5226
Other transportation support activities
This code covers auxiliary transport activities not included in other categories, such as cargo handling, terminal services, toll and parking services, as well as transport agency services. Essentially, if your business supports the transport of goods or persons without actually performing the transport itself, this code is suitable.
Entrepreneur Profile
Acest cod este destinat firmelor care oferă servicii suport pentru transport, cum ar fi agențiile de expediție, brokerii de transport, operatorii de terminale, firmele de manipulare mărfuri, companiile care administrează parcări sau taxare auto, precum și organizatorii de transport combinat.
Who should avoid:
Avoid the exclusive use of code 5226 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 5226
Registration with the Trade Register (ONRC) for CAEN 5226 requires submitting the standard application and constitutive documents. The main object of activity 'Other transportation support activities' must be indicated. No special operating permits are required, but it must be verified whether the specific activities (e.g., parking management, ticket services, container rental) need sectoral approvals from the Ministry of Transport or local authorities. After registration, fiscal registration with the Tax Authority (ANAF) is requested, and the registration declaration (form 010) is submitted to obtain the tax identification code and the fiscal vector.
Regulatory framework, specific permits and control institutions
The ancillary transport activity is regulated by Government Ordinance no. 27/2011 on road transport and Law no. 38/2003 on rail transport. For activities related to air or maritime transport, Government Emergency Ordinance no. 73/2004 applies. The main control institutions are the Tax Authority (ANAF) for taxation, the Labour Inspectorate (ITM) for labour relations, and for transport safety – the Romanian Road Authority (ARR). Periodic checks target compliance with operating rules for parking spaces or ticket sales points. Depending on the sub-activity (e.g., operating public parking lots), an authorization from the municipality is required according to the Local Council Decision. For rail transport, an opinion from the Railway Safety Authority is required. We recommend checking the complete list of specific obligations at the Trade Register.
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, CAEN 5226 does not benefit from special tax facilities. Companies with profit under 500,000 euro may apply micro-enterprise income tax (1% or 3% of revenue, depending on the number of employees). Above this threshold, corporate income tax of 16% applies. The Tax Authority (ANAF) may trigger tax inspections, mainly targeting underreporting of revenues from services provided (parking, booking fees, commissions). There is a risk of reclassifying revenues as undeclared service provisions, especially in the case of renting parking spaces. Accounting is kept according to Order of the Minister of Public Finance no. 1802/2014. Revenues are recognized based on issued invoices. Analytical recording by each type of ancillary service (parking, operations related to stations, airports) is recommended. Expenses for maintaining spaces, wages of service personnel and equipment depreciation are deductible. For sub-activities involving cargo handling, the RO e-Factura regime applies. Declaration of revenues in D406 (SAF-T) is required for reporting accounting data. We recommend keeping separate records for each operational database.
Included Activities
- ✅ Loading and unloading operations of goods
- ✅ Terminal services (including operation of container terminals)
- ✅ Toll and parking services for vehicles
- ✅ Transport agency activities (brokerage)
- ✅ Freight forwarding services
- ✅ Organization of combined transport
- ✅ Goods inspection and weight control services
- ✅ Baggage handling activities in stations and airports
Excluded Activities
- ❌ Transport activities proper (including taxi, truck, rail, air, water)
- ❌ Postal and courier activities
- ❌ Renting of transport vehicles with driver
- ❌ Airport handling activities (code 5223)
- ❌ Storage activities (code 5210)
- ❌ Travel agency activities (codes 7911, 7912)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are necessary to carry out transport agency activities under CAEN code 5226?
For transport agency activities (brokerage), no special transport permit is required, but you must register with the Trade Register and obtain the CAEN code. If you organize international road transport, a transport license as a forwarder may be necessary (according to GO 27/2011).
Can I use CAEN code 5226 to invoice cargo handling services in ports?
Yes, cargo handling in ports (loading/unloading) is included in this code, except for airport handling (code 5223). However, if the activity takes place within the port premises, additional approvals from the port administration may be required.