4752

Authorisation procedure and Trade Register aspects for CAEN 4752

For registration of the company with the Trade Register (ONRC) with the main activity CAEN 4752 (Retail sale of hardware, building materials, glass and paints), you must submit the registration application, the constitutive deed and the affidavit on fulfilling the operating conditions (Law 359/2004). Verification of the registered office by the Trade Register is mandatory, including a copy of the lease contract or the Land Book extract. CAEN code 4752 does not require special operating authorisations from other institutions, except when handling pressurised gases or dangerous substances, which requires ISCIR/ISU approval.

In the constitutive deed, the description of the activity object must be exact: 'retail sale of hardware, building materials, glass articles and paints', without deviations from the nomenclature. If timber sale is also intended, it shall be supplemented with CAEN 4759. At the Trade Register, it is recommended to register at least 3 relevant secondary CAEN classes (e.g. transport, warehousing, consultancy).

The operating authorisation is obtained from the City Hall (or A.N.S.V.S.A. for materials with health impact) based on the affidavit. For painting activities, provisions on dangerous substances apply – a point of view from the ISU and the Environmental Protection Agency is required. Failure to obtain the approvals leads to contravention sanctions and possible suspension of activity.

Regulatory framework, specific approvals and control institutions

The main applicable normative act is Law no. 31/1990 on companies, corroborated with Law no. 26/1990 on the Trade Register. From the point of view of painting substances, REACH Regulation (EC 1907/2006) and Law no. 212/2017 on the management of biocidal products apply. Building materials fall under Regulation (EU) no. 305/2011 (CPR).

The relevant control institutions are: ANAF (for intellectual property, tax marking), ISU (for storage of flammable materials), Environmental Guard (for paint waste), Office for Consumer Protection (labelling, guarantees). It is recommended to consult a lawyer for drafting contractual clauses with suppliers and for managing disputes with customers.

Tax management, ANAF audit risk and specific accounting

From the perspective of the Fiscal Code, retail activities are subject to corporate income tax (16%) or micro-enterprise tax (1% on revenue, if eligible). VAT applies – normal rate (19% for most materials, 9% for some ecological paints – prior request to ANAF). The RO e-Factura system is mandatory for B2G relations, and from 2024 also for B2B for products with high tax risk. It is recommended to send invoices to e-Factura to avoid risk notifications.

The risk of ANAF audit is increased for declarations with building materials – the correlation between stocks, accompanying documents and the cash register is checked. The obligation to fiscalise all amounts with the electronic cash register is strict. Failure to apply the cash register results in a fine of 2,000 to 4,000 lei. Analytical accounting by assortment must be very detailed, with references to purchase and sale prices, as ANAF may request explanations regarding the commercial margin.

The single declaration is completed only for individuals (PFA), not for companies. Companies with CAEN 4752 may benefit from reduced excise duties for some painting substances, but only with prior authorisation from the Customs Authority. Monthly D112 declaration for salaries is recommended (if employing staff).