4754

Authorization procedure and Trade Register aspects for CAEN 4754

For registering with the Trade Register (ONRC) the activity of retail sale of electrical household appliances and articles, CAEN code 4754, you must submit the standard registration file (for SRL) or amendments (for PFA/II). Documentation includes the application, constitutive acts, the affidavit according to Law 359/2004 on non-inclusion in prior authorization conditions, and proof of registered office. No additional checks are necessary, since Law 359/2004 was repealed in 2022; now the Single Declaration on registered office and work points applies, but without prior approval from the Consumer Protection Authority. I still recommend obtaining the operating permit from the Town Hall (operating/sanitary permit, if products with risk are sold). Work points must be declared to the Trade Register and to the Tax Authority (ANAF), and for each unit a fiscal registration sheet is completed. The registered office must correspond to the commercial destination, and the lease contract must allow the activity. Registration duration at the Trade Register is 1-3 days for SRL, and for PFA/II, 1-2 days.

Regulatory framework, specific approvals and control institutions

The activity of trading household appliances involves compliance with Government Emergency Ordinance 99/2000 on the commercialization of products and market services, Law 296/2004 on the Consumer Code, and Law 449/2003 on product sales. Control institutions are: the National Authority for Consumer Protection (ANPC), which checks labeling, guarantees, conformity certificates (CE), and ANAF for tax aspects. Household appliances fall under Directive 2011/65/EU (RoHS) and Directive 2012/19/EU (WEEE) on waste electrical and electronic equipment. Traders must ensure the collection of waste from consumers (1:1 take-back obligation) and register with the Register of Battery and Electrical Equipment Producers (RO-BATE) managed by AFM. For certain appliances (e.g., with refrigerant gases, gas hobs), Regulation 517/2014 on fluorinated gases applies; the trader must verify the classification. ISCIR or ISU approval may be necessary for large storage spaces (over 400 sqm). Sanitary approval is not required, except for the sale of products that come into contact with food. Energy labeling is mandatory for products under Regulation (EU) 2017/1369 (EU Energy Label). It is recommended to conclude authorized service contracts for the legal warranty period, minimum 2 years.

Tax management, ANAF audit risk and specific accounting

For retail trade of household appliances, companies are subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3% depending on revenue and number of employees; attention to the 500,000 euro threshold and the condition of having at least one employee). VAT: household appliances are taxable at the standard rate of 19%, except those that may benefit from a reduced rate. The VAT collection system (VAT on collection) applies if annual turnover does not exceed 4,500,000 lei (500,000 euro). Fiscal obligations: declaration 300 (VAT return) monthly or quarterly, 100 (income tax and social contributions), 112, 394 (issued invoices). Specific to retail trade: invoicing can be done with fiscal receipt, but the use of a cash register connected to ANAF is mandatory. For sales with payment in installments, the rules on lending operations must be observed. ANAF audit risks: checking inventories (annual inventory), the correlation between inputs and outputs, and the commercial margin. It is recommended to correctly complete declarations and keep supporting documents for at least 5 years. Specific accounting: account 371 (goods) valued at retail selling price (also known as the perpetual inventory method with commercial margin), recording the commercial margin in account 378 (price differences). Inventory management: it is recommended to apply FIFO or CMP. Mandatory documents: purchase invoices, sales receipts, purchase summaries, NIR, warehouse cards. For warranties and after-sales service, off-balance sheet accounts are used (8038 - warranties granted to customers, or 8046 - goods taken for repair). WEEE recycling obligation: provisions are set up or a tax is paid to AFM, and in accounting account 1511 (provisions for taxes) or 635 (expenses with other taxes and duties) is used. I strongly recommend consulting a certified accountant for tax optimization and avoiding penalties.