4635

Authorization procedure and Trade Register aspects for CAEN 4635

Setting up a company that will carry out wholesale trade of tobacco products (CAEN 4635) requires strict steps at the Trade Register (ONRC). At registration, the associates submit a sworn declaration according to Law 359/2004, certifying compliance with operating conditions. The constitutive act must specify the main object of activity, CAEN code 4635, and the registered office must be suitable for storage and wholesale trade. It is mandatory to obtain the operating authorization from the Ministry of Finance - National Customs Authority, as well as registration in the RO e-Factura system for invoicing transactions. Also, the company must request the VAT registration code and the fiscal vector from the Tax Authority (ANAF), and for intra-Community operations, validation of the RO code via the VIES system is required.

Regulatory framework, specific approvals and control institutions

The wholesale trade of tobacco is strictly regulated by Law 227/2015 (Fiscal Code) and by Emergency Ordinance 32/2013 on the regime of tobacco products. For authorization, an approval is required from the Ministry of Finance (General Directorate for Large Taxpayers Administration) and from the Ministry of Health, which verifies compliance with rules on advertising and labeling. The control institutions with competence in the field are: Tax Authority (ANAF) - for fiscal and anti-fraud control, the County Commissariat for Consumer Protection, the Territorial Labor Inspectorate and the Public Health Directorate. Storage of tobacco products must meet safety and security conditions provided by specific legislation, and intra-Community transport is subject to harmonized excise duty regime. Any failure to comply with the monthly reporting obligations of stocks and deliveries leads to the suspension of authorization.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, companies with CAEN 4635 are payers of excise duties, VAT and corporate income tax. Excise duty on tobacco is calculated at the level set by the Fiscal Code, and excise declarations (Form 100) are submitted monthly to the Tax Authority (ANAF). VAT for intra-Community supplies applies at the standard rate of 19%, and exports are exempt. Accounting must reflect the movements of excise goods separately, through inventory records according to OMFP 1802/2014. A major risk of ANAF audit arises in case of discrepancies between fiscal and accounting stocks, or non-compliance with declaration deadlines in the RO e-Factura system. It is recommended to implement an internal control system for managing transport documents (waybills) and periodic verification of partners in the ANAF database. For optimization, the company may request a refund of excise duties for exported products, provided that supporting documents are submitted within 90 days from export.