4792
Intermediation in specialised retail trade
This CAEN code covers the activity of intermediation in specialised retail trade, i.e., helping manufacturers or distributors sell specialised products (e.g., electronics, sports equipment, clothing) to final consumers, without holding own stocks. Essentially, you are an agent or broker who facilitates transactions between sellers and buyers, receiving a commission. You do not conduct direct retail sales yourself, but merely intermediate.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), întreprinderi individuale (II), întreprinderi familiale (IF) sau SRL-uri care acționează ca agenți comerciali, brokeri sau intermediari pentru produse specializate. De exemplu, un agent care vinde produse cosmetice pe bază de comision, un broker de electronice care conectează producători cu magazine mici, sau un intermediar de articole sportive care lucrează cu mai multe branduri.
Who should avoid:
Avoid the exclusive use of code 4792 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 4792
For registration with the Trade Register (ONRC) of CAEN code 4792 – Intermediation in specialised retail trade, the standard file according to Law 265/2022 and Government Emergency Ordinance 116/2009 must be submitted. Mandatory documents include: registration application (standard form), authenticated constitutive act (for SA, SRL, PFA), proof of registered office (loan contract, lease agreement or tax certificate), affidavit according to Law 359/2004 regarding fulfilment of operating conditions, and specimen signature for the administrator/registrant.
As an intermediation activity for specialised retail (e.g., furniture, electronics, jewellery, books, stationery articles, etc.), the main activity object – class CAEN 4792 – may be combined with non-specialised retail trade (4711, 4719) or with wholesale trade (4611, 4612, etc.) provided it fits the fiscal profile. ONRC will verify the correspondence between the company name and the stated activity. For PFA/II, a trader certificate for intermediation services is also required (RO e-Factura becomes mandatory under normal VAT regime).
Regulatory framework, specific opinions and control institutions
The main normative acts are the Fiscal Code (Law 227/2015), Government Emergency Ordinance 28/1999 on obligations of dealers, intermediaries and economic operators carrying out trade in second-hand/end-of-life products (if applicable). Intermediation activity does not require a sanitary or fire brigade authorisation, except when intermediating the sale of products subject to sanitary authorisation (food, supplements, cosmetics, etc.) – in this case, registration with the Public Health Directorate (DSP) and notification to the National Sanitary Veterinary and Food Safety Authority (ANSVSA) are required if products of animal/vegetable origin subject to sanitary-veterinary control are involved.
If you intermediate second-hand goods, electrical/electronic equipment (WEEE), there is an obligation to register with the Ministry of Environment (Garanti-Veronica system – but for intermediaries, liability rests with the original holder, provided there are clear assignment contracts). Dangerous products (chemicals, pesticides) require additional authorisation from the Labour Inspectorate (ITM) and the Romanian Technical Inspection Authority (ISCIR) if pressure equipment is involved.
Control is mainly exercised by the Tax Authority (ANAF) (tax returns, ROI, e-Factura, e-Transport, e-Cash registers – if you have a fixed point and sell directly, and as an intermediary, if you operate cash registers for amounts collected from final customers, you must connect them to ANAF and report in SAF-T). ITM checks labour relations and intermediation contracts (no employees? The standard for PFA without employees applies). Consumer Protection has prerogatives only if you intermediate sales to final consumers and fail to comply with Government Emergency Ordinance 21/1992.
Tax management, risk of ANAF audit and specific accounting
From a VAT perspective, intermediation on behalf and for the account of the client (commission contract) qualifies as a B2B/B2C service provision, and the commission is subject to 19% VAT (if you exceed the threshold of 300,000 lei/year, you must apply the normal VAT regime; if you sell in your own name as a retailer, the margin scheme applies). ANAF will verify, depending on the form of commission, whether invoicing is done on the intermediated amounts or only on the commission – major risk. If you intermediate second-hand goods and apply the special margin scheme (GO 28/1999), the invoice to the client must not mention VAT, and the tax base must be the margin (selling price minus purchase price). Error in application triggers VAT adjustments and penalties (Art. 307-315 Fiscal Code).
Accounting must distinctly record, in account 704 (income from intermediation services), the commissions invoiced. If you directly intermediate goods transactions, account 701 (income from sale of goods) and account 378 (price differences) are recommended only if the margin is visible (normal VAT regime). Monthly returns (D300, D390, D394 e-Factura) and annual returns (D101, D406 SAF-T) must align with the actual cash flow. The risk of an ANAF audit increases for intermediaries who lack written contracts, do not keep documents proving the origin of goods, or improperly apply the margin scheme for new products. ANAF may reclassify the entire transaction as a wholesale trade operation, with additional VAT payable. Reporting obligations also extend to e-Transport for goods with high fiscal risk (excise products, electronics, cosmetics). Retention of documents (intermediation/commission contracts, handover minutes, margin sheets, bank statements) is essential and archiving for 10 years is recommended.
Included Activities
- ✅ Intermediation of sale of food, beverages and tobacco
- ✅ Intermediation of sale of textiles, clothing, footwear and leather goods
- ✅ Intermediation of sale of furniture, household articles and household goods
- ✅ Intermediation of sale of electrical and electronic household appliances
- ✅ Intermediation of sale of hardware, paints and glass
- ✅ Intermediation of sale of books, newspapers, magazines and stationery
- ✅ Intermediation of sale of pharmaceutical products, cosmetics and perfumery
- ✅ Intermediation of sale of sports, camping and leisure articles
- ✅ Intermediation of sale of toys and games
- ✅ Intermediation of sale of flowers, plants and seeds
- ✅ Intermediation of sale of pet animals and pet food
- ✅ Intermediation of sale of jewellery, watches and art articles
- ✅ Intermediation of sale of weapons and ammunition
- ✅ Intermediation of sale of second-hand products
- ✅ Intermediation of sale of any other specialised products
Excluded Activities
- ❌ Actual retail trade (direct sale to consumers)
- ❌ Intermediation in wholesale trade (code 461)
- ❌ Activities of vending machine sales (code 4799)
- ❌ Distance or internet sales (code 4791)
- ❌ Brokerage activities in insurance (code 6622)
- ❌ Intermediation in real estate transactions (code 6831)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What taxes and authorisations are required to carry out the activity under CAEN code 4792?
To carry out the activity, you must register with the Trade Register and the Tax Authority (ANAF). If income exceeds the threshold of 300,000 lei/year, you are obliged to register for VAT purposes. No special permits are required, except when intermediating products subject to specific regulations (e.g., weapons, pharmaceutical products).
Can I carry out the intermediation activity online, or only physically?
CAEN code 4792 allows intermediation both physically and online, as long as you do not conduct direct retail trade. You may use online platforms to facilitate transactions, but you must not hold stocks or sell products directly.