4615

Authorization procedure and Trade Register aspects for CAEN 4615

For carrying out the activity of intermediation in the trade of furniture, household articles and hardware (CAEN code 4615), setting up the company involves going through the authorization stage at the National Trade Register Office (ONRC). The registration application is submitted according to Law 265/2022 on the trade register, accompanied by the constitutive act (company contract or sole constitutive act) and the affidavit of the administrators regarding the fulfillment of operating conditions, according to Law 359/2004. CAEN 4615 falls under intermediation activities, and no prior operating approval from specific regulatory authorities (e.g., for public food or construction) is required. However, if the registered office is in a residential space, the neighbors' agreement and the informative urban planning certificate are required, and in the case of a professional headquarters, an approval from the town hall. The main object of activity, CAEN code 4615, is also submitted to ONRC and will be mentioned in the registration certificate. For trade in furniture and household articles, no special environmental or sanitary-veterinary approvals are required, except if warehousing activities are also carried out, which might require an environmental permit (Law 278/2013). The average registration time at ONRC is 1-3 working days, and the registration fee varies between 200-500 lei, depending on the legal form.

Regulatory framework, specific approvals and control institutions

The intermediation activity under CAEN 4615 is regulated by the Civil Code (intermediation contract) and by Ordinance 99/2000 on the marketing of products and market services. There is no special authorization for brokers or commission agents in this field, but contracts with suppliers or clients must comply with provisions on unfair terms (Law 193/2000) and payment terms (OG 119/2007). The relevant control institutions are: ANAF (for tax obligations), the Labor Inspectorate (employment contracts for employees), and the Consumer Protection Authority (ANPC) if the intermediation involves direct relations with final consumers (e.g., commission sales). Although CAEN 4615 does not require obtaining an approval from the National Authority for Consumer Protection at the start of the activity, intermediary traders must register with the Trade Register and declare the fiscal vector to ANAF within 30 days of registration. For trade in furniture and household articles, regulations on product safety (Law 245/2004) and correct labeling (HG 1062/2009) apply. Also, for hardware, there are no special restrictions, but the products must comply with applicable technical standards.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, intermediations under CAEN 4615 are classified as intermediation services, subject to VAT if turnover exceeds the threshold of 300,000 lei (VAT on collection) or a VAT registration declaration is submitted. Taxation is according to the Fiscal Code: income tax (for sole traders) or profit tax (for companies). The intermediation commission constitutes the tax base. ANAF may carry out tax inspections with the specific risk of correct declaration of commission income. It is recommended to conclude written intermediation contracts, invoicing each transaction and issuing invoices in the RO e-Factura system (mandatory from 2025 for all B2B transactions). Accounting must separately record commission income, related expenses and clientele. If the intermediary holds a furniture warehouse, periodic inventory rules apply. Increased risk of ANAF audit arises from failure to record commission contracts or undervaluation of transfer prices in transactions with related parties. For risk management, it is recommended to keep clear brokerage records and declare income through the single return (individuals) or periodic returns (legal entities).