5223

Authorization procedure and Trade Register aspects for CAEN 5223

To register with the Trade Register (ONRC) for activity CAEN 5223 (Activities of services incidental to air transport), the standard file under Law 265/2022 is submitted. The constitutive act must mention the main object of activity using CAEN code 5223. No prior approval from the Romanian Civil Aeronautical Authority (AACR) is required for the mere registration of the code, but the actual exercise of the activity may require specific licenses. The file includes a sworn declaration under Law 359/2004 regarding compliance with operating conditions. If mixed activities are carried out (e.g., baggage handling, in-flight catering), it is recommended to include related CAEN codes (e.g., 5221 for land transport ancillary services). The ONRC verification only concerns formal compatibility with commercial legislation; operational compliance is the company's responsibility.

Regulatory framework, specific approvals, and control institutions

Airport handling activities (services ancillary to air transport) are regulated by Government Emergency Ordinance (OUG) 62/2021 on access to the ground handling market at airports, transposing Directive 96/67/EC. Economic operators must obtain a handling license from the Airport Administration Council or, in case of more than 3 operators, through a selection procedure. Non-compliance with airport security obligations (Regulation EC 300/2008) attracts severe penalty sanctions. Control is exercised by AACR and the airport administrator. Relevant institutions include: Ministry of Transport, AACR, and Border Police (for access to secured areas). For related activities (e.g., dangerous goods transport), the ADR Regulation also applies.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, upon incorporation, the tax registration declaration (Form 010) is submitted and the tax vector is requested. The Tax Authority (ANAF) may impose an early tax inspection if the company declares high fiscal risk activities (large cash flows, intra-community transactions). The RO e-Factura system is mandatory for invoices issued to public airport entities. Value Added Tax (VAT) is collected at the standard rate (19%), and for handling services, exemptions may apply if provided at airports and meet the conditions of Article 294 of the Fiscal Code. Accounting must distinctly reflect income from air transport ancillary services versus other activities. Permanent analysis of the tax base is recommended to avoid VAT adjustments. ANAF verifications focus on the reality of operations, compliance with cash receipt limits, and documentation of personnel and subcontractor expenses. Audit risk increases when using tax facilities without adequate documentary support.