5310

Authorization procedure and Trade Register aspects for NACE 5310

Setting up a company that will carry out postal activities under the universal service obligation (NACE 5310) involves following the standard registration steps at the Trade Register (ONRC), with the mention that additional approvals from the National Authority for Administration and Regulation in Communications (ANCOM) will be required. When submitting the registration application, a sworn declaration according to Law 359/2004 is completed, attesting to the fulfillment of legal conditions for carrying out the activity. In the case of limited liability companies (SRL), the sole associate or the associates must specify the main activity object NACE code 5310, and for branches or secondary offices, the same code must be indicated if postal operations are actually carried out there. ONRC will verify that the company name is not already reserved and that the constituent act complies with the provisions of Law 31/1990 on companies. After registration, within 30 days, tax registration with the Tax Authority (ANAF) is requested (tax vector), and the single declaration is completed for authorized natural persons, if applicable.

Regulatory framework, specific approvals and control institutions

Postal activities within the universal service are regulated by Government Emergency Ordinance no. 20/2020 on postal services, transposing European directives. To operate under NACE 5310, the operator must obtain from ANCOM an authorization or license, depending on the volume of items. Conditions include: the technical and financial capacity to provide the universal service (collection, sorting, transport, distribution of postal items under 2 kg, parcels up to 10 kg, registered and insured items), compliance with security and confidentiality rules, cost-based transparent tariffs, and non-discriminatory access to the postal network. Control institutions are ANCOM (for compliance with universal service obligations and authorization conditions) and the National Authority for Consumer Protection (for complaints regarding delivery times or quality). Operators must also periodically report to ANCOM data on volumes of items and quality indicators. Violation of obligations may lead to fines and withdrawal of the authorization.

Tax management, risk of ANAF audit and specific accounting

From a tax perspective, income from postal activities is classified as service revenue and is taxed at 16% corporate income tax (or 1% turnover tax for micro-enterprises, if conditions are met). VAT is applied at the standard rate of 19%, except for postal services that are part of the universal service and are exempt from VAT under the Fiscal Code (art. 292, para. 1, letter a) – the exemption applies strictly to postal services provided by designated operators, but in practice ANAF carefully verifies the application of this exemption. The risk of an ANAF audit is high if exempt operations are recorded without meeting legal conditions (holding the ANCOM authorization and respecting weight/value limits). Accounting must distinctly show revenue from exempt and taxable postal services, according to invoices issued through the RO e-Factura system. Personnel expenses (couriers, sorters) are deductible, and for distribution activities, fuel and vehicle maintenance expenses can be recorded, provided they are justified by route sheets and travel notes. Note: revenue from postal services is considered realized on the date of performance, and invoicing must be done within 30 days. For items not collected by the recipient, any refunds to the sender are treated as revenue adjustments. Recommended: keep special registers for exempt operations and correspondence with ANCOM regarding the authorization, to cope with a possible ANAF audit. Non-compliance with specific accounting rules (e.g., failure to record exemptions separately) may lead to VAT recalculation and penalties.