5590

Authorization procedure and Trade Register aspects for NACE 5590

For registration at the Trade Register (ONRC) of a company that will carry out activities of "Other accommodation services", the main activity must mention NACE code 5590. This includes: cabins, holiday villages, guesthouses (provided that the accommodation activity is not classic hotel-type), rooms for rent on a limited hotel basis, hostels, accommodation spaces for workers, student dormitories, campsites. When submitting the file, a self-declaration according to Law 359/2004 on fulfilling operating conditions must be completed – no prior approval from another institution is required, except in cases where the activity also involves preparing/serving meals (in which case a DSP health authorization is required). For the registered office, it is recommended to check with the local mayor's office regarding the building/operating permit. Do not forget: if you rent tourist apartments, Emergency Ordinance 103/2019 on tourist rentals applies – prior authorization from the mayor's office is mandatory, followed by registration with the Trade Register.

Regulatory framework, specific authorizations, and control institutions

Activity NACE 5590 does not require ISU fire safety authorization unless you exceed 10 rooms or 20 beds – otherwise, less restrictive rules apply, but it is mandatory to have a self-declaration regarding fire safety (Law 307/2006). The main control comes from the Tax Authority (ANAF) for tax records and from the DSP for hygiene and sanitary conditions. If you also offer breakfast services (simple preparation), HACCP standards must be respected, and registration with DSVSA is required. Additionally, hostel/guesthouse type accommodation units are required to hold an operating permit from the local mayor's office (Law 215/2001). Economic operators must request a classification certificate from the Ministry of Tourism or associated bodies (if they wish to obtain stars/daisies). For room rentals through platforms such as Airbnb, Government Ordinance 28/2022 applies – mandatory registration in the special register of the mayor's office and monthly transmission of data to ANAF via the RO e-Factura system. Do not neglect obtaining an environmental permit (if household waste thresholds are exceeded).

Tax management, ANAF audit risk, and specific accounting

The company must register with the Tax Authority (ANAF) with NACE code 5590 and request the fiscal vector, which includes income tax (or corporate profit tax), VAT (if the threshold of 300,000 lei is exceeded, or optionally), social insurance contributions, plus withholding tax for employees. Accommodation provided to individuals benefits from the reduced VAT rate of 9% (Article 291, paragraph 2, letter a of the Fiscal Code) – you must invoice at 9% VAT for accommodation and ancillary services (breakfast). Be careful with the single declaration for income from renting rooms on a hotel basis (if the individual is the owner). Accounting is performed on a double-entry basis, with separate records for each room, accommodation period, and rate. It is recommended to use a check-in/check-out system that automatically generates the accommodation report – a mandatory document for inspection. ANAF may initiate a tax audit based on risk analysis: it checks whether the declared number of tourists corresponds to the reported revenues, whether invoices were issued to individuals, whether VAT was collected and D300/301 returns filed. Additionally, cash payments are monitored (limit of 10,000 lei/day). Additional risks: unawareness of the obligation to report accommodation data for tourists (tourist accommodation structure to MDRAP) within 72 hours – application of Law 44/2014 on combating tax evasion. Keeping supporting documents (cash register, invoices, rental contracts) is vital for any tax inspection. End.