4942

Authorization procedure and Trade Register aspects for CAEN 4942

The establishment of a company having as its main object of activity CAEN 4942 (Moving services) begins at the Trade Register (ONRC). Upon filing the file, a sworn declaration according to Law 359/2004 is completed, attesting to the fulfillment of the operating conditions. No mandatory prior approvals from other institutions are required for the registration of the code, only after the official opening of the workplace. For the registered office, proof of the right of use (lease agreement, loan for use or deed of ownership) is necessary. If the activity is intended to be carried out from multiple locations, for each secondary workplace a separate registration with the trade register must be requested, with the same CAEN code. Strict recommendation: all supporting documents (certificate of incorporation, property documents) must be kept in original format in the company file, for any subsequent checks by inspectors.

Regulatory framework, specific approvals and control institutions

After registration, moving service operators fall under Government Ordinance no. 27/2011 on road transport and related legislation on consumer protection. Required approvals: for the vehicles used (trucks, vans), a paid road transport certificate from the Romanian Road Authority (ARR) is required, plus a valid transport license. All vehicles must be registered on the company or under a leasing contract. If perishable or dangerous goods are handled, an ISU approval and environmental permits are also added. The main control comes from the Trade Register (by checking the premises) and from the Territorial Labor Inspectorate (ITM) regarding health and safety at work rules. Also, the National Authority for Consumer Protection (ANPC) checks contracts with clients, displayed tariffs and moving conditions (terms, insurance). Substantial fines apply if written contracts are not concluded for each service provided.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 4942 involves the obligation of proper registration with the Tax Authority (ANAF) for VAT (if the threshold of 300,000 lei is exceeded) and the mandatory use of the RO e-Factura system. Issued invoices must strictly comply with the structure imposed by the regulations, with a description of the service (e.g., "handling and transport of furniture"). The fiscal vector must be updated at the territorial fiscal body within 30 days of registration, including for mentioning the moving activity in declarations 010. Accounting is kept based on service contracts and employees' working hours. Major adjustment risk during inspection: incorrect recording of income from services provided without a written contract (treated as unjustified income). It is essential to keep route sheets, fuel receipts and proof of payment of road taxes (if highways are used). When calculating profit tax, costs for vehicle depreciation, insurance, repairs and expenses with drivers and movers' salaries can be deducted. Do not forget the obligation to declare secondary CAEN codes if storage or vehicle rental activities are also performed.