5222
Service activities incidental to water transportation
This code covers auxiliary services for water transportation, such as operation of ports, piers, docks and locks, including pilotage, towing, storage and cargo handling in ports. It also includes salvage and refloating of vessels, as well as maintenance of waterways. Essentially, any activity that directly supports water transport, without including transport itself.
Entrepreneur Profile
Acest cod este potrivit pentru firme care oferă servicii de operare portuară, companii de pilotaj și remorcare, operatori de terminale de marfă, precum și pentru întreprinderi care asigură întreținerea căilor navigabile sau servicii de salvare navală.
Who should avoid:
Avoid the exclusive use of code 5222 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 CAEN 5222
When registering the company with the Trade Register (ONRC) with the main activity code CAEN 5222, it must be specified exactly: "Service activities incidental to water transportation". Generic wording is not permitted.
For authorized natural persons (PFA) or individual enterprises (II), a declaration on own responsibility according to Law 359/2004, updated by Government Emergency Ordinance 49/2024, must be submitted to the Trade Register (ONRC). For companies, the registration application and constitutive acts are completed.
The field covers: operation of port terminals, pilotage services, towing, docking, maritime salvage, lighthouse lighting, maintenance of navigable canals. It does not include actual transport (class 50) or maritime agency activities (CAEN 5229).
A later modification of the object of activity is made by application to the Trade Register (ONRC), with fees according to Government Emergency Ordinance 116/2009. For activities subject to special authorization, prior approvals are attached.
Regulatory framework, specific approvals and control institutions
Mandatory approval for CAEN 5222 is obtained from the Romanian Naval Authority (ANR) – the competent Port Captaincy. The dossier includes: ONRC certificate, documents regarding port space, qualified personnel (seaman's book, certificates).
Other necessary authorizations:
- Port operating license – issued by the Ministry of Transport.
- Fire Safety Authorization (ISU) – for premises with fire risk (warehouses, workshops).
- Environmental permit – from the Environmental Protection Agency (APM), for activities with impact on waters.
Current control is exercised by: Tax Authority (ANAF) – checks on correct declaration of income; Labor Inspectorate (ITM) – legality of hiring navigant personnel; Romanian Naval Authority (ANR) – compliance with naval safety rules.
Personnel must hold STCW (Standards of Training, Certification and Watchkeeping for Seafarers) competence certificates.
Tax management, ANAF audit risk and specific accounting
Tax vector is declared to the Tax Authority (ANAF), including obligations: profit tax (16%) or income tax (for micro-enterprises), VAT (standard rate 19% or exemptions with deduction right for pilotage/towing services), excise duties (if naval fuel is used).
Invoicing is done through the RO e-Factura system (mandatory from 1 July 2024 for all B2B transactions). Correct coding of products/services in declaration 394 is recommended.
ANAF audit risks:
- Error in classifying ancillary services vs. transport – different VAT treatment.
- Non-declaration of income from occasional services (pilotage, towing).
- Fuel provenance documents (excise duties).
- Discrepancies between declared income and contract income.
Specific accounting involves recognition of revenue as services are performed. Expenses for port maintenance, salaries of navigant personnel (seamen) are recorded separately. Depreciation of assets (barges, tugboats, docks) is done according to the Fiscal Code.
The single declaration is submitted (for PFA/II) by May 25. Companies submit declaration 100 monthly/quarterly, and declaration 300 for VAT.
Recommendation: request an advance tax ruling from ANAF for clarification of taxation of specific services (e.g., towing in port vs. at sea).
Included Activities
- ✅ Operation of ports and piers
- ✅ Pilotage and towing services
- ✅ Cargo handling and storage in ports
- ✅ Operation of locks and movable bridges
- ✅ Salvage and refloating of vessels
- ✅ Maintenance of inland waterways
- ✅ Docking and launching services
- ✅ Operation of container terminals and loading ramps
Excluded Activities
- ❌ Actual water transportation (code 50)
- ❌ Building of ships and boats (code 30.1)
- ❌ Travel agency activities (code 79)
- ❌ Renting of ships with crew (code 50.30)
- ❌ Sporting and recreational activities on water (code 93.29)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary to carry out pilotage activities in ports?
For pilotage services, authorization from the Romanian Naval Authority (ANR) is required, and pilots must hold specific competency certificates.
Can I carry out cargo storage activities in the port with this CAEN code?
Yes, cargo handling and storage in ports are included, but long-term storage outside the port area may require additional codes (e.g., 52.10).