5330

Procedure for authorization and Trade Register aspects for CAEN 5330

Setting up a company that will provide intermediation services for postal and courier activities involves going through the standard steps at the Trade Register (ONRC), with specific mentions. When submitting the registration application, a sworn declaration according to Law 359/2004 is completed, attesting to compliance with the legal operating conditions. The main activity object is recorded under CAEN code 5330, and secondary objects may include related activities (e.g., 5229 – other auxiliary transport activities). No prior mandatory approvals from postal regulatory authorities are required, since intermediation does not equate to direct provision of postal services. However, if the activity involves handling parcels with declared value or restricted substances, it is advisable to check customs and transport safety legislation. Upon registration, the registered office and secondary workplaces are established; for each secondary location, a workplace declaration and, if applicable, a loan agreement are submitted. The standard procedure duration at the Trade Register is 1-3 working days for registration, and the costs are those set by legal tariffs (approximately 300-500 RON, depending on complexity).

Regulatory framework, specific approvals and control authorities

CAEN 5330 activity is not subject to authorization by the National Authority for Administration and Regulation in Communications (ANCOM), because direct postal services (CAEN codes 5310, 5320) are not performed. Intermediation consists of facilitating the relationship between senders and courier service providers, without owning a logistics fleet. Thus, no approvals are required from the Ministry of Transport or the Consumer Protection Authority, except in cases where related goods are sold (packaging, insurance). The main monitoring is carried out by the Tax Authority (ANAF) and the territorial labor inspectorates, regarding compliance with tax obligations and labor norms. The GDPR regime applies if the intermediary processes personal data of clients (names, addresses), in which case notification to the National Supervisory Authority for Personal Data Processing and implementation of minimum security measures are required. For those using digital platforms, compliance with the e-Commerce Regulation (Law 365/2002) should be verified.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the company is a payer of profit tax (16%) or microenterprise income tax, provided it meets the threshold conditions and has at least one employee. Upon incorporation, form 010 is submitted to ANAF, and within 30 days the fiscal vector is completed. If the turnover exceeds 300,000 RON (or 500,000 RON for certain activities), registration as a VAT payer becomes mandatory at the beginning of the following month. Intermediation services are invoiced with the standard VAT rate (19%), applied to the commission. Invoices must be issued via the RO e-Factura system if invoicing to legal entity clients, subject to a fine of 5% of the invoice value (Article 336 of the Fiscal Code). Accounting is kept based on supporting documents: agency/commission contracts agreed with courier companies, waybills for handled parcels, bank statements. Commission income is recorded at the date of service performance, not upon collection. Major ANAF audit risk: underreporting of income, especially in the case of cash payments from individual senders. It is recommended to implement a cash journal and submit monthly returns (D300, D394) accurately. Deductible expenses include commissions paid to couriers, office rent, software licenses, marketing services. Deductions are not allowed for fines or for services without supporting documents. For microenterprises, income tax is calculated quarterly, but monthly records are recommended to avoid penalties.