4933
Land transport of passengers with vehicles with driver, on order
This code covers road transport services for persons with small capacity vehicles (cars, minibuses), carried out on order, including through ride-sharing or taxi applications. Essentially, any company or authorised individual that offers occasional or contractual trips with a driver, for a fee, falls under this category. It does not include regular public transport or long-distance coach services.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), întreprinderi individuale (II) sau societăți cu răspundere limitată (SRL) care dețin unul sau mai multe vehicule și oferă servicii de transport persoane la cerere. Este ideal pentru șoferii care lucrează cu platforme de ride-sharing, firme de taxi, agenții de turism care oferă transferuri, sau companii care asigură transport personalizat pentru angajați sau clienți.
Who should avoid:
Avoid the exclusive use of code 4933 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 4933
For company registration at the Trade Register (ONRC) with CAEN code 4933, the administrator must submit a sworn declaration under Law 359/2004, attesting compliance with the legal operating conditions. Unlike taxi activities (CAEN code 4932), transport on order requires a prior contract between the client and the operator, without waiting on public domain.
When completing the registration application, the main activity object CAEN 4933 is specified, and for the transport authorisation a transport for hire licence is requested from the Romanian Road Authority (ARR). Required documents include the vehicle registration certificate with the mention 'taxi' or 'rental', extended RCA insurance, and a copy of the driver's identity card. ONRC only formally checks the documents, but later ARR carries out the mandatory technical inspection (ITP) every 6 months.
Regulatory framework, specific approvals and control institutions
Law no. 38/2003 regulates passenger transport by car, and for CAEN 4933 the same rules apply as for taxi, except for the obligation to install a tachograph. The operator must hold an approval from the local authority (City Hall or, in localities under 50,000 inhabitants, the County Council) which sets the maximum number of authorisations and routes. Also, obtaining a Certificate of Professional Competence for road passenger transport (CPC) according to OMT no. 36/2007 is required.
Control institutions include ARR, the Traffic Police, and the State Inspectorate for Road Transport Control (ISCTR). Failure to issue a fiscal receipt or invoice for each trip entails fines from 1,000 to 5,000 lei according to GEO 28/1999. For vehicles with more than 9 seats (including driver), additional approvals from the Fire Inspectorate (ISU) for compliance with fire safety rules are required.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, income from passenger transport on order is subject to corporate income tax (16%) or income tax (for authorised individuals, 10% of net income). Monthly obligations include filing declaration 100 with the Tax Authority (ANAF) and VAT payment (if turnover exceeds 300,000 lei/year). Operators are obliged to issue electronic invoices via the RO e-Factura system (GEO 130/2021) for trips to legal entities.
The major ANAF audit risk consists in the actual record of kilometres driven and amounts collected. It is recommended to use a GPS tracking system for routes and automatic issuance of fiscal receipts. Also, contracts with clients must be kept for at least 5 years, and the daily trip register is completed with order numbers, kilometres, and amounts collected. For authorised individuals, the fiscal vector is registered with ANAF within 30 days of authorisation.
Specific accounting includes account 706 (Income from services rendered) and 602 (Expenses with consumables, including fuel). A separate cash register for transport activity is recommended, to be checked quarterly by the accountant. The annual licence fee, set by local decision, is recorded as operating expenses. Do not forget to request VAT invoices from the fuel supplier to deduct VAT.
Included Activities
- ✅ Transport of persons by car or minibus on order
- ✅ Taxi services (including via applications)
- ✅ Ride-sharing services (Uber, Bolt, etc.)
- ✅ Transport of small groups on a contract basis
- ✅ Rental of vehicles with driver for events
- ✅ Transport of persons for local excursions
- ✅ Transport of persons to/from airports
- ✅ Hotel transfer services
Excluded Activities
- ❌ Regular public transport (code 4931)
- ❌ Interurban coach transport (code 4939)
- ❌ Rental of vehicles without driver (code 7711)
- ❌ Regular school transport (code 4931)
- ❌ Freight transport (code 4941)
- ❌ Transport with large-capacity vehicles (over 9 seats, if not classed as minibuses)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are necessary to carry out the activity under CAEN code 4933?
For taxi: taxi authorisation issued by the city hall, transport licence, periodic technical inspection, professional certificate for drivers. For ride-sharing: registration with the platform, alternative transport authorisation (if required by the locality), passenger liability insurance. For occasional transport: transport licence, certified copy, professional certificate.
What taxes and duties apply for this CAEN code?
It depends on the form of organisation: authorised individuals/family businesses pay income tax (10%) and social contributions (CAS, CASS) on net income. LLCs pay corporate income tax (16%) or micro-enterprise income tax (1% or 3% of turnover, depending on the number of employees). VAT (19%) applies if turnover exceeds the threshold of 300,000 lei/year.