4727

Authorization procedure and Trade Register aspects for CAEN 4727

Registration with the Trade Register (ONRC) for CAEN 4727 involves completing the sole declaration and the registration application, with the exact mention of the CAEN 4727 code as the main or secondary activity. The constitutive documents (for SRL, PFA, II, etc.) are submitted, and for PFA a sworn declaration according to Law 359/2004 on fulfilling the operating conditions is required, without needing prior approval from DSP or DSV. ONRC checks only the legality of the documents, not the actual space conditions. Subsequently, at the Tax Authority (ANAF) a VAT opening request is made (if exceeding the threshold of 300,000 RON is estimated) and registration in SPV for RO e-Factura and e-Transport is done. For activities with packaged products, no sanitary-veterinary authorization is required, but trade in unpackaged products (cheeses, cold cuts sold by weight) triggers the obligation of DSV authorization. At ONRC, the situation of the spaces is also submitted, and the lease contract must allow food trade.

Regulatory framework, specific permits and control institutions

For CAEN 4727, the main control authority is ANAF, which checks taxation (RO e-Factura, RO e-Transport, stock declaration). DSP controls the hygiene of the space, storage conditions and labeling, and DSV intervenes if products of animal origin (dairy, meat) are sold unpackaged. Obligations include correct labeling in Romanian language, price display (Order 80/2023), fiscal registration of cash registers with electronic journal, data transmission to ANAF and daily stock declaration via the e-Factura system for B2B. For food products, Government Decision 106/2002 on labeling applies, and for food supplements a notification to the Ministry of Health is required. Online commerce implies the obligation to have terms and conditions and a return policy according to Government Emergency Ordinance 34/2014. The existence of a secondary place of business is declared to ONRC if the registered office differs from the domicile.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, CAEN 4727 falls under the sale of goods, with a standard VAT of 19% for most products, except bread, milk and some basic foods (9%), and for pastry products with a short shelf life, 9% applies if the conditions of the Fiscal Code (art. 291) are met. Corporate income tax is paid quarterly (16%) or income tax for micro-enterprises (1% or 3% if they exceed 500,000 euros). Accounting must distinctly show the cost of goods, transport expenses, commercial margin and non-deductible VAT on goods. Major risk during ANAF audit: failure to issue fiscal receipts, discrepancy between physical and book stocks, late transmission of e-Factura (fines from 500 to 5,000 RON). Obligation to keep a management register (physical or electronic) and to perform annual inventory. Recommendation: use a fiscal software that integrates the cash register, stock management and e-Factura.