5510

Authorisation procedure and Trade Register aspects for CAEN 5510

Setting up a company with the main activity CAEN 5510 involves completing the registration stage with the Trade Register (ONRC) by submitting the standard application and the constitutive documents. According to Law 359/2004, at the time of registration, the administrator must submit a sworn declaration regarding the fulfilment of the legal operating conditions specific to the hotel activity. The ONRC does not require prior approvals at the time of incorporation, but within 30 days of registration, the company must obtain the operating authorisation from the National Tourism Authority (ANT) or its competent territorial structure, pursuant to Government Emergency Ordinance (OUG) 58/1998. The authorisation is obtained based on the classification of the accommodation structure (stars), and the necessary documents include proof of ownership/lease, ISU endorsement, DSP endorsement, environmental endorsement (if applicable), and the classification certificate issued by the ANT. Classification is carried out based on Order 65/2010 on the classification norms for tourist reception structures. Objections to registration may be challenged at the ONRC, and fines for lack of authorisation may reach RON 50,000 under the Tourism Law.

Regulatory framework, specific endorsements and control institutions

The hotel activity is subject to a complex set of regulations: Law 123/2019 on tourism (republished), OUG 58/1998 on the organisation of tourism, Government Decision (HG) 347/2006 on the marketing of tourist products. The main mandatory endorsements and authorisations are: the sanitary operating authorisation issued by the DSP (according to Law 95/2006), fire safety endorsement from the ISU, environmental endorsement (if the activity generates household waste or wastewater beyond normal limits), classification authorisation issued by the ANT, and veterinary sanitary endorsement (if food is served in the hotel regime). The control institutions are: ANPC (according to OUG 21/1992) for consumer protection, ITM for compliance with the Labour Code, the Public Health Directorate for hygiene, ISU for fire prevention. Failure to comply with control obligations (non-declaration of employees in REVISAL, lack of firefighting equipment) attracts sanctions of up to RON 20,000. For associated restaurant services, a veterinary sanitary authorisation and registration in the RO e-Factura system are also required under Law 296/2023.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, companies with CAEN 5510 are subject to the general rules of corporate income tax (16%) or micro-enterprise tax (1% on revenues, if they meet the threshold of EUR 500,000). In the case of micro-enterprise tax, the exception under OUG 7/2023 applies – companies with revenues from tourism exceeding 80% are not obliged to pay specific tax, but may remain on micro-enterprise tax. VAT registration is mandatory upon exceeding the threshold of RON 300,000 (turnover), but can also be applied for optionally. Accommodation services benefit from a reduced VAT rate of 5% (according to Art. 291 para. 3 letter d) of the Fiscal Code), provided that the comfort conditions (minimum 3 stars) are met and the fiscal vector is verified by ANAF. Specific accounting requires separate recording of accommodation revenues, food purchases (with differentiated margins), and personnel expenses. In the context of an ANAF audit, the main risks are: under-declaration of revenues (by failing to issue invoices in the RO e-Factura system for individuals), incorrect application of the reduced VAT rate, lack of documents for the deductibility of expenses (invoices in the company's name, service contracts). Also, for seasonal activities, correct declaration of employees in REVISAL and timely payment of social contributions are required. For fiscal optimisation, it is recommended to use the VAT on collection regime (optional, if the threshold is met) and registration in the e-Factura system for all transactions with legal entities, to avoid the risk of VAT deduction cancellation.