5320
Other postal and courier activities
This code covers courier and postal services that are not reserved exclusively for national operators, including the collection, sorting, transport and delivery of postal items, parcels and packages, both domestically and internationally. Activities may be carried out by private companies offering express delivery services, local or national courier services, as well as express mail services. It also includes home delivery or delivery to collection points, but not universal postal services reserved for the Romanian Post.
Entrepreneur Profile
Acest cod este potrivit pentru firmele de curierat, atât cele mici care livrează în orașe, cât și companiile naționale care oferă servicii de livrare rapidă. De asemenea, este util pentru antreprenorii care doresc să înceapă o afacere de livrări locale, pentru platformele de e-commerce care externalizează livrările, sau pentru persoanele fizice autorizate (PFA) care oferă servicii de curierat independent.
Who should avoid:
Avoid the exclusive use of code 5320 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.
Authorisation procedure and Trade Register aspects for CAEN 5320
Setting up a company carrying out postal and courier activities (CAEN 5320) involves going through the standard ONRC registration steps, but with some particularities. When submitting the registration application, a declaration on own responsibility under Law 359/2004 must be completed, whereby the administrator confirms compliance with legal conditions. For this CAEN class, obtaining prior approval from another institution is not mandatory, but it is essential that the main object of activity is stated exactly as in the official classification: 'Other postal and courier activities'. At the registered office, the administrator must have a valid loan for use or lease contract, and if the activity is carried out in a residential space, the consent of the homeowners' association is required. I recommend consulting an ONRC specialist to avoid rejection of the file due to street nomenclature issues.
Regulatory framework, specific approvals and control institutions
Although no special authorisation is required at the time of establishment, carrying out courier activities falls under consumer protection (ANPC) and transport legislation. If the company intends to transport goods using its own vehicles, registration in the transport operators' register (for road freight transport) is mandatory, along with obtaining a transport licence and certified copies. For parcel distribution, the rules concerning the dispatch of documents or goods with declared value also apply. Control is carried out by the National Authority for Consumer Protection (ANPC) and, in the case of transport, by the State Inspectorate for Road Transport Control (ISCTR). It is recommended to consult a lawyer specialised in commercial law to verify all requirements related to the handling of personal data (GDPR) when collecting recipient data.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, courier activities are classified as service provision, with a standard VAT rate of 19% (if the company is VAT-registered). Registration in the RO e-Factura system is recommended for all invoices issued to legal entities, while for retail invoices, fiscal cash registers with electronic journals may be used. At ANAF, the fiscal vector must include corporate income tax, VAT and payroll tax (if there are employees). Specific expenses: fuel, vehicle maintenance, post office boxes, subcontracted courier services, packaging materials. For employees driving vehicles, special deductions apply (daily allowance, travel expenses). A major ANAF audit risk arises from incomplete declaration of income from services provided in cash. It is recommended to use a certified accountant with experience in the transport sector and to keep route sheets for each trip. Do not forget the single declaration for income from independent activities if opting for the PFA form.
Included Activities
- ✅ Collection, sorting and delivery of postal items and parcels
- ✅ Domestic and international express courier services
- ✅ Delivery of parcels and documents to home or collection points
- ✅ Hybrid electronic mail services (combining physical and electronic mail)
- ✅ Rental of post office boxes
- ✅ Temporary storage of parcels before delivery
- ✅ Handling of postal items (packaging, labelling)
Excluded Activities
- ❌ Universal postal services (reserved for the Romanian Post)
- ❌ Courier activities involving the transport of valuables or dangerous goods (require special authorisations)
- ❌ Delivery of ready-to-eat meals (CAEN code 5610)
- ❌ Transport of persons (CAEN codes 4931-4939)
- ❌ Separate logistics and warehousing activities (CAEN codes 5210, 5229)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are needed to carry out courier activities under CAEN code 5320?
No special authorisation from ANCOM is required for private courier services, but you must comply with data protection legislation (GDPR) and register with the Trade Register. If you transport dangerous goods, you need additional authorisations from transport authorities.
Can I carry out international courier activities with this CAEN code?
Yes, code 5320 allows both domestic and international courier services. You must ensure compliance with customs and import/export regulations of the countries involved, as well as international postal conventions (UPU).