4617
Intermediation in the trade of food products, beverages and tobacco
This code covers intermediation activities in the trade of food products, beverages and tobacco, meaning you act as a broker or agent who connects producers with distributors or retailers, without physically holding the goods. Essentially, you facilitate transactions between parties and receive a commission for your services. You are not the owner of the goods and do not handle them directly.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), SRL-uri sau alte forme de afaceri care doresc să activeze ca intermediari în comerțul cu alimente, băuturi și tutun, fără a stoca sau transporta marfa. Este ideal pentru agenți comerciali, brokeri de mărfuri sau consultanți în vânzări care lucrează pe bază de comision.
Who should avoid:
Avoid the exclusive use of code 4617 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 4617
Registration with the Trade Register (ONRC) for intermediation in the trade of food products, beverages and tobacco (NACE 4617) involves submitting a declaration on your own responsibility according to Law 359/2004 regarding the fulfillment of legal operating conditions. No prior authorizations from the Ministry of Agriculture or ANSVSA are required for simple intermediation, but it is mandatory to include the main or secondary object of activity in the company's articles of association (for LLCs) or in the registration application (for sole proprietorships/individual enterprises). For tobacco intermediation, additional authorization is required according to Law 456/2002 on the regime of tobacco products, with notification to AFI (the Tax Authority). Standard forms are submitted to the Trade Register, and processing time is 1-3 working days. The registration fee is 200-400 RON depending on the legal form.
Regulatory framework, specific approvals and control institutions
Intermediation activity NACE 4617 is regulated by Law 31/1990 (for companies), Emergency Ordinance 44/2008 (for sole proprietorships/individual enterprises) and Law 321/2009 on the marketing of food products. For alcoholic beverages, Law 288/2005 on authorizing producers and traders applies, and for tobacco, Law 456/2002. Control institutions are: the Tax Authority (ANAF) (tax control and VAT verification), ANSVSA (for animal-origin food products), DSVSA (sanitary-veterinary), and the Consumer Protection Authority (ANPC). Obtaining a sanitary approval is not required for intermediation, but contracts with suppliers must specify product traceability. For packaged food products, EU Regulation 1169/2011 on consumer information applies. Companies that intermediate tobacco must register in the RO e-Factura system and declare transactions with excisable products through declaration 390 VIES.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, NACE 4617 falls under VAT on profit margin (if intermediating in one's own name) or classic VAT. The intermediation commission is invoiced with 19% VAT, and the tax base is the net commission. Companies must declare operations through declaration 394 and implement e-Factura starting 2025. The risk of ANAF audit is high for intermediation of tobacco and alcoholic beverages due to excise duties; it is recommended to keep commission or mandate contracts and operational records of managed stocks. Specific accounting involves recording commission income in account 704 and expenses for services provided by third parties in account 628. Monthly obligations include: declaration 112 (social contributions), 300 (VAT return) and 406 (e-Factura). Authorized individual persons must file the single declaration by 25 May for income estimation. For intermediation of perishable food products, it is recommended to take out professional liability insurance.
Included Activities
- ✅ Intermediation for the sale of food products, including meat, dairy, bakery products
- ✅ Intermediation for alcoholic and non-alcoholic beverages
- ✅ Intermediation for tobacco products
- ✅ Brokerage or commercial agent activities specialized in these products
- ✅ Negotiation of sales contracts between producers and buyers
Excluded Activities
- ❌ Wholesale trade of these products (NACE codes 46.31-46.39)
- ❌ Retail trade of these products (NACE codes 47.11, 47.21-47.26)
- ❌ Production or processing of food products, beverages or tobacco
- ❌ Storage or logistics activities for these products
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
Do I need special authorizations to intermediate tobacco products?
Yes, for intermediation of tobacco products, a special authorization from the Ministry of Finance is required, according to the legislation on excise duties. Also, you must register as an intra-community operator if you trade with EU states.
Can I invoice clients directly if I do not own the goods?
No, as an intermediary you do not issue invoices for the goods, only for your commission. Invoicing of the goods is done directly between the seller and buyer, and you issue an invoice for intermediation services to one of the parties (usually the seller).