4782

Authorization procedure and Trade Register aspects for CAEN 4782

For registering the activity of retail trade of parts and accessories for motor vehicles (CAEN 4782) with the Trade Register (ONRC), the entrepreneur must submit the registration application, the constitutive documents and the affidavit according to Law 359/2004. When choosing the registered office, the destination of the building is verified through a land register extract or lease contract. The activity involves having a point of work (storage and sales space) that complies with ISU and DSP norms. At registration, secondary CAEN codes may be requested, such as 4531 (wholesale trade of parts) or 4520 (maintenance and repair of motor vehicles), but these require additional approvals (e.g., RAR for service). A company with CAEN 4782 can also operate online, but must notify the Tax Authority (ANAF) according to Government Ordinance 28/1999 and register the virtual store in the electronic Trade Register.

Regulatory framework, specific approvals and control institutions

The activity is regulated by Government Ordinance 99/2000 on trade, Law 359/2004 and Government Decision 904/2005. No special operating permits are required, except when selling parts that fall under ITM regulations (e.g., oils, batteries, second-hand tires). For parts with special regimes (brakes, steering, airbags), UNECE Regulations R 90 and R 13 apply – it is recommended to hold declarations of conformity from suppliers. Product quality control is performed by RAR and ANPC, and ISU inspections check the equipping with fire extinguishers and compliance with evacuation routes. Companies selling used tires must register with the Environmental Guard as waste generators and conclude contracts with authorized collection companies. Also, the sale of car batteries is subject to Government Ordinance 113/2002 on waste electrical equipment, imposing a green fee on invoicing.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, income from CAEN 4782 is subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3%), depending on turnover and number of employees. VAT applies at the standard rate (19%), with deduction of input VAT strictly for goods used in economic activity. ANAF monitors the risk of incorrect fiscal registration of inventories: companies must carry out annual stocktaking and comply with valuation methods (FIFO, weighted average) according to Order 1802/2014. The fiscal vector is completed with CAEN code 4782, and the RO e-Factura system has been mandatory since 1 January 2024 for all B2B invoices. If second-hand parts are sold, the margin scheme VAT applies (Articles 275-278 of the Fiscal Code), requiring separate records of purchases and sales. Audit risk is high for frequent cash transactions (above the legal threshold of 5,000 lei/day/person) and for failure to record deviations from standard parts values (e.g., undeclared discounts). It is recommended to keep supporting documents (invoices, receipt notes, inventory entry notes) for at least 10 years, according to Law 82/1991.