4772

Authorization procedure and Trade Register aspects for CAEN 4772

Registration at ONRC for the activity of retail sale of footwear and leather articles (CAEN 4772) involves submitting a standard file. The registered office must meet the conditions of public access and commercial space. At registration, the affidavit (according to Law 359/2004) attests compliance with the operating rules of the space. It is mandatory to mention the main object of activity – CAEN code 4772. If related products are also sold (e.g. bags, belts – CAEN 4771), secondary codes shall be added. No special environmental permits are required, but the ISU approval for the commercial space is requested.

Regulatory framework, specific approvals and control institutions

Retail activities are regulated by Government Emergency Ordinance no. 99/2000 on the commercialization of products and market services. Leather products and footwear must comply with labeling and safety standards (Government Decision 984/2005 establishing the conditions for placing textile and footwear products on the market). Control is carried out by ANPC (National Authority for Consumer Protection) and by inspectors from the Consumer Protection Commissariat. When marketing leather articles, the labeling rules regarding composition (natural leather, synthetic), origin and care instructions must be observed. It is recommended to obtain operating approvals from the town hall (operating authorization) and from the DSP for spaces open to the public.

Tax management, ANAF audit risk and specific accounting

CAEN code 4772 falls under the retail trade category, with specific VAT thresholds. Companies carrying out this activity must declare themselves to ANAF through the fiscal vector, establishing the VAT regime (exemption or registration for VAT purposes, depending on turnover). For authorized natural persons (PFA), the single declaration is submitted to ONRC and ANAF. Accounting must reflect the movements of goods, respecting the RO e-Factura system for all B2B transactions. The risk of an ANAF audit is medium, with frequent checks regarding the correctness of income recording (cash registers) and the actual calculation of VAT on collection (VAT on collection – Article 134^2 of the Fiscal Code). Stocks of footwear and leather articles are perishable (fashion, seasonality), which requires rigorous management of value adjustments (provisions for impairment). Expenses with the rent of the commercial space, salaries of sales staff and marketing are deductible up to limits, respecting the provisions on sponsorships and social expenses. It is recommended to prepare monthly trial balances and monitor stock movements to avoid VAT adjustments at year-end.