4725

Authorization procedure and Trade Register aspects for CAEN 4725

Establishing a company that carries out retail sale of beverages (CAEN 4725) involves going through the standard registration stages with the Trade Register (ONRC), with specific mentions. For authorized natural persons (PFA), individual enterprises (II) or family enterprises (IF), as well as for LLCs (SRL), the registration application with the Trade Register is completed, accompanied by the constitutive acts. When submitting the affidavit under Law 359/2004, the CAEN code 4725 must be specified as the main activity object (or secondary, if not exclusive). In the case of LLCs, the minimum share capital is 1 RON, but we recommend a higher capital to cover the initial stock of goods. At the registered office, the local authority (Town Hall) issues the urban planning certificate, and for the sales space, an operating permit must be obtained from the Public Health Directorate (DSP) and the Inspectorate for Emergency Situations (ISU) – these are mandatory before starting the activity.

Regulatory framework, specific permits and control institutions

Retail trade of beverages is strictly regulated, regardless of whether it concerns alcoholic or non-alcoholic beverages. For alcoholic beverages, Law 571/2003 on the Fiscal Code, as updated, applies, which requires obtaining the alcoholic beverage sales permit from the local town hall (annual fee). Also, Law 82/1991 on accounting requires inventory records. The control institutions are: the Tax Authority (ANAF) (for taxation and cash registers), DSP (for hygiene of the space and products), ANPC (for consumer protection – labeling, expiration date), and the Local Police (for compliance with operating hours and noise regulations). For alcoholic beverages, an opinion from the Public Health Directorate for commercialization is required, and in some localities there are restrictions regarding distance from schools or places of worship.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, activity CAEN 4725 falls under the RO e-Factura system (mandatory for B2B operations) and e-Transport for goods with high fiscal risk (alcoholic beverages are included). At establishment, the fiscal registration declaration (tax vector) is submitted to ANAF, and the taxation regime can be: micro-enterprise (if conditions are met: turnover under 500,000 euros, at least one employee) or corporate income tax. Accounting is mandatory in double-entry for LLCs; for PFA/II, single-entry accounting or real system applies, depending on income. Alcoholic beverages are subject to excise duties – declared monthly through the excise return (Form 100) and paid to the state budget. At sale, a fiscal receipt is issued (cash registers with electronic journal), and for deliveries to other companies, invoices with VAT (standard rate 19%) are issued. Major ANAF audit risk arises in inventory management: any difference between book stock and physical stock attracts sanctions. Monthly stocktaking of goods and keeping purchase documents for at least 5 years is recommended. Also, for employees in trade, individual employment contracts apply, and for PFA, social contribution payments are made through the single declaration until May 25 inclusive.