5630

Authorization procedure and Trade Register aspects for CAEN 5630

Setting up a company that will carry out bar and beverage serving activities, CAEN code 5630, involves going through the registration stage with the ONRC. The registration application shall mention the main object of activity as CAEN code 5630. The constitutive documents are submitted, and for the registered office, proof of legal possession of the space (lease contract, ownership) is mandatory. In the case of authorized natural persons (PFA) or individual enterprises, a sworn statement is submitted according to Law 359/2004, certifying compliance with the specific operating conditions of the field. It is essential that the declared registered office is a commercial space authorized by the local authorities (city hall) and complies with urban planning regulations. For spaces in residential buildings, the consent of neighbours or the homeowners' association is required. Additionally, depending on the specific nature of the activity (music, dancing), additional approvals are requested from the Local Police and the Territorial Labour Inspectorate for the working schedule.

Regulatory framework, specific approvals and control institutions

Operating a bar is subject to strict regulations regarding public health and fire safety. The economic operator must obtain a sanitary approval from the Public Health Directorate (DSP), attesting to the conformity of the space and facilities (sanitary groups, ventilation). Also, the fire safety authorization issued by the Inspectorate for Emergency Situations (ISU) is mandatory. In the case of serving alcoholic beverages, obtaining the operating authorization from the city hall and complying with Law no. 61/1991 on public order are required. For the sale of alcoholic beverages, an authorization for the sale of alcoholic products will be requested, and, possibly, an authorization from the National Gambling Office if gaming machines are installed. Permanent control is ensured by the Economic Police, the Financial Guard, ANAF and the Consumer Protection Authority (ANPC). Inspections target compliance with hygiene standards, operating hours, the prohibition of selling alcohol to minors, and the fiscal cash register records.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, companies with CAEN code 5630 are subject to the obligation to register as VAT payers if they exceed the exemption threshold of 300,000 RON. It is recommended to register with ANAF as a payer of tax on micro-enterprise income or corporate income tax, depending on turnover and the number of employees. It is mandatory to correctly classify income from the sale of beverages in the taxable base and apply the VAT rate of 9% for non-alcoholic beverages (according to the Fiscal Code, art. 291). For alcoholic beverages, VAT is 19%, but excise duties apply. The management of beverage stocks must be recorded separately in the accounting records, complying with the excise regime. The use of a fiscal cash register is mandatory, and supporting documents (invoices, receipts) must be archived. The risk of an ANAF audit is high in this field, particularly due to irregularities regarding the correct recording of income, underreporting and the non-issuance of fiscal receipts. Tax inspections frequently target the verification of stocks, bar takings and their correlation with financial statements. To avoid sanctions, it is recommended to implement a modern management system and daily reconciliation of sales with cash in the till. Also, compliance with the deadlines for submitting tax returns (D300, D394, D406 – RO e-Factura for B2B) is required.