4616
Intermediation in the trade of textiles, fur clothing, footwear, and leather goods
This code covers intermediation activities in the trade of textiles, fur clothing, footwear, and leather goods, without physical possession of the goods. Essentially, you act as an agent or broker connecting manufacturers/suppliers with buyers, facilitating transactions and negotiating contracts. You do not engage in direct retail or wholesale trade, but only mediate the sale.
Entrepreneur Profile
Acest cod este potrivit pentru agenți comerciali, brokeri, consultanți în vânzări sau SRL-uri care acționează ca intermediari între producători și retaileri din industria textilă, a încălțămintei și a articolelor din piele. Este util pentru cei care doresc să opereze fără stocuri proprii, concentrându-se pe relații comerciale și comisioane.
Who should avoid:
Avoid the exclusive use of code 4616 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 Registry aspects for NACE 4616
Setting up a company operating under NACE code 4616 involves going through the standard registration stages at the Trade Register (ONRC), noting that the main object of activity must be 'Intermediation in the trade of textiles, fur clothing, footwear and leather goods'. When submitting the application, a sworn statement is completed in accordance with Law 359/2004, by which the administrator attests to meeting the legal conditions. No special prior approvals from other institutions are required for this class, if the activity is carried out only as an intermediary (without physical possession of goods). However, if the company also intends to engage in retail trade or warehousing, additional authorizations (DSP, ISU) will be required. After registration, the unique registration certificate and unique registration code are obtained, and within 30 days the registration declaration is made to the Tax Authority (ANAF) for the assignment of the fiscal vector.
Regulatory framework, specific approvals, and control institutions
Commercial intermediation activities do not benefit from a special legal regime, being subject to the general provisions of the Civil Code and Law 31/1990 on companies. Intermediaries act in their own name or in the name of the client, without holding stocks. The relevant control institutions are ANAF (for fiscal matters), ONRC (for compliance with reporting obligations), and, in the case of fur or leather products, the National Sanitary Veterinary and Food Safety Authority (ANSVSA) only if products of animal origin are handled. No environmental approval is required, but if the registered office is in a mixed-use space, the consent of the homeowners' association may be required. For import/export, standard customs regulations apply, and for fur products, compliance with Regulation (EC) No 1007/2009 on labeling is verified.
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, intermediaries are payers of corporate income tax (16%) or micro-enterprise income tax (1% or 3%) if they meet the turnover and employee number conditions. VAT applies to the intermediation margin, and commissions are invoiced at the standard rate of 19%. The risk of an ANAF audit is medium, mainly targeting cross-border transactions (lack of supporting documents for services rendered) and possible misclassification as commission activity versus independent activity. Accounting must distinctly highlight intermediation contracts, collected commissions, and related expenses. It is recommended to use the RO e-Factura system for all invoices issued to legal entities, to comply with mandatory e-Invoicing from 1 July 2024. The single declaration is submitted by associates or administrators for income from dividends or other sources. Any change in the object of activity (addition of secondary NACE codes) must be registered with ONRC. In case of non-compliance with reporting obligations, fines can reach up to 50,000 RON for legal entities, according to GEO 28/1999.
Included Activities
- ✅ Intermediation of sale of textiles and textile raw materials
- ✅ Intermediation of sale of fur clothing
- ✅ Intermediation of sale of footwear
- ✅ Intermediation of sale of leather goods and leatherware
- ✅ Activities of commercial agent for manufacturers in the textile and leather industry
- ✅ Negotiating sales contracts between parties, without holding the goods
Excluded Activities
- ❌ Retail trade of these products (specific NACE codes for retail trade)
- ❌ Wholesale trade of these products (specific NACE codes for wholesale trade)
- ❌ Manufacturing of textiles, clothing, footwear or leather goods
- ❌ Intermediation activities in the trade of machinery, equipment or other goods not included here
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
Do I need special authorizations to carry out intermediation activities under this NACE code?
No, generally no special authorizations are required, but you must register with the Trade Register and obtain the NACE code. If you intermediate products subject to special regulations (e.g., fur from protected species), additional approvals may be necessary.
Can I invoice end customers directly or do I only issue commissions?
As an intermediary, you usually issue commission invoices to the supplier or buyer, not invoices for the goods themselves. If you wish to invoice the goods directly, you need a NACE code for wholesale or retail trade.