4932
Land transport of passengers, occasional
This code covers occasional road transport of persons, with no fixed route or schedule. Essentially, it involves special trips, rental of buses or minibuses for groups, excursions, events or delegations, at the client's request. The operator can provide 'door-to-door' services or on agreed routes, but cannot carry out regular public transport (bus lines with fixed schedules).
Entrepreneur Profile
Acest cod este potrivit pentru firmele de transport persoane care nu au linii regulate, ci operează la cerere: agenții de turism care organizează excursii, firme de închirieri autobuze pentru evenimente, operatori de shuttle pentru aeroport sau transport angajați, precum și persoane fizice autorizate (PFA) care oferă servicii de transport ocazional cu microbuzul.
Who should avoid:
Avoid the exclusive use of code 4932 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 NACE 4932
Setting up a company that will carry out occasional land passenger transport (NACE code 4932) requires going through specific steps at the Trade Register (ONRC). Under Law no. 26/1990 and Law no. 359/2004, at the time of registration, the legal representative must submit a declaration on own responsibility attesting compliance with the operating conditions provided by Government Emergency Ordinance no. 27/2011 on road transport. For this NACE code, it is mandatory to obtain in advance the opinion of the Romanian Road Authority – ARR (Ministry of Transport) and the transport licence for passenger transport vehicles with more than 9 seats. Without these documents, the Trade Register cannot effectively register the activity. Additionally, at first authorisation, a document proving ownership or leasing of the buses/minibuses intended for occasional transport must be submitted, together with the tax disc and badge issued by ARR.
Regulatory framework, specific approvals and control institutions
The activity of occasional passenger transport is carried out under Government Emergency Ordinance no. 27/2011, approved with amendments by Law no. 109/2012, and the Methodological Norms approved by Government Decision no. 137/2012. The control institutions are: the Romanian Road Authority (ARR), the Traffic Police (IGPR) and the State Inspectorate for Road Transport Control (ISCTR). Unlike regular transport, for occasional transport there is no fixed timetable, trips being on demand. The required approvals include: a valid transport licence for each vehicle, a certificate of professional competence for the transport manager and a certified copy of the transport licence. Also, for the transport of organised groups, prior notification of the route to ARR is required at least 24 hours in advance. The sanctioning regime is drastic: fines of up to 50,000 lei for lack of licence or certified copy, plus confiscation of the vehicle.
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, income from occasional passenger transport is taxed under the Fiscal Code (Law no. 227/2015). Contributions to the state budget are made through corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on turnover). VAT applies at the standard rate of 19% for domestic transport, and for international transport the 0% rate with deduction right applies, according to art. 294 para. (3) of the Fiscal Code. ANAF focuses on verifying the correct classification of operations as occasional versus regular transport, since the fiscal regime differs significantly. The audit risk increases if the company issues invoices with 0% VAT for international transport without holding supporting documents (route sheet, CMR, passenger manifest). Accounting must reflect separately fuel expenses, road tolls, vignettes and bus depreciation. Declaration obligations include: monthly statement 300 (VAT return), statement 394 (issued/received invoices) and annual statement 101. For passenger transport, the RO e-Factura system also applies as of 2024, and invoices must be transmitted in SPV.
Included Activities
- ✅ Road transport of passengers by buses, minibuses or coaches, for occasional trips
- ✅ Transport of organized groups (excursions, camps, events, conferences)
- ✅ Transport of persons for delegations or business visits
- ✅ Transport of passengers on demand, including shuttle services on temporary routes
- ✅ Rental of vehicles with driver for passenger transport
- ✅ Transport of passengers by small capacity vehicles (up to 9 seats) if occasional and not constituting taxi or ride-hailing
Excluded Activities
- ❌ Regular public passenger transport (with fixed route and schedule) – code 4931
- ❌ Freight transport – codes 4941, 4942
- ❌ Railway passenger transport – codes 4911, 4912
- ❌ Rental of passenger cars without driver – code 7711
- ❌ Air or water passenger transport
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are needed to carry out occasional passenger transport activity?
For occasional transport with vehicles over 9 seats (including driver), a transport licence issued by the Romanian Road Authority (ARR) and certified copies for each vehicle are required. For vehicles under 9 seats, it can be carried out as taxi or rental with driver, requiring a taxi authorisation or rental attestation.
What is the tax regime for income obtained from this NACE code?
Income is generally subject to income tax (16%) for PFA or corporate income tax (16%) for SRL. The micro-enterprise income tax system (1% or 3%) may also apply if legal conditions are met. VAT applies on collections exceeding the threshold of 300,000 lei/year, with the possibility of optional registration.