5225

Authorization procedure and Trade Register aspects for CAEN 5225

The establishment of a company carrying out logistic services for transport (CAEN 5225) involves going through the standard registration stages at the National Trade Register Office (ONRC). The exact name of the activity object must be mentioned in the founding deed, and for registration, the founders submit the standard application, the founding deed, proof of name availability and the power of attorney, where applicable. According to Law no. 359/2004, a sworn declaration is submitted upon registration attesting to the fulfillment of the operating conditions provided by the specific legislation. For CAEN 5225, no prior mandatory approvals are required at incorporation, but it is essential that the registered office is actually available and corresponds to the declared destination; in the absence of a space with a logistic destination, there is a risk of rejection.

It is recommended that the associates verify whether the object of activity also involves goods handling operations (unloading, loading) or management of road/rail terminals, in which case related CAEN classes (5221, 5222) may also be relevant. In practice, ONRC may request additional details regarding the logistic nature, especially if storage is also mentioned, since storage activities (CAEN 5210) are distinct. To avoid blockages, the founders must clearly delimit between logistic services (organizing transport, forwarding) and actual storage.

Regulatory framework, specific approvals and control institutions

The fundamental law governing road transport is Government Ordinance no. 27/2011, which establishes the conditions for carrying out transport activities and related services. CAEN 5225 covers logistic services such as forwarding, transport organization, issuing transport documents and consolidating goods, but does not include actual transport. For these activities, no transport license is required, only registration with the trade register. However, if road transport is also carried out (CAEN 4941), obtaining a transport license from the Romanian Road Authority (ARR) is mandatory.

The primary control institutions are the Ministry of Transport, the ARR and the General Directorate for Driving Licenses and Vehicle Registration. Also, for activities involving dangerous goods, special rules apply according to the ADR Agreement and authorizations from the competent authorities. The Customs Office may be involved in the case of international logistics services, and operators must hold an EORI code. At the same time, if goods handling activities are carried out in ports or airports, specific security and safety rules may apply. In the absence of authorizations, companies risk fines and suspension of activity, and committing illegal acts may attract criminal liability for the administrator.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 5225 falls under the Fiscal Code and accounting legislation. Upon incorporation, the single declaration (600/700) regarding the fiscal vector is submitted, and thereafter periodic declarations (300, 100, 406, 112) are filed. The tax base is the income from logistics services, and VAT applies if the company exceeds the exemption threshold of 300,000 lei or opts for taxation. The complexity of operations (including intra-Community transactions) requires enrollment in the RO e-Factura system from July 2022; otherwise, fines can reach 5,000 lei for non-declaration of electronic invoices.

For logistics services, accounting must distinctly track costs of handling, transport and storage spaces, especially in the case of mixed contracts. The acquisition cost of transport services (subcontracted) is recorded as expenses, and revenues are recognized as the service is performed. ANAF may carry out tax inspections regarding the reality of operations, especially if repeated losses or large margin differences are recorded. The audit risk is amplified by the verification of the documentary logistics circuit: there must be waybills, CMRs, contracts with customers and suppliers. In case fictitious operations are found, the company may be classified as tax evasion, with liability reaching the administrator.

For optimization, efficient fiscal management recommends the correct adjustment of deductible expenses (fuel, royalties, rents) and keeping supporting documents for at least 5 years. Granting per diems for mobile personnel is done in compliance with legal norms, and in the case of operational leasing of vehicles, the deduction is limited to 50% for passenger cars. Under current conditions, the consultancy of a certified accountant specialized in transport is indispensable to avoid sanctions and ensure the correctness of records.