5224

Authorization procedure and Trade Register aspects for CAEN 5224

CAEN code 5224 covers the activities of loading, unloading, transshipment, palletizing, and temporary storage of goods, excluding personal baggage. Registration with the Trade Register (ONRC) requires completing the single registration declaration with the main activity object code 5224, specifying the CAEN Rev. 2 nomenclature. For legal entities, the constitutive act and proof of registered office are submitted; for PFA/II (individuals/authorized natural persons), a sworn statement according to Law 359/2004 regarding the professional headquarters and the eligibility of the space for handling operations is completed. It is recommended to verify in advance with the Trade Register the compatibility of the headquarters with the CAEN class 5224, since the activities involve storage spaces or logistics platforms, complying with urban planning and fire safety regulations. The registration certificate is issued within 1-3 working days, without prior approvals at the registration stage.

Regulatory framework, specific approvals and control institutions

Goods handling activities do not require operating authorizations from the Ministry of Transport, except in cases where port or airport machinery is used (to which specific regulations apply). The norms on occupational safety and health are applicable (Law 319/2006), and for temporary storage, compliance with legislation on dangerous substances is required, if applicable (Law 59/2014). Control institutions include ITM (Labor Inspection) for verifying contracts and equipment, ISU (Emergency Situations Inspectorate) for fire safety, and the local mayor's office for construction/arrangement permits for storage spaces. For customs operations, the Romanian Customs Code applies, and the Tax Authority (ANAF) controls the record of goods in transit. We recommend obtaining an environmental permit if the activity generates pollutants or waste, according to Law 104/2011.

Tax management, ANAF audit risk and specific accounting

Revenues from handling services are classified as service provisions, with standard VAT of 19% and profit tax of 16% (or income tax of 1-3% for micro-enterprises, if the conditions of art. 47 of the Fiscal Code are met). Accounting must distinctly reflect handling operations in account 704 (Income from services rendered). It is essential to issue electronic invoices through the RO e-Factura system as of January 1, 2024, for B2B relationships, under penalty of fines up to 10,000 lei according to GEO 120/2023. Major audit risk: ANAF checks the correct declaration of revenues and correspondence with stocks; using spaces without legal forms leads to reclassification of revenues and additional VAT payable. We recommend keeping waybills, service contracts, and handling logs for at least 5 years. The fiscal vector is completed with the Trade Register (ONRC) with the authorized CAEN codes; immediate update in case of activity modification. Deductible expenses include depreciation of machinery, worker salaries, packaging materials, and rent for storage spaces. It is forbidden to classify handlers as PFA-entities if there are subordination relationships (case of undeclared work, risking criminal complaints under Law 241/2005 on tax evasion).