4673

Authorization procedure and Trade Register aspects for CAEN 4673

For the activity of wholesale trade of motorcycles and parts/accessories (CAEN code 4673), registration with the Trade Register (ONRC) requires including this code as the main or secondary object of activity. The application form is completed and the constitutive acts are submitted, with the mention that, if new motorcycles are sold, the regulations regarding certificates of conformity and European Union standards must be respected. No prior approval from the Trade Register is required, but the administrator must declare on his/her own responsibility, according to Law 359/2004, that the activity does not require other special authorization. For parts warehouses, it is recommended to check the ISU fire safety regulations, although prior approval is not mandatory.

Regulatory framework, specific approvals and control institutions

This CAEN class qualifies as a wholesale distribution activity, regulated by the Civil Code and Government Emergency Ordinance no. 99/2000 on trade. It does not fall under sanitary or veterinary approvals, but for electric motorcycles, environmental protection and battery management regulations apply. The control institutions are: the Tax Authority (ANAF) for taxation, the Labour Inspectorate (ITM) for labour relations, and the Environmental Guard if oils or used batteries are handled. For second-hand parts, the legislation on waste electrical and electronic equipment (WEEE) applies, and for tires, Government Emergency Ordinance no. 5/2015 on the management of used tires.

Tax management, ANAF audit risk and specific accounting

Fiscally, activity CAEN 4673 falls under Title VII of the Fiscal Code – VAT. The standard rate of 19% applies to deliveries of motorcycles, parts and accessories. It is recommended to register for VAT purposes with the Tax Authority (ANAF) before starting operations. The risk of an ANAF audit is medium to high, especially if motorcycles or parts are imported from outside the EU, requiring verification of the customs value and origin of the goods. Accounting must strictly record the lots of goods, possibly using the FIFO method or weighted average cost. The use of the RO e-Factura system is mandatory for all issued invoices, including those to legal entities. Also, the recapitulative statement (D390) is mandatory if intra-Community acquisitions exceed EUR 10,000/year. For employees, the D112 return is submitted, and for partnerships or sole proprietorships, the single return. We recommend keeping the documents proving the origin of parts (invoices, delivery notes, certificates) for at least 10 years, according to art. 10 of the Fiscal Procedure Code.