5040
Inland freight water transport
This code covers the transport of goods on inland waterways such as the Danube, canals and inland rivers, using barges, lighters or other specialized vessels. Activities include chartering vessels with crew for the transport of goods, operating inland water transport services for various goods such as cereals, ores, construction materials or containers. It is essential for companies wishing to transport large volumes of goods over long distances, benefiting from lower costs compared to road transport.
Entrepreneur Profile
Acest cod este destinat firmelor de transport fluvial, operatorilor de barje și șlepuri, companiilor logistice care integrează transportul pe apă, precum și antreprenorilor care dețin sau închiriază nave de marfă pentru rute interioare. Este potrivit pentru SRL-uri sau PFA-uri care activează în porturile dunărene sau pe canalele navigabile din România.
Who should avoid:
Avoid the exclusive use of code 5040 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 5040
To set up a company whose main activity is NACE 5040 - Inland freight water transport, the registration procedure with the Trade Register (ONRC) involves submitting the standard application, the memorandum of association and documents proving the registered office. Given the specific nature of this activity, a prior authorization issued by the Romanian Naval Authority (ANR) is mandatory. Without this authorization, ONRC will reject the registration application. When completing the affidavit under Law 359/2004, you will select NACE code 5040, and in the “other activities” section you may include related codes (port logistics, vessel maintenance).
Regulatory framework, specific permits and control institutions
Inland water transport activities are strictly regulated by Government Ordinance no. 42/1997 on civil navigation, amended by Law 175/2022. The vessels used must hold navigation certificates issued by ANR. The company must hold a goods transport certificate (category C – water transport) issued by the Ministry of Transport. Customs authorities and the Financial Guard may carry out checks on the declaration of transport tariffs. An environmental permit from the Environmental Protection Agency (APM) is required for pollution caused by vessels. Periodic inspections by the State Inspectorate for Boiler Control (ISCIR) are mandatory for vessels with pressure systems.
Tax management, ANAF audit risk and specific accounting
The company will be registered in the tax vector with the VAT code specific to transport operations. It is recommended to apply the VAT on collection scheme to reduce the risk of insolvency. The accounting must separately record vessel depreciation, fuel costs and maintenance expenses. ANAF assigns a high tax risk to this NACE class due to cross-border transactions and underreporting of income. The obligation to report cash payments exceeding the legal threshold is mandatory. Transfer pricing for intra-group services must be documented according to the Fiscal Code. The use of the RO e-Factura system is mandatory for all issued invoices, and the invoice issuance term is 30 days from the date of service. Do not transport goods without correctly declaring the income, as ANAF verifies routes through vessel geolocation systems.
Included Activities
- ✅ Transport of goods on inland waterways (rivers, canals, lakes)
- ✅ Chartering of vessels with crew for freight transport
- ✅ Operation of barges, lighters and other freight vessels
- ✅ Transport of containers, solid bulk, liquid bulk or general goods on inland waterways
Excluded Activities
- ❌ Coastal or maritime freight transport (code 5020)
- ❌ Passenger transport on inland waterways (code 5030)
- ❌ Operation of ports and terminals (code 5222)
- ❌ Leisure activities and river cruises
- ❌ Construction or repair of vessels (codes 3011, 3315)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to operate inland freight water transport in Romania?
A transport license issued by the Romanian Naval Authority (ANR), navigation certificate for the vessel, civil liability insurance, and the personnel must hold certificates of competence according to international standards (STCW).
What are the specific taxes and duties for this NACE code?
In addition to corporate income tax or micro-entity tax, port fees, tonnage taxes (for using waterways), VAT on services, and for vessels registered in Romania an annual registration fee is payable. It is recommended to consult a specialized accountant.