5622

Authorization procedure and Trade Register aspects for CAEN 5622

Registration with the Trade Register (ONRC) for CAEN code 5622 requires the express mention of relevant secondary activities. Although CAEN 5622 is an umbrella code, authorities require specification of the types of services provided: catering, public food service activities on a catering basis, event catering services, canteens, or any form of meal service based on contracts. The registration form must include the affidavit according to Law 359/2004, whereby the administrator confirms that the intended premises meet the operating conditions established by the veterinary sanitary authorities. It is recommended to indicate related secondary CAEN codes: 5610 (Restaurants) if there is a point of sale open to the public, 5630 (Bars) if beverages are served, or 4729 (Retail sale) for direct sale of food products. For companies with main activity CAEN 5622, it is mandatory to mention the registered office and the sanitary-authorized points of operation. Additional documentation includes the Fiscal Registration Certificate and proof of registration in the RO e-Factura system if the threshold of RON 300,000 is exceeded. For authorized natural persons (PFA) or individual enterprises, the single declaration on estimated income and payment of health insurance contribution (CASS) according to the Fiscal Code is added.

Regulatory framework, specific permits and control institutions

CAEN 5622 is strictly regulated by Sanitary Veterinary Norms for Public Food Service (ANSVSA Order no. 111/2008) and Law no. 333/2003 on population protection. Before starting the activity, it is mandatory to obtain the Sanitary Veterinary Approval from the county DSVSA, which verifies: traceability of raw materials, storage conditions, HACCP system, and refrigeration equipment. For catering activities performed in commercial spaces (event halls), the Fire Safety Authorization from the Inspectorate for Emergency Situations (ISU) is also required (high or medium risk class). Official control is ensured by the National Authority for Consumer Protection (ANPC) and DSVSA, with periodic inspections regarding allergen labeling, portion weights, and conformity with EU regulations (Regulation 1169/2011). For party catering services at the client's home, a Sanitary Registration Declaration of the transport vehicle (if hot dishes are delivered) is required. Activity without permits attracts fines from RON 5,000 to 50,000 and suspension of activity.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 5622 falls under the VAT system (standard or reduced rate), with the obligation to register in the RO e-Factura system for all B2B operations. The fiscal vector includes payment of Income Tax (16%) or Profit Tax, as applicable. Deductible expenses include raw materials, personnel costs, rent, utilities, permit fees, and depreciation of kitchen equipment. A major audit risk by the Tax Authority (ANAF) is the underreporting of income in catering activities for private events (failure to declare consumption receipts). It is mandatory to use a cash register with an electronic journal (AMEF) for each delivery point, even for mobile service. Accounting must clearly separate catering income from related services (space rental, transport). Declarative obligations include Declaration 406 for intra-community catering operations and Declaration 100 for VAT. It is recommended to prepare a monthly Consumption Receipt Register and keep purchase documents for at least 5 years.