is subject to the provisions of the Fiscal Code, the Accounting Law no. 82/1991 and GEO 28/1999 on income reporting obligations. Intermediation does not involve holding stocks, but supporting documents (intermediation contracts, invoices, commissions) must be kept in accordance with legal deadlines. For international transactions involving ships or aircraft, specific customs regulations apply, as well as the obligation to use the RO e-Factura system for issued invoices. The main control institutions are the Tax Authority (ANAF) (for tax and VAT audits) and the Labor Inspectorate (if there are employees). Also, transfers of dual-use goods may require approvals from the Ministry of Economy. For operations with ships, maritime legislation (Ordinance 42/1997) also applies. We recommend consulting a lawyer specialized in commercial law for international contracts, especially if the intermediation involves parties outside the EU.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, NACE 4614 generates income from commissions (intermediation), which qualifies as income from services. The company is subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on turnover and number of employees). VAT applies to the commission, and for intra-Community transactions or exports, the legal VAT rates apply (standard rates, reduced rates or exemptions). A major ANAF audit risk consists in incorrect declaration of the tax base for services rendered. For intermediation of ships and aircraft, ANAF may verify the reality of operations (whether the intermediation actually took place) and compliance with transfer pricing rules. The accounting must distinctly record commission income and related expenses (travel, consultancy, taxes). We recommend using accounting software that automatically generates SAF-T (D406) reports and complying with the deadlines for filing annual statements. For individuals carrying out independent activities with NACE 4614, the single declaration and net income system apply. Given the international nature of the transactions, periodic consultation with a senior tax consultant is recommended for tax optimization and legislative compliance.
Included Activities
- ✅ Intermediation in the trade of machinery and motor vehicles
- ✅ Intermediation in the trade of industrial equipment
- ✅ Intermediation in the trade of ships and boats
- ✅ Intermediation in the trade of aircraft and spare parts
- ✅ Negotiating and facilitating transactions between parties
- ✅ Providing brokerage services for the aforementioned goods
Excluded Activities
- ❌ Wholesale trade of machinery, equipment, ships or aircraft (specific NACE codes)
- ❌ Manufacturing or repairing the aforementioned goods
- ❌ Operational or financial leasing of these goods
- ❌ Transport or logistics activities
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
Do I need special permits to intermediate the sale of ships or aircraft?
Yes, for intermediation of ships and aircraft, specific permits from the Romanian Naval Authority or the Civil Aeronautical Authority may be required, depending on the type of goods. It is recommended to consult a specialist.
What taxes apply to income from intermediation?
Commission income is taxed as income from independent activities (if you are a PFA) or as company income (if you are an SRL). Income tax (10% for PFA) or corporate income tax (16%) / micro-enterprise income tax (1% or 3%) applies, plus the corresponding social contributions.