4939
Other passenger land transport n.e.c.
This code covers road passenger transport services not classified elsewhere, such as transport by coaches, minibuses, or buses for organized groups, excursions, special trips, or occasional transport. Essentially, if you have a fleet of vehicles and offer on-demand transport services, without fixed routes or regular schedules, this is the appropriate code.
Entrepreneur Profile
Acest cod este ideal pentru SRL-uri sau PFA-uri care dețin microbuze sau autocare și oferă servicii de transport la cerere, fără rute fixe. De exemplu, firmele de transport pentru grupuri turistice, operatorii de transport pentru evenimente sau companiile care asigură transportul angajaților către locații speciale.
Who should avoid:
Avoid the exclusive use of code 4939 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 NACE 4939
Company incorporation at the Trade Register (ONRC) for road passenger transport activity (NACE code 4939) requires filing the standard dossier (application, articles of incorporation, proof of registered office). For the main object of activity, explicitly mention 'Other passenger land transport n.e.c.' (code 4939). The secondary object may include, for example: school transport (code 4921), taxi transport (code 4932), bus rental with driver (code 4939).
No prior approvals from ONRC are needed; however, after registration, the company must apply for a Transport License from the Romanian Road Authority (ARR) – a mandatory procedure to start operations. Afterwards, a copy of the license must be submitted to ONRC for updating records.
For the registered office (which may be a place of work or only an administrative office), the operating permit (including that from the Fire Inspectorate (ISU) for spaces where transport contracts are concluded) must be obtained separately. Without an ARR license, the company cannot invoice transport services.
Regulatory framework, specific permits, and control institutions
The field is strictly regulated by Government Emergency Ordinance 27/2011 on road transport and Law 38/2003 (taxi services, if applicable). The Ministry of Transport and the Romanian Road Authority (ARR) are the main control authorities, along with ANAF (for tax matters and e-Factura) and the Labour Inspectorate (ITM) (labour relations).
Necessary permits:
- Transport license (class I or II, depending on routes and capacities);
- Certified copies of transport certificates; technical approvals (ITP, tachograph, ecocard);
- Certification of drivers (professional training courses);
- For school transport or transport of persons with disabilities, additional approval from ARR, including specific periodic technical inspection.
Traffic control is carried out by the road police and ARR (based on GEO 27/2011). Fines for lack of license or transport documents can reach RON 10,000-20,000, and in case of repeated offences, the activity may be suspended.
Tax management, audit risk from ANAF, and specific accounting
Accounting must be kept in accordance with Romanian accounting regulations (OMFP 1802/2014). Transport revenues are recorded in account 704 (turnover). If the RO e-Factura system is used (mandatory for all economic operators from 2025), any issued invoice must be reported. Major risks for ANAF audit include:- Understatement of revenues by non-issuance of invoices (cash payments without documents);- Discrepancies between tachograph data (kilometers travelled) and fiscally recorded fuel;- Illegal VAT deductions on vehicle purchases (if not used exclusively for business purposes).
Taxes and duties: corporate tax 16% or tax on micro-enterprise income (if turnover under EUR 500,000, excluding transport conducted with more than 10 employees – check ANAF fiscal vector). Single declaration for social contributions is filed by administrators or shareholders if they obtain income from dividends or salaries.
Compliance recommendations:
- Written contracts with clients (and drivers);
- Daily timesheets, route sheets, digital tachograph reports;
- Compliance with de minimis state aid scheme for road transport.
Included Activities
- ✅ Transport of passengers by coaches, minibuses, or buses for excursions and tourist circuits
- ✅ Transport of passengers for special events (weddings, conferences, team-building)
- ✅ School transport or employee transport (special trips)
- ✅ Occasional passenger transport (vehicle rental with driver)
- ✅ Other passenger land transport activities n.e.c.
Excluded Activities
- ❌ Urban and suburban passenger transport (code 4931)
- ❌ Interurban passenger transport (code 4932)
- ❌ Taxi transport (code 4932)
- ❌ Transport by animal-drawn vehicles
- ❌ Activities of travel agencies (code 7911, 7912)
- ❌ Rental of motor vehicles without driver (code 7711)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are necessary to operate under NACE code 4939?
A transport license for road passenger transport (for remuneration) issued by the Romanian Road Authority (ARR) is required, as well as professional certificates for drivers. Additionally, vehicles must be registered and meet specific technical conditions.
Can I use this code for transporting persons with small cars (under 9 seats)?
Yes, but only if it is not taxi or rental transport. For vehicles with fewer than 9 seats, the same rules apply, but additional permits may be required. Check with ARR to ensure your activity is correctly classified.