4776

Authorization procedure and Trade Register aspects for CAEN 4776

For carrying out the activity of retail sale of flowers, plants and seeds, as well as pets and pet food, according to CAEN class 4776, registration with the Trade Register (ONRC) is mandatory. The registration application, submitted electronically or at the counter, must include the main object of activity with CAEN code 4776 and relevant secondary objects (e.g., 4778 for retail sale of cosmetic articles, 0322 for aquaculture, etc.). Authorized natural persons (PFA) or individual enterprises (II) may opt for this activity, but an SRL (limited liability company) is recommended, especially if hiring employees or renting commercial space is intended. The certificate of registration issued by ONRC will contain the mention of the premises where the activity is carried out, which must comply with the conditions provided by sanitary-veterinary legislation (for pets) and plant storage regulations. For the trade of pets, a sanitary-veterinary authorization issued by the county Sanitary Veterinary and Food Safety Directorate (DSVSA) is required, certifying that the premises comply with housing, feeding and quarantine conditions. Also, for flower shops with own production (potted plants, cut flowers), registration as an agricultural holding with APIA may be requested. The company must submit an affidavit in accordance with Law 359/2004, confirming compliance with the operating conditions.

Regulatory framework, specific permits and control authorities

The activity under CAEN 4776 falls under Emergency Ordinance no. 49/2019 on commercial activities, as well as Ordinance no. 99/2000 on the marketing of products and market services. For the trade of pets, GEO 89/2005 (as amended) establishes conditions for the breeding, trade and transport of pets. A permit from DSVSA is required, which periodically controls compliance with animal welfare regulations, animal registers and quarantine conditions. For the trade of plants and seeds, Law 266/2002 on the production, trade and use of seed and seedling materials applies. The Territorial Inspectorate for Seed Quality (ITCS) controls the quality of seeds and imposes sanctions for the trade of unauthorized seeds. Also, for flower shops selling indoor plants, plant protection rules (Directive 2000/29/EC transposed by GEO 6/2002) apply, with checks by the Phytosanitary Directorate. For the trade of ornamental plants, a phytosanitary passport is required for intra-Community circulation. The main control authorities are: ANAF for taxation; DSVSA for animals; ITCS for seeds; and the National Authority for Consumer Protection (ANPC) for labeling and compliance with quality standards.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 4776 is treated as a retail trade activity, with direct implications for tax returns. The company is obliged to register in the RO e-Factura system and issue electronic invoices for all B2B transactions. Upon setup, the fiscal vector is completed using form 010, declaring CAEN code 4776 as the main activity. The standard VAT rate is 19% for most products, except for seeds and food plants (e.g., vegetables) for which a reduced rate of 5% or 9% applies, according to the Fiscal Code. It is critical to distinguish between reduced-rate and standard products to avoid VAT adjustments. Expenses for the purchase of pets are recorded in account 371 (goods), and sales are recorded in account 707. For plants and flowers, the shelf life is short, requiring a periodic depreciation policy (allowances for deterioration). ANAF may initiate a thematic inspection to verify the correct application of differentiated VAT rates. Also, the sale of pets requires issuing fiscal receipts with the specification of the species and microchip serial number (according to DSVSA regulations). It is recommended to have a minimum stock and a register of animals (numbered, stamped). In case of selling highly perishable plants, strict inventory management through monthly stocktaking is required. If hiring employees, the normal regime for social contributions applies, with attention to employees interacting with animals (possible food toxinfections, mandatory medical check-ups). Companies with revenues exceeding the threshold of EUR 500,000 must switch to monthly VAT regime and apply the SAF-T system (D406). A major ANAF audit risk is the fictitious recording of pets or trading without legal provenance documents (passports, health certificates).