5530

Authorization procedure and Trade Register aspects for CAEN 5530

Establishing an entity that will carry out the activity of caravan parks, camping sites and holiday camps (CAEN 5530) involves going through the standard registration stages at the Trade Register (ONRC), supplemented by prior permits. When submitting the registration application, you will fill in the main object of activity with the CAEN code 5530, and secondary objects are chosen according to the services offered (e.g., 5520 – accommodation facilities, 5610 – restaurants, 9321 – recreational parks).

For authorized natural persons (PFA) or individual enterprises, the object of activity is mentioned, while for limited liability companies (SRL), the articles of association must explicitly include this code. Law 359/2004 requires the submission of a sworn declaration attesting to the fulfillment of legal operating conditions, especially those regarding fire safety, land planning and sanitary authorization. These permits are obtained prior to registration or subsequently, within 30 days of incorporation, under penalty of suspension of activity by the Trade Register (ONRC).

Note: for fixed campsites, a building permit issued by the mayor's office is required; for mobile ones, only notification of the local authority is necessary. Camps dedicated to children require approval from the Child Protection Authority and the Ministry of Youth and Sports. Supporting documents include: land registry extract, site plan, proof of land use rights and, where applicable, environmental agreement.

Regulatory framework, specific permits and control institutions

The field of camping sites and holiday camps is regulated by Government Ordinance 99/2000 on the marketing of products and market services, in conjunction with the Hygiene Norms of 2005 (Order MS 119/2005). The control institutions are: ANSVSA (for public catering, if applicable), the Public Health Directorate (sanitary operating permit), the Inspectorate for Emergency Situations (ISU) (fire safety permit) and the Environmental Guard (if located in protected areas or if discharges occur).

The sanitary operating permit is requested from the territorial Public Health Directorate (DSP), based on a file that includes drinking water analysis bulletins (if a private source exists), household waste assessment and disinfection certificates. For ISU, you submit the technical memorandum on fire safety measures, including evacuation routes and external hydrants. In the case of children's camps, the approval of the National Authority for the Protection of Children's Rights (ANDPDCA) is added, according to Law 272/2004. Waste management must comply with GEO 92/2021, with contracts with authorized sanitation companies.

Do not forget the Trade Register (ONRC): any change in the camp's structure (capacity expansion, relocation) requires updating the entry at the Trade Register (ONRC), otherwise you risk a fine under Law 26/1990.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN 5530 is subject to the standard VAT regime (standard rate 19%), unless you benefit from an exemption for ancillary operations. Income from the rental of land for caravans or tents is classified as accommodation services, with the obligation to issue invoices according to RO e-Factura (e-Invoice) as of 1 January 2024. Exception: individuals who do not have a VAT CNP may collect payments without an invoice, but must declare the income in the single declaration.

Corporate income tax is calculated at 16% (or 1% on revenue for micro-enterprises, if conditions are met). It is advisable to check the eligibility for micro-enterprise status: turnover under EUR 500,000 and at least 1 employee. For authorized natural persons (PFA), the tax is determined based on income norms or single-entry bookkeeping. ANAF has intensified controls in tourism, targeting under-declaration of rental income and non-declaration of rents to the accounting office. The main audit risk: incorrect recording of advances, lack of contracts with utility suppliers and non-compliance with electronic cash register obligations (with electronic journal) for any cash collection.

Specific accounting involves separate records for each income source (accommodation, catering, recreational activities). Depreciation of lightweight constructions (cabins) is carried out over the normal useful life of 10-20 years, and for machinery (generator set, treatment plant) over 5-10 years. Expenses for green space maintenance, security, insurance and salaries are deductible, provided they are documented. Recommendation: service contracts with authorized economic operators for the maintenance of sanitary and electrical installations. In the case of a children's camp, invoice educational services separately (possibly VAT exempt if accredited) from accommodation services.

In the long term, for tax optimization, you can set up a separate entity for catering activities (camping restaurant) or for renting sports equipment, so as to benefit from reduced VAT rates on certain products (e.g., 5% for water, 9% for restaurant services under certain conditions). Avoid fictitious hiring of seasonal staff without employment contracts – the Labour Inspectorate (ITM) penalizes with up to RON 20,000 per person.