4724

Authorization procedure and Trade Register aspects for CAEN 4724

Setting up a company that will carry out the retail sale of bread, pastry products and sugar products (CAEN 4724) involves complying with the standard registration procedures at the National Trade Register Office (ONRC). The registration application is submitted through the ONRC portal or at the counter, accompanied by the constitutive documents and proof of the registered office. It is mandatory to obtain a registration certificate and the assignment of a Unique Registration Code (CUI). The main activity object will mention CAEN code 4724, and for opening a secondary office (shop or kiosk), its separate registration with ONRC and notification to the Tax Authority (ANAF) are required. The registered office can be a commercial or administrative space, or even the associate's home apartment, subject to fulfilling the authorization formalities from the local public administration. All sworn declarations must be signed electronically with a qualified digital certificate, according to Law 455/2001.

Required documents and deadlines

The associates present the constitutive act (LLC, SA, etc.), the sworn declaration regarding the fulfillment of operating conditions according to Law 359/2004, a copy of the identity document, proof of the registered office (lease contract or property deed). For production or storage spaces, a sanitary operating authorization issued by the Public Health Directorate (DSP) is also required. The processing deadline is a maximum of 5 working days, but can be reduced to 1-2 days if the accelerated online procedure is chosen.

Regulatory framework, specific permits and control institutions

In addition to the municipal operating permit (or notification), enterprises under CAEN 4724 must obtain a mandatory sanitary operating authorization from the DSP, by submitting a file containing: technical data sheet of the objective, technological circuit, list of marketed products, fire safety authorization (ISU) and environmental permit (if hazardous waste exists). It is necessary to prepare product safety data sheets, and for staff, health cards and HACCP (Hazard Analysis and Critical Control Points) training are required. Control is carried out by ANSVSA (for products of animal origin), DSP, ANAF, Financial Guard and ITM. Compliance with EU regulations on food hygiene (852/2004, 853/2004) is strict, and irregularities can lead to suspension of activity.

Environmental obligations and labeling

Although the trade in bread and pastry products involves packaging (paper, plastic) and food waste, the economic operator must conclude a sanitation contract with an authorized operator and keep waste records (loading sheets for hazardous waste, if any). Product labeling is done in accordance with EU Regulation 1169/2011, with information on ingredients, allergens, shelf life, batch, and for packaged bread, the mandatory declaration of weight and nutritional value applies.

Tax management, ANAF audit risk and specific accounting

The tax analysis should include the choice of taxation regime: micro-enterprise (turnover under EUR 500,000 and non-taxable income below threshold) or profit tax (16%). If artisanal finished products are sold, profit margins apply according to legal provisions, but there is no fixed limit. For fresh bread, reduced VAT (9%) applies under the Fiscal Code, while for sugar products (sweets, chocolate) standard VAT (19%) applies. The distinction must be made strictly in accounting, by product code. The risk of an ANAF audit is high due to frequent cash flows, the use of fiscal cash registers, and the uniform reporting of stocks. Starting from 2024, the RO e-Factura system is mandatory for all B2B transactions, and non-compliance entails fines of up to RON 10,000. Also, for employees, D112 declarations are submitted and social insurance contributions are calculated. It is recommended to have a service contract with an authorized accounting firm to ensure primary records, quarterly inventory of goods, and reporting to the Trade Register of annual financial statements.

Stock control and margins

Supply planning must take into account the short shelf life of bread and pastry products, generating a risk of losses. In accounting, the weighted average cost method (WAC) or FIFO is recommended, with monthly stock valuation. For sugar products (packaged, long-life), the retail price method (PNR) may be applied. All merchandise movements are recorded in the fiscal cash register, and ANAF checks the correspondence with accounting records. Fines for shortages may be imposed during unannounced inspections. Additionally, it is required to keep a tax record for non-deductible VAT (reverse charge) or for intra-community transactions, if raw materials are imported.