4634

Authorization procedure and Trade Register aspects for NACE 4634

Establishing a company with the main activity of NACE 4634 (Wholesale trade of beverages) requires following the standard registration procedure at the Trade Register (ONRC), with the exact NACE code specified in the articles of association. When submitting the file, it is mandatory to present documents certifying the registered office according to the certificate of registration issued by the ONRC, and if the office is in a space with another destination (e.g., own home), a permit from the local mayor's office is required. No prior approval is needed for wholesale trade of beverages at the ONRC level, but it should be noted that the economic operator will later need to obtain sanitary authorizations from the Public Health Directorate (DSP). At registration, a sworn declaration under Law 359/2004 is completed, attesting to the fulfillment of legal operating conditions, and the fiscal vector is established at the Tax Authority (ANAF) for corporate income tax (or micro-enterprise tax) and VAT.

Regulatory framework, specific permits and control institutions

Wholesale trade of beverages (NACE 4634) is subject to specific regulations depending on the type of beverages marketed. If alcoholic beverages are marketed, the provisions of Law no. 244/2002 on the regulation of production, trade and distribution of alcoholic beverages apply, requiring an authorization from the territorial office of the Ministry of Finance (through ANAF). For non-alcoholic beverages, registration with the Public Health Directorate (DSP) is required to obtain the sanitary operating authorization, under the conditions of the Order of the Ministry of Health no. 976/1998. Also, if perishable food products are handled, HACCP rules apply and verification by the National Sanitary Veterinary and Food Safety Authority (ANSVSA) is required. The main control institutions are ANAF (for taxation and alcohol authorization), DSP (for sanitary conditions), the Labor Inspectorate (ITM) and the Consumer Protection Authority (ANPC).

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, NACE 4634 presents specific risks, especially if it involves intra-community or third-party acquisitions. ANAF monitors transactions with alcoholic beverages through the RO e-Factura and RO e-Transport systems, and failure to comply with reporting deadlines results in fines of up to 10,000 lei. Accounting for beverage stocks must be done separately for each type (alcoholic/non-alcoholic), and valuation is made at purchase or production cost. For VAT, the standard rate of 19% applies, except for alcoholic beverages which do not benefit from a reduced rate. If sales are also made to individuals (retail), cash register rules and SAF-T reporting apply. When paying corporate income tax, the cost of goods sold, rents and personnel expenses can be deducted, but attention should be paid to protocol expenses (limited to 2% of the taxable base). I recommend keeping supporting documents for at least 10 years, according to the Fiscal Procedure Code. Companies with activity 4634 are frequently selected for partial tax inspections, due to high margins and the risk of underreporting. ANAF audit mainly targets the reality of stocks, the origin of goods and the correctness of declarations 394 and 390. For micro-enterprises, the ceiling of 500,000 euro turnover must be monitored monthly, and exceeding it triggers the switch to corporate income tax as of January 1 of the following year.