5030

Authorization procedure and Trade Register aspects for CAEN 5030

Registering a company with the Trade Register (ONRC) with the main activity CAEN 5030 requires the submission of a standard file comprising the Articles of Association, registration application, identity documents of the associates/administrators, and a specimen signature. No specific prior approvals are required at the time of registration. However, before starting the actual passenger transport operations on inland waterways, the operating authorizations must be obtained from the Romanian Naval Authority (ANR). The ONRC will register the company with the secondary object 'under authorization' until the naval transport authorization is presented.

To carry out the activity, vessel owners must draw up a transport plan and obtain an operating license issued by ANR, in accordance with Emergency Ordinance No. 61/2005 on inland waterway transport. The company must have a registered office declared with the ONRC, and any secondary places of business (e.g., berths, embarkation ports) must be registered as secondary offices with the Trade Register. Furthermore, any subsequent change in the vessels used or the route must be notified to the ONRC by filing an amendment to the constitutive documents.

Regulatory framework, specific approvals and control bodies

The main regulator is the Romanian Naval Authority (ANR), which issues the vessels' safety certificate, the certificates of competence for navigational personnel, and the transport license. In addition, the Ministry of Transport, through the State Inspectorate for Road and Naval Transport Control, carries out field inspections. The Territorial Labor Inspectorate (ITM) checks compliance with occupational health and safety rules for navigational personnel. For environmental protection, the Environmental Protection Agency (APM) may require an environmental impact assessment or a notification regarding emissions and discharges.

All vessels must have classification certificates issued by a recognized body (e.g., the Romanian Naval Register) and comply with technical navigation standards. Moreover, the company must implement a Safety Management System (SMS) and obtain the Naval Carrier Certificate (Annex 6 of the ANR Norms). Any vessel used must have civil liability insurance for passengers, in accordance with applicable legislation.

Tax management, ANAF audit risk, and specific accounting

Passenger transport on inland waterways is subject to general fiscal standards: corporate income tax or micro-enterprise income tax (if the threshold conditions are met), VAT at the standard rate (19%) for tickets and ancillary services, and withholding tax on income paid to non-residents. The Tax Authority (ANAF) may initiate tax inspections focused on the correct declaration of ticket revenues, the invoicing of partially subsidized services (e.g., local public transport), and the manner of deducting expenses for fuel, vessel depreciation, and crew salaries.

To mitigate audit risk, the taxpayer must maintain strict records of revenues per route and season, register all transactions in the e-Factura system, and file the single declaration on estimated income if they also derive income from related independent activities. Specific accounting includes recording vessels as fixed assets, their annual revaluation, and the creation of provisions for major maintenance costs. Furthermore, expenses for ANR authorizations and licenses are deductible. Recommendation: consult an accounting expert for the tax treatment of operating subsidies received from local authorities.