4911
Transport of passengers by heavy/mainline railways
This code covers the transport of passengers by heavy railways, i.e., main railway lines, with intercity, regional, or commuter trains. It includes the operation of passenger trains over long and short distances, respecting timetables and safety regulations. It is essential for companies that own or lease rolling stock and dedicated railway infrastructure.
Entrepreneur Profile
Acest cod este destinat companiilor de transport feroviar de pasageri, operatorilor privați de trenuri, întreprinderilor care dețin licențe de operare feroviară și firmelor care închiriază trenuri cu echipaj pentru curse regulate sau charter.
Who should avoid:
Avoid the exclusive use of code 4911 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.
Authorization procedure and Trade Register aspects for CAEN 4911
To establish a company operating under CAEN 4911 (Transport of passengers by heavy/mainline railways), the standard procedure at the Trade Register (ONRC) is supplemented by the prior obtaining of a railway transport license from the Romanian Railway Authority (AFER). Without this license, the ORC cannot validate the incorporation of the company. Additional documents include: proof of availability of rolling stock (carriages and locomotives compliant with technical standards), a civil liability insurance policy for passengers, and a railway safety clearance. It is recommended to submit the file in digital format via the ONRC portal, and after registration, declare the secondary activity, if applicable (e.g., carriage maintenance – CAEN 3312).
Regulatory framework, specific approvals, and supervisory institutions
The activity is strictly regulated by Government Emergency Ordinance no. 12/1998 on railway transport and Government Decision no. 621/1999 on the licensing of railway operators. Necessary approvals include: the transport license issued by AFER (valid for 5 years), the safety certificate (parts A and B) issued by the Railway Safety Authority (ASF), the fire brigade (ISU) approval for fuel depots and maintenance stations, and the environmental agreement (if own workshops are held). Control is exercised by AFER (periodic technical checks), ASF (traffic safety), and the Tax Authority (ANAF) (through thematic tax inspections regarding VAT and contributions). New operators must notify the National Authority for Consumer Protection (ANPC) if they issue their own tickets, and transport contracts must comply with EC Regulation no. 1371/2007 on passenger rights.
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, income from railway passenger transport is subject to standard VAT (19%), except for the value of state-subsidized tickets (5% rate or exemptions, according to the Fiscal Code art. 291). Monthly obligations include declaration 300 (VAT), 100 (corporate/income tax), and 112 (contributions) – employees of the onboard staff are declared separately. Major ANAF audit risk: exceeding the cash register threshold (large amounts in cash) and failure to issue invoices B2B contracts. It is recommended to implement the RO e-Factura system for all invoices issued to B2B clients. Specific accounting includes separate record-keeping by route (costs for electricity/diesel, access fees to railway infrastructure managed by CFR SA), accelerated depreciation of rolling stock, and provisions for warranties offered to passengers. The single declaration is submitted for administrators/employees with a mandate contract. Any change in the vehicle fleet (entry/exit) must be notified to AFER within 5 working days, subject to license suspension.
Included Activities
- ✅ Railway passenger transport on main lines
- ✅ Operation of intercity and regional trains
- ✅ Commuter transport on suburban routes
- ✅ Rental of passenger carriages with crew
- ✅ Light train maintenance activities carried out by the operator
Excluded Activities
- ❌ Railway freight transport (code 4920)
- ❌ Urban passenger transport by metro (code 4912)
- ❌ Construction and maintenance activities of railway infrastructure (code 4212)
- ❌ Activities of travel agencies and ticket sales (code 7911)
- ❌ Restoration and preservation of historical locomotives and carriages (code 9102)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to operate railway passenger transport in Romania?
An operating license issued by the Romanian Railway Authority (AFER), a safety certificate, approval of rolling stock, and compliance with technical and safety standards are required. Additionally, infrastructure access agreements with CFR SA must be concluded.
Can I use this CAEN code to transport passengers with tourist trains on narrow-gauge lines?
No, narrow-gauge lines are not considered heavy/mainline railways. For transport on narrow-gauge lines, code 4912 (urban passenger transport) or a specific code for tourist railway transport is recommended, depending on the characteristics.