4647
Wholesale trade of furniture (including office and shop furniture), carpets and lighting articles
This code covers wholesale trade of any type of furniture (household, office, shop), as well as carpets, rugs and lighting articles. Basically, if you purchase these products from manufacturers or importers and resell them to retailers, interior design companies or other business entities, you fall under this code. It does not include sales to final consumers (retail) or the actual production of these goods.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, PFA-uri sau alte forme de afaceri care se ocupă cu distribuția en-gros de mobilă, covoare și corpuri de iluminat. Este ideal pentru importatori, distribuitori regionali, depozite en-gros sau firme care aprovizionează magazine de mobilă, hoteluri, restaurante și birouri.
Who should avoid:
Avoid the exclusive use of code 4647 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 CAEN 4647
Registration with the Trade Register (ONRC) for CAEN code 4647 requires submitting a standard registration or amendment file, according to Law 359/2004. The main activity declared is 'Wholesale trade of furniture (including office and shop furniture), carpets and lighting articles'. No prior approvals from third-party institutions are required for company formation, but it is mandatory to submit the administrator's affidavit regarding compliance with operating conditions (premises, equipment, personnel). The administrator must specify the registered office and, if applicable, the secondary workplaces for storage or showroom. We recommend registering secondary workplaces from the start to avoid subsequent sanctions. For later updates (change of address, administrator, secondary activities), specific forms must be submitted to the Trade Register within 15 days of the change.
Regulatory framework, specific approvals and control institutions
From a legal perspective, wholesale trade does not require special operating authorizations, except for obtaining the fiscal registration certificate from the Tax Authority (ANAF). The main control is exercised by ANAF for compliance with tax obligations and by the Consumer Protection Authority (ANPC) for product conformity (labeling, warranties, safety). If lighting articles subject to European directives (CE marking, conformity certificates) are marketed, the economic operator must hold the technical documents and declarations of conformity from suppliers. For imports, customs regulations and clearance procedures apply, with payment of customs duties (if products come from outside the EU). There is no obligation to notify an institution in advance, but it is recommended to keep a register of marketed products for audit purposes.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 4647 is subject to general rules on profit or income tax. The company is obliged to register as a VAT payer if its turnover exceeds the threshold of RON 300,000 over 12 consecutive months, or optionally below this threshold. The standard VAT rate (19%) applies to supplies, while exports and intra-Community supplies benefit from exemption with the right of deduction. The company must issue invoices in the RO e-Factura system (mandatory from 2024) and submit monthly or quarterly VAT returns. Major ANAF audit risk: documenting the trade margin and stock adjustments. Administrators must keep inventory records (if opting for the global or assortment management system) and justify stock differences. Analytical accounting by product category (furniture, carpets, lighting) is necessary for cost and margin calculation. Obligation to file the unique declaration (D406) on beneficial owners with the Trade Register, updated annually or upon changes. A stock management system is recommended to avoid penalties related to missing proof of origin documents.
Included Activities
- ✅ Wholesale trade of household furniture
- ✅ Wholesale trade of office furniture
- ✅ Wholesale trade of shop furniture (shelves, showcases etc.)
- ✅ Wholesale trade of carpets and rugs
- ✅ Wholesale trade of lighting articles (lamps, chandeliers, lighting fixtures)
- ✅ Wholesale trade of mattresses and bedding articles
Excluded Activities
- ❌ Retail trade of furniture, carpets and lighting articles (code 4759)
- ❌ Manufacture of furniture (codes 3101-3109)
- ❌ Manufacture of carpets and rugs (code 1393)
- ❌ Manufacture of lighting articles (code 2740)
- ❌ Wholesale trade of second-hand office furniture (code 4669)
- ❌ Wholesale trade of electrical lighting equipment for construction (code 4669)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for wholesale trade of furniture and lighting articles?
No special operating permits are required, but you must register with the Trade Register and the Tax Authority (ANAF). If you import products, you will need an EORI number and compliance with customs regulations. For lighting articles, it is advisable to check conformity with EU standards (CE marking).
Can I also sell to final consumers with this CAEN code?
No, this code is strictly for wholesale trade (B2B). If you also want to sell to individuals, you must additionally register with a retail CAEN code, such as 4759 (Retail trade of furniture, carpets and lighting articles).