4711

Authorisation procedure and Trade Register aspects for CAEN 4711

Opening a neighbourhood store, supermarket or minimarket requires registration with the Trade Register (ONRC) under CAEN code 4711 (non-specialised retail sale predominantly of food, beverages and tobacco). For natural persons, the constitutive act must mention the main object of activity. The filing must include a land registry extract (proof of premises) and, where applicable, a zoning certificate. For companies, the constitutive act must clearly mention CAEN code 4711. The administrator declares on own responsibility under Law 359/2004 that the premises meet legal conditions. Registration at ONRC takes between 1 and 5 working days, with fees of approximately 200-300 RON depending on the legal form and registered office.

After obtaining the registration certificate, a fiscal file is opened with the Tax Authority (ANAF). Registration with the Trade Register for all workplaces is required. Failure to submit secondary premises declaration incurs fines between 2,500 and 15,000 RON under Law 31/1990. For stores selling tobacco, CAEN code 4726 must be added, and permits for selling tobacco products require authorisation from the Ministry of Health and an excise warehouse authorisation from ANAF if legal thresholds are exceeded. In practice, most minimarkets do not exceed the 100,000 RON turnover threshold for VAT exemption, but verification is annual.

Regulatory framework, specific permits and control institutions

The main law governing retail trade is Government Emergency Ordinance No. 99/2000 (Law on the marketing of food products). Permits regarding food safety are required: registration with the National Sanitary Veterinary and Food Safety Authority (ANSVSA) – all premises must be endorsed by the Public Health Directorate (DSP) for a sanitary operating permit. Selling delicatessen and dairy products requires a sanitary-veterinary authorisation (DSVSA). Additionally, for alcoholic beverages over 15 degrees, both a retail sale authorisation (from the mayor's office) and an authorisation from ANAF for excisable products (if certain volumes are exceeded) are required. Fines for lack of permits can reach 25,000 RON.

Controls are carried out by the County Commissariat for Consumer Protection (CJPC) – which imposes fines for non-compliant labelling, excessive commercial margin, expired shelf life. ANAF inspections target correct issuance of fiscal receipts, use of the cash register connected to the ANAF server (mandatory as of 2024). For tobacco, the cash register must have an anti-fraud module.

Fiscal management, ANAF audit risk and specific accounting

The main activity object CAEN 4711 requires the use of a fiscal cash register (AMEF). Each fiscal receipt must be issued; failure to do so results in a 30-day suspension of activity for the first offence. ANAF checks transactions online daily – any unregistered deals or non-fiscal operations are detected. The RO e-Factura system has been mandatory since 1 July 2024 for all B2B and B2C transactions with food products. All invoices must be transmitted within 5 working days, otherwise a fine of 5% of the invoice value applies.

Accounting is kept on a single-entry or double-entry basis, depending on income. For sole proprietors, a cash receipts and payments journal is completed. Companies record inventories at acquisition cost; monthly inventory of short-shelf-life products is recommended. Depreciation of refrigeration equipment is over 8-12 years. ANAF may suspect fraud when reported turnover is below the monthly average for the locality (comparative analyses with neighbouring traders). Audit risk increases if the profit margin is below 10% for basic foodstuffs – inspectors check purchase and sale invoices.

Income tax / micro-enterprise tax has specific rules: for companies with 1-9 employees, a 3% tax on revenue applies, provided turnover does not exceed 500,000 euros. For sole proprietors, VAT on collection applies if the threshold of 88,500 RON is exceeded. Health insurance contributions (CASS) are calculated at 24% of the tax base, with a cap of 60 minimum wages. The single declaration is submitted annually by 25 May. It is recommended to retain a percentage of sales (approximately 15%) for VAT and income tax to avoid penalties of 0.02% per day of delay.