4791
Non-specialised retail trade intermediation
This code covers the activity of intermediation in non-specialised retail trade, i.e., selling to the public a wide range of products (food, non-food) without being specialised in a particular category. Essentially, you act as an intermediary facilitating transactions between producers/distributors and consumers, without physically holding the goods. You can operate online or via orders, and your income comes from commissions.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), întreprinderi individuale (II) sau SRL-uri care doresc să acționeze ca intermediari între producători și consumatori, fără a investi în stocuri. Este ideal pentru afaceri de tip dropshipping, agenții de vânzări sau platforme online care conectează vânzători cu cumpărători.
Who should avoid:
Avoid the exclusive use of code 4791 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorisation procedure and Trade Register aspects for CAEN 4791
To register with the Trade Register (ONRC) the activity of 4791 – Non-specialised retail trade intermediation, you must submit a standard file through the ONRC portal with the following documents: registration application, constitutive act (LLC, JSC, Sole Proprietorship, etc.), sworn declaration according to Law 359/2004 regarding the fulfilment of operating conditions, and proof of registered office. The activity is carried out on an intermediation basis (agent, commission agent, broker) for consumer goods, without physically holding the goods. No prior approvals from regulatory institutions are required for simple intermediation, but the tax vector must be notified to the Tax Authority (ANAF) within 30 days of registration. For online commerce, the specific form regarding the main activity object is completed, and the website address is declared to the Trade Register.
Regulatory framework, specific approvals, and control institutions
The main normative act is the Fiscal Code (Law 227/2015), together with Government Ordinance 99/2000 on internal trade. For non-specialised intermediation (varied products) there is no obligation to obtain prior sanitary or veterinary approvals, but it is recommended to check the intermediated products. If intermediation involves products subject to excise duties (alcohol, tobacco), the special authorisation regime from ANAF applies – fiscal warehouse authorisation or distributor certificate. Control is exercised by ANAF for VAT and profit/income tax, as well as by Consumer Protection (ANPC) for the clauses of intermediation contracts. INSP may verify compliance with hygiene standards if food products are intermediated (EU Directive 178/2002).
Tax management, ANAF audit risk, and specific accounting
For 4791, the tax regime falls under services: an invoice with VAT (if VAT registered) is issued for the commission collected, not for the value of the goods. The tax base is the gross commission. Monthly/quarterly declaration obligations include D300 (VAT return), D394 (if invoices exceed the threshold), and annually D101 or the Unified Declaration for Sole Proprietorships. The major ANAF audit risk consists of non-declaration of operations or incorrect VAT treatment (registration as consignment goods). Accounting must separately highlight received commissions and intermediation expenses. It is recommended to use the RO e-Factura system for invoices to the state or legal entities, with a transmission deadline of 5 days. For Sole Proprietorships/Family Enterprises, taxation is based on income norms or a real system. Transfer pricing applies if intermediation occurs between related parties.
Included Activities
- ✅ Intermediation for the sale of food products, beverages, and tobacco
- ✅ Intermediation for the sale of various non-food products (textiles, footwear, cosmetics, toys, etc.)
- ✅ Operation of generalist marketplace online platforms
- ✅ Commercial brokerage activities for consumer goods
- ✅ Intermediation in the sale of non-specialised second-hand goods
Excluded Activities
- ❌ Intermediation in specialised retail trade (e.g., only electronics, only furniture)
- ❌ Own retail trade (with physical stock)
- ❌ Own-name franchise activities
- ❌ Sale of motor vehicles, motorcycles, or auto parts
- ❌ Real estate or insurance intermediation
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are necessary to carry out non-specialised retail trade intermediation?
No special authorisations are required, but you must register with the Trade Register (ONRC) with CAEN code 4791 and obtain a tax registration certificate. If you sell food products, you may need sanitary-veterinary registration, although as an intermediary without physical stock, obligations are reduced.
What is the tax regime for income obtained from intermediation?
Income from commissions is usually classified as income from independent activities (for Sole Proprietorships) or income from services (for LLCs). VAT applies if you exceed the threshold of 300,000 RON/year. Income tax is 10% (Sole Proprietorship) or 16% (LLC), and social contributions are calculated according to applicable regulations.