4726

Authorization procedure and Trade Register aspects for CAEN 4726

To register a limited liability company (SRL) with the Trade Register (ONRC) that will conduct retail sale of tobacco products (CAEN 4726), the standard incorporation documents are filed: the company contract, the constitutive act, and the affidavit under Law 359/2004 regarding compliance with operating conditions. When completing the application, the main object of activity, CAEN code 4726, is specified.

Specific note: Law 359/2004 no longer requires mandatory prior approvals for this class, but confirmation that the premises comply with sanitary authorization and fire safety standards (ISU vigilance) is necessary. When filing the dossier, you will receive the authorization resolution and the registration certificate. Subsequently, you will request tax registration (fiscal vector) from the Tax Authority (ANAF) and mention CAEN code 4726 to receive the special cash register (with approved fiscal software) required for sales of tobacco products.

Regulatory framework, specific approvals and control institutions

The main normative act is Law 455/2002 on tobacco, as subsequently amended, which establishes the obligation to obtain an authorization for marketing tobacco products (ACT). This is obtained from the Ministry of Finance (ANAF territorial structures) based on an application, proof of registration with the ONRC, the sales space plan, and a declaration that no local restrictions exist.

Specific approvals: sanitary approval from the Public Health Directorate (DSP) under Order 119/2014 and ISU approval for compliance with fire prevention rules (in sales premises with areas over 200 sqm or with warehouses). Control institutions: ANAF (for taxation and ACT authorization), ISU, DSP, ANPC, Economic Police (verify compliance with prohibitions on sales to minors, Law 455/2002).

Legal restrictions: sale is prohibited in educational institutions, hospitals, etc., as well as in spaces <50 meters from these. Additionally, visible display of health warnings and prohibition of advertising are mandatory under Directive 2014/40/EU.

Tax management, ANAF audit risk and specific accounting

Tobacco trade is subject to excise duties (Directive 2014/40, Fiscal Code Title VIII). The excise rate for cigarettes is 50% of the retail selling price, but not less than RON 518.77/1,000 cigarettes (2024 values, updated annually by Government Emergency Ordinance). The excise is paid pro rata (upon invoicing to the distributor) or in full upon sale, depending on the status.

Mandatory declarations: Declaration 390 (value added tax): standard rate 19% applies to sales; Declaration 100 (income tax/excise duties) – submitted monthly, due by the 25th of the following month, if excise duties are owed (in the case of domestic manufacturers or intermediaries). For small SRLs, the excise is included in the purchase price (if purchased from an authorized distributor), being borne at source.

Specific accounting: Account 371 (goods) is managed separately for tobacco; the FIFO methodology is applied (evaluation at acquisition cost). It is mandatory to keep documents proving the origin of tobacco (fiscal invoices, dispatch notes) for at least 5 years under the Fiscal Procedure Code.

ANAF audit risk: Excise duties represent a sensitive point – any discrepancy between declared and physical stocks triggers sanctions from RON 10,000 to 50,000, with suspension of the ACT authorization. Also, non-compliance with the ban on sales to minors (Law 455/2002, Art. 23) attracts fines from RON 5,000 to 30,000. Periodic checks (at least once a year) by ANAF, supported by the RO e-Factura system for traceability of goods flows.

Recommendation: Set up a special incoming/outgoing register for tobacco products and conduct monthly physical inventory. Use approved fiscal cash registers registered with ANAF with CAEN code 4726 to avoid sanctions from RON 8,000 to 30,000 under Government Ordinance 28/1999.