4618

Authorization procedure and Trade Register aspects for CAEN 4618

In order to register a company that will carry out intermediation activities under CAEN 4618, the standard incorporation documents are submitted to the Trade Register (ONRC): the registration application, the articles of association, the affidavit under Law 359/2004 stating that you meet the operating conditions, identity documents of the shareholders and administrators. When choosing secondary activity objects, you must consult the updated CAEN list and specify the exact type of specific products you intermediate (e.g. special machinery, dangerous goods, medical equipment). For certain fields (food products, chemicals, pyrotechnic materials), prior approval from the competent authority is required, which you submit to the file. If the company already exists and you wish to add the code, an application to amend the activity objects is submitted to the ONRC, along with the shareholders' resolution and the updated articles of association. Fees are paid at the ONRC counter or online.

Regulatory framework, specific approvals and control institutions

CAEN 4618 falls under Government Emergency Ordinance 98/2010 on commerce, but does not require general operating licenses, only compliance with civil and tax regulations. If you intermediate special products (e.g. toxic substances, pesticides, phytosanitary products), you must obtain approval from the Environmental Protection Agency or the Ministry of Health, depending on the nature of the goods. For products under a special regime (alcohol, tobacco, weapons), a marketing authorization is required. The institutions with a control role are: ANPC (consumer protection), DSVSA (food products), ITM (working conditions), ANAF (tax authorities). We recommend prior verification of the sectoral legislation for the intermediated products, as lack of authorizations leads to fines and suspension of activity.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, intermediation involves the provision of services, and invoicing is usually done with 19% VAT (or exempt, depending on the status of the provider – micro-enterprise or VAT payer). If operations are with foreign partners (export/intra-Community), the exemption with deduction regime applies and they are recorded in the recapitulative statement D390. The tax vector is initially completed at ANAF with the fiscal registration declaration and updated upon changes. For commercial intermediation activities, ANAF may conduct thematic inspections regarding the reality of transactions – you should keep evidence of the intermediation mandate, contracts with clients and suppliers, bank statements and payment documents. Specific accounting includes recording commission income (according to the contract) and invoicing them based on offers and acceptances. It is recommended to record them separately in account 704 (Income from services rendered) and commissions paid to third parties in account 628. To minimize the risk of tax reclassification of transactions (e.g., treated as agent vs. distributor), comply with civil legislation on commission or mandate contracts. Also, prepare informative declarations D406 (SAF-T) and, if invoicing legal entities, report in the RO e-Factura system (mandatory from 2025 for all B2B invoices). Tax inspections focus on the deductibility of expenses (commissions, travel, consultancy) and the reality of operations. We advise seeking specialized consultancy in advance and keeping a complete tax file.