4649
Wholesale of other household goods
This code covers wholesale trade of a wide variety of household goods, from household articles and tableware to glass, porcelain or wood products. Essentially, if you sell wholesale to shops, hotels or restaurants items such as plates, glasses, cutlery, cookware, interior decorations or household articles made of various materials, you fall under this code. It is an ideal code for distributors who do not specialize in a single category but offer a diversified range of household goods.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri sau PFA-uri care activează ca distribuitori en-gross de bunuri de uz gospodăresc, fie că sunt importatori, depozite en-gross sau furnizori pentru magazine de bricolaj, hoteluri, restaurante sau pensiuni. De asemenea, este util pentru antreprenorii care doresc să ofere o gamă variată de produse pentru casă, fără a se limita la o singură nișă.
Who should avoid:
Avoid the exclusive use of code 4649 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 4649
Setting up a company with the main activity of CAEN 4649 involves going through the standard steps at the Trade Register (ONRC), without prior approvals from other institutions, except in special cases (e.g., products with special regime). The registration form will include the exact description of the marketed products, as this class is a residual category: it includes furniture, lighting articles, leather products, carpets, etc. When drafting the Articles of Association, this class must be specified as the main activity, and secondary classes (e.g., 4759 – wholesale of textile products) shall be added only if concrete. ONRC fees are paid through the ONRC fee payment system. For authorized natural persons (PFA), the same class applies, but without share capital. For LLCs (SRL), the minimum capital is 1 RON, but we recommend at least 200 RON for credibility.
Regulatory framework, specific permits and control institutions
The field is not strictly regulated, but certain products under CAEN 4649 may require permits: for example, the sale of household chemicals (detergents) triggers notification to the Public Health Directorate (DSP); trade in furniture with fireproof materials may require ISCIR certifications. There is no mandatory prior approval from the Tax Authority (ANAF) for registration, but after registration, the tax registration declaration (Form 010) is submitted and the fiscal vector is obtained. Relevant control institutions are: ANAF (for tax obligations), the Labour Inspectorate (ITM for labour), and the National Authority for Consumer Protection (ANPC) for checking labelling and product conformity. For imports from outside the EU, specific customs documents may be required.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, revenues from CAEN 4649 are subject to corporate income tax (16%) or micro-enterprise income tax (1% up to EUR 500,000 turnover, subject to staff conditions). VAT applies at 19% for all local supplies, with the possibility of VAT registration upon incorporation (optional) or mandatory after exceeding the 300,000 RON threshold. For intra-Community transactions, VAT exemptions apply (Art. 294 of the Fiscal Code) if the client has a valid VAT number. ANAF audit risk: focuses on the correct recording of inventories, as profit margins may be controlled in transactions with related parties. Accounting is kept either in a simplified system (single-entry) for micro-enterprises or in double-entry accounting (mandatory for VAT payers or exceeding thresholds). The RO e-Factura system must be implemented for all B2B invoices (mandatory from 2024), with penalties for non-compliance of 5% of the invoice value but not less than 500 RON. Also, goods storage must comply with security and fire safety regulations, and annual inventory is mandatory. For sales to individuals, Law 363/2006 on retail sales applies, but CAEN 4649 is exclusively wholesale (B2B), so no fiscal receipts are issued, only invoices.
Included Activities
- ✅ Wholesale of household articles
- ✅ Wholesale of tableware and cutlery
- ✅ Wholesale of glassware, porcelain and ceramic products
- ✅ Wholesale of articles of wood and cork
- ✅ Wholesale of non-electric household goods
- ✅ Wholesale of interior decorations
- ✅ Wholesale of plastic household articles
- ✅ Wholesale of other household goods not elsewhere classified
Excluded Activities
- ❌ Wholesale of furniture (code 4647)
- ❌ Wholesale of electrical household appliances (code 4643)
- ❌ Wholesale of cosmetic and perfumery products (code 4645)
- ❌ Wholesale of textile products (code 4641)
- ❌ Wholesale of toys (code 4649 includes only household goods, not toys)
- ❌ Retail trade of these products (classified under retail codes)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required for wholesale trade of household goods?
Generally, no special permits are required, but you must register with the Trade Register (ONRC) and the Tax Authority (ANAF). If you sell products that come into contact with food (tableware, cutlery), it is recommended to have a declaration of conformity from suppliers. No environmental permits are required, except in cases where large quantities of waste are stored.
Can I use this CAEN code for online retail trade?
No, this code is strictly for wholesale trade (B2B). If you sell to end consumers, you need a retail trade code (e.g., 4759 - Retail sale of furniture, lighting articles and other household articles in specialised stores). You can have both codes if you carry out both activities.