5221

Authorization procedure and Trade Register aspects for NACE 5221

Registration with the Trade Register (ONRC) for NACE code 5221 requires meeting general conditions of form and substance. Upon company incorporation, a standard application, the constitutive act, proof of registered office and the affidavit under Law 359/2004 on non-inclusion in activities subject to prior authorization are submitted. For effective operation under this code, the obligation to obtain a transport license arises, because ancillary activities – such as operating terminals, parking lots, toll stations or road services – are closely linked to land transport and can only be carried out based on a transport certificate issued by the Romanian Road Authority (ARR). Upon registration, the main object of activity (NACE code 5221) is declared and the fiscal vector is completed at the Tax Authority (ANAF) for the attribution of the standard fiscal regime. Any change of registered office or secondary objects (e.g. 5222, 5223) must be notified to the Trade Register within 30 days.

Regulatory framework, specific approvals and control institutions

Main applicable regulation is Government Emergency Ordinance no. 27/2011 on road transport, supplemented by EC Regulation 1071/2009. For car repair activities (part of NACE 5221), an environmental permit (if hazardous waste is generated) and compliance with fire safety conditions according to the Inspectorate for Emergency Situations (ISU) are mandatory. The operation of parking lots or toll infrastructure requires an opinion from the National Company for Road Infrastructure Administration (CNAIR) or from the local council, as applicable. The institutions with a control role are ARR (for license and technical conditions), the Environmental Guard (for waste and emissions) and the Romanian Road Transport Control Inspectorate (ISCTR) (for compliance with social legislation in transport). Economic operators operating under NACE 5221 must keep records of service contracts and report quarterly to ARR, according to applicable legislation.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, NACE 5221 requires registration in the RO e-Factura system for all B2B operations if the monthly threshold of RON 10,000 is exceeded. Separate accounting of revenues from ancillary services (toll, parking, maintenance) is essential because the VAT rate varies: standard 19% for maintenance services, but possible application of 5% VAT for services related to transport (e.g. motorway tolling) – it is recommended to obtain a Clarification Letter from the Ministry of Finance. For the correct determination of the tax base, the company must draw up calculation sheets for each type of operation and apply transfer pricing rules if invoicing between affiliated entities. A major ANAF audit risk arises in deducting fuel and spare parts expenses used within one's own repair shops, where it is mandatory to hold route sheets and reception notes. Also, for companies managing parking spaces, the provisions of the Fiscal Code regarding tax on non-residential buildings (1% – 1.5% of book value) are applicable. Monthly, the D300 declaration (VAT return) is submitted with a separate breakdown of taxable and exempt operations, and quarterly D100 for corporate income tax (if the quarterly system applies). It is also mandatory to complete the D205 declaration for income from services rendered to individuals, if discounts or preferential conditions are granted. Non-compliance with the obligation to issue an electronic invoice through the RO e-Factura system for each operation (within the 5 working day deadline) attracts a fine from RON 5,000 to RON 10,000.