4712

Authorization procedure and Trade Register aspects for CAEN 4712

To carry out the activity of non-specialised retail trade predominantly of non-food products, CAEN code 4712, the company must follow the standard registration procedure at the Trade Register (ONRC). This involves submitting the registration application, the articles of incorporation and the affidavit under Law 359/2004, by which the shareholder/administrator confirms compliance with legal conditions.

An essential component at registration is establishing the secondary activity objects, which must not exceed 20 CAEN codes. Additionally, if the company intends to market products subject to authorisation (e.g., tobacco, alcohol, products under special regime), specific authorisations must be obtained before starting the activity. For the sales space, current legislation (OG 99/2000) requires that before opening the unit, the municipality be notified, and for units with a surface area larger than 200 sqm, an opinion from the Public Health Directorate (DSP) and the Fire Brigade (ISU) is necessary.

Additional documents for ONRC: lease/purchase agreement for the commercial space, and if the space is in a shopping centre, a land registry extract and the consent of the homeowners' association are required. All documents are submitted in original or certified copy, and the resolution term is 3-5 working days.

After registration, the certificate of registration is obtained, and the company registers for tax purposes with the Tax Authority (ANAF). Within 30 days of registration, the statement of fiscal vector is submitted, where CAEN code 4712 is filled in as the main activity (if it represents the majority of revenue).

Regulatory framework, specific approvals and control institutions

Activities under CAEN 4712 are regulated by Emergency Ordinance 99/2000 on the marketing of products and market services. Although they do not require special operating authorisations, traders must comply with consumer protection rules according to the National Authority for Consumer Protection (ANPC) (Government Decision 38/2004).

Control institutions include: Tax Authority (ANAF) (fiscal inspections regarding cash registers and receipt issuance), Public Health Directorate (if the commercial space involves products that may affect health, such as cosmetics or detergents), and Labour Inspectorate (ITM) for compliance with labour norms.

For food products marketed as a secondary activity (e.g., in a general store), additional rules apply: registration as a food business operator with the Sanitary Veterinary and Food Safety Directorate (DSVSA), compliance with HACCP. In the case of selling textile products, labelling requirements must be met (Government Ordinance 95/2000).

If the store has shelves with tobacco products, it is mandatory to obtain an authorisation from the Ministry of Health and register with ANAF as a warehouse keeper or tobacco trader. Similarly, for alcohol, an authorisation from the municipality and from ANAF is required.

For units with a sales area under 200 sqm, notification to the municipality applies; over 200 sqm, an operating authorisation issued by the municipality is required. Fines for lack of authorisations range from 5,000 to 15,000 lei.

Fiscal management, risk of ANAF audit and specific accounting

Accounting for CAEN 4712 involves separate recording of revenue from the sale of non-food products and food products (if any). It is recommended to keep records by commodity groups for efficient inventory control. Cash registers must be connected to the SAF-T system and issue consecutive receipts. For companies with a turnover under 1,000,000 euros, the VAT on collection system applies (by option or mandatory upon exceeding the threshold).

Risk of ANAF audit is increased in this field due to underreporting of income. ANAF prioritises controls on failure to issue receipts, stock differences and fictitious declaration of purchases. To mitigate risk, monthly inventory and reconciliation with the trial balance are mandatory.

From a fiscal perspective, profit tax is calculated according to the Fiscal Code; micro-enterprises with one employee pay income tax of 1% (or 3% without an employee). Companies marketing excisable products (tobacco, alcohol) must submit monthly excise declarations and provide monetary guarantees.

RO e-Factura and e-Transport: as of 1 January 2023, B2B invoices must be transmitted through RO e-Factura, and for transports of goods with fiscal risk, RO e-Transport applies. For inventories, integrated management systems are recommended to avoid penalties from ANAF (fines for non-compliance can reach up to 5,000 lei per invoice).

Closing the activity involves submitting to ONRC the deregistration declaration, the liquidation balance sheet and paying all tax obligations. For companies that are fiscally inactive, late payment penalties apply.