4639

Authorisation procedure and Trade Register aspects for CAEN 4639

Setting up a company that will carry out the activity of non-specialised wholesale trade of food, beverages and tobacco (CAEN 4639) involves completing the registration formalities with the National Trade Register Office (ONRC). When submitting the registration application, the legal representative must submit a sworn declaration pursuant to Law 359/2004, certifying compliance with the legal conditions for operation. It is essential that the main object of activity is explicitly mentioned, and the CAEN code 4639 is registered as main or secondary object, as applicable. For tobacco trade, it is necessary to obtain the marketing authorisation from the Ministry of Finance (ANAF), under Law 198/2015, and this must be submitted to ONRC within 30 days from issuance. Also, for food products, the sanitary-veterinary and food safety registration with the Sanitary-Veterinary and Food Safety Directorate (DSVSA) is mandatory, according to Order 111/2008. The documentation includes the certificate of registration, the constitutive act and proof of registered office, which must meet the technical-sanitary conditions. Any subsequent modification of the objects of activity shall be made by application to ONRC, with payment of the legal fees.

Regulatory framework, specific permits and control institutions

Activities under CAEN 4639 fall under specific regulations in the food and tobacco field. The economic operator must comply with the provisions of Regulation (EC) No. 178/2002 on food safety, together with national legislation under Government Emergency Ordinance 97/2006 and Government Decision 106/2002. For tobacco products, Law 198/2015 applies, setting out the obligations for marking, storage and marketing. The main control institutions are ANAF (for tax and tobacco matters), DSVSA (for food products) and the National Authority for Consumer Protection (ANPC), which checks labelling, traceability and expiry dates. For alcoholic beverages, an authorisation from the Ministry of Agriculture or the County Agriculture Directorate is required, under Government Emergency Ordinance 22/2015. Warehouses where products are stored must be authorised sanitary-veterinary and registered with ANAF for fiscal warehousing (in the case of tobacco and alcoholic beverages). Also, the wholesale trade activity implies the obligation to hold an electronic register for recording operations, according to accounting legislation. Companies must also register in the RO e-Factura system for electronic invoicing of deliveries to clients.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, companies carrying out CAEN 4639 activity are subject to corporate income tax (16%) or micro-enterprise income tax, if they meet the thresholds and number of employees conditions. VAT applies at the standard rate of 19% for most products, except certain basic foods (bread, milk, etc.) benefiting from reduced rates (9% or 5%). For alcoholic beverages and tobacco, excise duties are due, and their records are kept separately in accounting, using account 4423 'Excise duties and other special taxes'. Operators must submit monthly tax returns (Form 300 for VAT, Form 390 or 394 for deliveries) and annual ones (Form 101 for corporate income tax). A major ANAF audit risk arises from cash transactions – the daily limit of 10,000 lei set by Law 70/2015 must be respected, and non-compliance attracts penalties. Also, for trade in excisable goods, ANAF checks the existence of transport contracts, invoices and provenance documents. Specific accounting involves inventory valuation at purchase price or standard cost, using accounts 371 – Goods, 378 – Price differences, 4428 – Non-deductible VAT. For perishable goods, careful management of expiry dates is required, and losses are recorded in account 607 – Expenses related to goods. In case of intra-Community supplies, the client's valid VAT code must be verified and the recapitulative declaration submitted. The obligation to report via the RO e-Factura system for all issued invoices reduces the risk of fraud and ensures traceability. Written contracts with suppliers are recommended, including quality guarantee clauses and payment terms. Non-compliance with sanitary, labelling or fiscal norms may lead to suspension of activity by DSVSA or ANAF, as well as substantial fines. It is necessary to compile a complete tax file and archive primary documents for a minimum of 10 years, according to the applicable accounting regulations.