4721

Authorisation procedure and Trade Register aspects for NACE 4721

Opening a company that will carry out activities classified under NACE code 4721 requires compliance with clear formalities at the Trade Register (ONRC). The sole associate or associates submit the registration application accompanied by the constitutive act, and for this class no prior authorisation for operation by another institution is required, if the space is used exclusively for storage and sale. The registered office must have an effective place of business, with utilities and public access, and the local authority may request a sanitary permit from the Public Health Directorate, especially if unpackaged products are handled. For itinerant trade or market trade, a secondary establishment shall be registered, and for franchise activity, this aspect must be mentioned in the constitutive act. The main activity object must be explicitly declared, and secondary objects may add related NACE codes, such as 4631 (wholesale of fruit and vegetables) or 4711 (retail sale in non-specialised stores). At the time of registration, the sworn declaration according to Law 359/2004 on fulfilling operating conditions shall be submitted.

Regulatory framework, specific permits and control institutions

The trade in fresh fruit and vegetables is subject to the provisions of Government Emergency Ordinance 34/2002 on the marketing of food products, which implies registration with the National Sanitary Veterinary and Food Safety Authority (ANSVSA) to obtain the health authorisation for operation, within a maximum of 30 days from the start of activity. Also, stall or market trade requires a permit from the municipality. For products from imports, European regulations on quality and labelling apply – fruit and vegetables must be marked with origin, variety and expiry date. Controls are carried out by ANSVSA, the County Commissariat for Consumer Protection and, depending on the specifics, the National Environmental Guard (if cold storage spaces are held or organic waste is produced).

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, NACE 4721 falls under retail sale activities, and depending on revenue, the normal VAT regime or the flat-rate system (if turnover does not exceed the threshold of RON 300,000) may apply. For the use of the cash register, the obligation is immediate, and all invoices to individuals must be issued in the RO e-Factura system from 1 July 2024. The profit margin on fresh fruit and vegetables can be low (20-40%), which requires strict control of stocks and perishable losses. The monthly closing must include the inventory of spoiled goods, and these losses are deductible only up to a percentage set by regulations (max. 1% of sales, excluding VAT). At the Tax Authority (ANAF), the audit risk is medium – inspectors usually check the reality of supply operations (tax invoices, transport documents) and the calculation of VAT at receipt. For micro-enterprises, the specific tax is calculated at 1% on turnover, and for corporate income tax payers, facilities for rural areas may apply. Hiring staff requires registration in REVISAL and timely payment of contributions; it is recommended to use fixed-term (seasonal) employment contracts to cover demand fluctuations.