4775

Authorization procedure and Trade Register aspects for CAEN 4775

Setting up a company that will carry out the activity of retail sale of cosmetic and perfumery products (CAEN code 4775) requires strict compliance with the registration stage at the Trade Register (ONRC). When submitting the registration application, the shareholders/managers must specify in the constitutive act the main object of activity exactly according to the CAEN Nomenclature rev. 2. ONRC will verify that the company name and registered office are compliant. No special operating permits are required at the time of incorporation, but for the premises where the activity is carried out, it is mandatory to hold a sanitary operating permit issued by the Public Health Directorate (DSP). The relevant normative act is Law 359/2004 on simplifying registration, which provides for submitting a declaration on own responsibility regarding the fulfillment of legal operating conditions. Subsequently, within 30 days of registration, the Fiscal Registration Declaration (form 010) must be submitted to the Tax Authority (ANAF), and within 30 days of the actual start of activity, the Declaration regarding the fiscal vector (form 700) is submitted.

Regulatory framework, specific permits, and control institutions

Marketing cosmetic and perfumery products falls under Regulation (EC) No. 1223/2009 on cosmetic products, transposed into national legislation. Economic operators must ensure that products are safe, correctly labeled, and notified on the CPNP (Cosmetic Products Notification Portal). Holding a sanitary operating permit issued by the DSP is mandatory and involves checking storage conditions (temperature, humidity, sun protection). Additionally, the National Authority for Consumer Protection (ANPC) is the market surveillance authority, and the County Commissariat for Consumer Protection may carry out inspections regarding compliance with consumer rights (labeling, expiry date, information in Romanian). For products containing hazardous chemical substances, notification to INCDMR (National Research-Development Institute for Rare Metals) or ANPM (National Agency for Environmental Protection) is required in case of packaging waste management.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, the activity with CAEN code 4775 is subject to the normal regime of corporate income tax (16%) or income tax on microenterprises (1% or 3% depending on the conditions provided by the Fiscal Code). It is mandatory to issue invoices through the RO e-Factura system for B2B relations, and for deliveries to individuals, an approved cash register (electronic fiscal device) must be used, transmitting data to ANAF via the RAV system. ANAF may initiate a tax audit in case of discrepancies between reported and physical stocks, which is why accounting records must accurately reflect merchandise movements. We recommend using management accounting by batches, and VAT adjustment is mandatory for expired products. Maintaining a register of withdrawn products from sale is necessary. For imported products from outside the EU, customs duties and import VAT apply, while for intra-EU products, intra-Community acquisitions must be declared in the recapitulative declaration (D390). Last but not least, hiring staff requires registration in REVISAL and compliance with occupational safety standards, including training on handling volatile products.