5611
Restaurants
This code covers the activity of classic restaurants, where meals and beverages are served and consumed on the premises, in a designated space. It includes both table-service restaurants and fast-food units, pizzerias or self-service establishments, provided there is consumption space. It does not include catering, which has a separate code.
Entrepreneur Profile
Acest cod este potrivit pentru antreprenorii care deschid un restaurant cu spațiu de servire, fie că este vorba de un local elegant, o pizzerie, un fast-food sau o braserie. Este util atât pentru SRL-uri, cât și pentru PFA-uri care doresc să opereze o unitate de alimentație publică cu consum la fața locului.
Who should avoid:
Avoid the exclusive use of code 5611 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.
Authorization procedure and Trade Register aspects for NACE 5611
Establishing a company with the main object of activity NACE 5611 – Restaurants requires going through the standard legal stages at the Trade Register (ONRC), but with particularities regarding prior permits. When submitting the registration application, a sworn declaration according to Law 359/2004 must be presented, by which the administrator certifies compliance with operating conditions, including sanitary-veterinary and fire safety conditions. Also, the registered office or work point must be a space designated as a restaurant entered in the land registry. The ONRC checks the company name to avoid confusion with other brands in the same class. For branches, separate registration with the trade register is required, specifying the specific restaurant activity.
Regulatory framework, specific permits and control institutions
The restaurant operates under Emergency Ordinance no. 99/2000 on the marketing of food products and Law no. 319/2006 on occupational safety and health. Prior to opening, permits are obtained from the Public Health Directorate (according to the Norms on food preparation hygiene), the Territorial Labor Inspectorate (for the work schedule and preparation areas) and the Inspectorate for Emergency Situations (fire safety permit for the bar and kitchen). If alcoholic beverages are sold, an operating authorization from the city hall and the annual visa of the ISU are required. The Tax Authority (ANAF) subsequently checks compliance with tax obligations, and the Consumer Protection Authority verifies the labeling of the menu and products.
Tax management, ANAF audit risk and specific accounting
For NACE 5611, the company may choose the micro-enterprise income tax system (rate 1% or 3% depending on the number of employees) or profit tax of 16%. VAT on food is 9% according to the Fiscal Code, and for alcoholic beverages and catering services, the standard rate of 19% applies. Monthly obligations include reporting via the RO e-Factura system only if the restaurant issues invoices to legal entity clients; for individuals, e-Factura does not apply, but a fiscal receipt is issued through the fiscal cash register. The risk of an ANAF audit is high: checks include correct recording of sales revenue (compliance with menu prices, no undeclared discounts), management of raw material stocks and payment of wages. The Single Declaration is filed annually by associates if dividends exceed the threshold. Accounting must include analytical accounts by product categories (food, beverages, services) and comply with monthly inventory standards for goods. Any changes to the menu or schedule require updating the sanitary permits and notifying the ITM.
Included Activities
- ✅ Serving culinary preparations and beverages within the restaurant premises
- ✅ Operation of classic restaurants, fast-food, pizzerias, snack bars
- ✅ Sale of food and beverages for on-site consumption
- ✅ Buffet, canteen or brasserie activities with table service
- ✅ Home delivery as a secondary activity, if the restaurant has consumption space
Excluded Activities
- ❌ Manufacture of food products (NACE code 10)
- ❌ Catering (NACE code 5621)
- ❌ Bar activities without culinary preparations (NACE code 5630)
- ❌ Retail sale of beverages (NACE code 4725)
- ❌ Mobile restaurants (NACE code 5612)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary for a restaurant with NACE code 5611?
The sanitary operating authorization from the Public Health Directorate, the fire safety authorization from the Inspectorate for Emergency Situations, and, if alcoholic beverages are served, an authorization from the city hall for the sale of alcoholic beverages are required. Also, HACCP must be complied with.
Can I deliver food at home if I have NACE code 5611?
Yes, home delivery is allowed as a secondary activity, as long as the restaurant has consumption space. If delivery becomes the main activity, code 5621 (catering) is recommended.