4672

Authorization procedure and Trade Register aspects for CAEN 4672

For setting up a company engaged in wholesale trade of parts and accessories for motor vehicles (CAEN 4672), the mandatory step begins at the Trade Register (ONRC). The registration application shall include the main object of activity, with explicit mention of class 4672, according to the Classification of Activities in the National Economy (CAEN). It is necessary to submit the affidavit provided for by Law 359/2004, through which the administrator confirms that the registered office is suitable and that the activity complies with the legal norms in force.

For companies that do not have the trade of auto parts as their main activity, but only as a secondary one, this class must be included in the constitutive act and in the trade register. There are no special operating authorizations for the mere commercialization of auto parts, but compliance with rules on labeling, product conformity and legal warranties is required. If parts requiring technical certification (e.g., batteries, tires) are also marketed, additional sectoral regulations must be checked, which are not subject to ONRC authorization but to other regulatory institutions.

Regulatory framework, specific endorsements and control institutions

The activity of wholesale trade of auto parts falls under the control of the Tax Authority (ANAF) and the Trade Register, but depending on the specific products, other authorities may also be involved. For example, the sale of tires imposes compliance with regulations on energy labeling (EU Regulation 2020/740), and for maintenance articles or auto chemicals, the rules on dangerous substances (REACH) must be respected.

The main control institutions are ANAF (for tax matters) and the National Authority for Consumer Protection (ANPC), especially in case of complaints regarding product quality. No endorsement from ISU or DSP is required, except in cases where the parts warehouse contains flammable or dangerous materials, in which case a fire safety endorsement must be obtained. For storage spaces, the norms regarding the operating authorization apply, which is not specific to CAEN 4672 but to the type of construction.

Tax management, risk of ANAF audit and specific accounting

From a fiscal point of view, income from wholesale trade of auto parts falls under the profit tax or micro-enterprise income tax base, depending on turnover and number of employees. Registration in the RO e-Factura system is mandatory for all invoices issued between legal entities, starting from January 1, 2024. Also, the e-Transport system applies to transport of goods with high fiscal risk, including tires and auto batteries, if the value exceeds 10,000 lei.

The risk of an ANAF audit is heightened in the auto parts field, due to the frequency of intra-Community operations and the risk of tax evasion related to false invoices or undeclared purchases. It is recommended to maintain correct scriptological stock, with analytical records for each part (code, series, approval number), to allow subsequent verifications. Accounting must clearly reflect the acquisition cost, trade margin and related VAT, in compliance with inventory valuation rules (FIFO or weighted average cost).

From the perspective of tax returns, declaration 394 is filled in for issued and received invoices, and for employees, declarations 112 and 100 are prepared. For micro-enterprises, the fiscal vector is established at incorporation through declaration 010, and subsequently through declarations 700 for any changes. The obligation to submit the single declaration (212) applies only to individuals earning income from liberal professions or associations, not to commercial companies.