5210

Authorization procedure and Trade Register aspects for CAEN 5210

For registration at the National Trade Register Office (ONRC) of the registered office for carrying out the activity of Warehousing (CAEN code 5210), the applicant must submit the standard documentation according to Law 359/2004 on simplifying registration procedures. The warehousing activity involves holding a space intended for storing goods for third parties. At the time of registration, a declaration on own responsibility is completed specifying the main object of activity – CAEN code 5210 – and stating that the space complies with the legal operating conditions. It is mandatory to present a document proving the right to use the space (lease contract, loan for use, or ownership deed), as well as the necessary preliminary permits: permit from the Emergency Situations Inspectorate (ISU) and sanitary permit from the Public Health Directorate (DSP), depending on the nature of the stored goods (food, chemicals, etc.). For perishable goods warehouses, a sanitary-veterinary authorization is required. The procedure duration is 1-3 working days at ONRC, but may be extended if permits are missing.

Regulatory framework, specific permits, and control institutions

The warehousing activity is regulated by Government Ordinance no. 99/2000 on the commercialization of products and Law no. 31/1990 on companies. CAEN code 5210 includes general warehousing, except for specialized spaces (refrigerated, special regime for dangerous goods). Economic operators must hold an operating authorization from the Mayor's Office or the National Authority for Consumer Protection (ANPC), depending on the profile. Warehouses for waste or dangerous substances require a permit from the National Environmental Guard. All spaces must have a fire safety authorization from ISU. Control institutions include: Tax Authority (ANAF) (for verifying income and VAT), Labour Inspectorate (ITM) (for working conditions), ANPC (for labeling and quality of stored goods), and the Financial Guard. Lack of permits entails contraventional sanctions and suspension of activity.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, companies carrying out warehousing activity (CAEN 5210) are payers of corporate income tax (16%) or micro-enterprise income tax (1% on turnover, subject to turnover and employee number thresholds). The standard VAT rate (19%) applies for warehousing services. Deductible expenses include: space rent, utilities, staff salaries, and depreciation of improvements. ANAF audit risk is moderate but increases in the case of warehouses handling excisable goods or goods with special tax regime (alcohol, tobacco, fuels). Companies must issue invoices compliant with the RO e-Factura system and transmit data to the Register of intra-Community operators if providing services to EU clients. The Single Declaration (form 112) must be submitted monthly or quarterly, depending on the VAT regime. In accounting, revenues are recorded as the service is performed (monthly, based on a storage report). Inventories managed for third parties are not recorded in the depositary's accounting, only off-balance-sheet. It is mandatory to keep records of goods inflow/outflow for settlement purposes. ANAF may verify supporting documents (waybills, invoices, storage contracts) to confirm the reality of operations.