5640
Intermediation for food and beverage serving services
This CAEN code covers intermediation activities between food service providers (restaurants, bars, canteens) and clients, without the intermediary directly providing the services. Essentially, you act as an agent or broker facilitating orders, reservations, or deliveries of food and beverages, earning a commission. You do not own the serving space nor do you cook or serve personally.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), SRL-uri sau platforme online care acționează ca intermediari între restaurante/baruri și clienți, fără a presta direct servicii de alimentație. De exemplu, fondatorii unei aplicații de livrare de mâncare sau agenții de rezervări la restaurante.
Who should avoid:
Avoid the exclusive use of code 5640 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 CAEN 5640
CAEN Code 5640 is registered with the Trade Register (ONRC) via a declaration on own responsibility according to Law 359/2004. No specific prior approval is required for company formation. At registration, the main activity object is stated (Main activity object: Intermediation for food and beverage serving services). For subsequent modification of the activity object (addition or change), a standard application is filed with ONRC, without any other approval. However, the effective intermediation activities may require authorizations from ANPC or the Local City Hall, depending on specifics, but these are not requested from ONRC, but after starting operations. The legal entity must declare the registered office and work points, as well as the sole associate/administrator, with the Trade Register.
Regulatory framework, specific approvals and control institutions
Intermediation for food and beverage serving services usually involves agency, brokerage or commission activities. To start the activity, no approval from ANSVSA is required (since the agent does not handle food), but ANPC may control compliance with Government Ordinance 21/1992 on consumer protection. If you intermediate accommodation or public food services, you may be checked by ANAT (if the activity concerns tourism) or by the National Authority for Consumer Protection. Additionally, if you intermediate services via online platforms, e-Commerce Regulation and Law 365/2002 on electronic commerce apply. It is recommended to have a written contract with each service provider, stipulating the commission, settlement terms and liability for the intermediated service. Also, for the protection of customer data, the GDPR Regulation applies.
Tax management, ANAF audit risk and specific accounting
For CAEN 5640, fiscal obligations include: VAT on the collected commission (unless an exemption or special regime applies), corporate income tax (or income tax for micro-enterprises) and social contributions. Registration in the fiscal vector with ANAF is mandatory. It is recommended to file monthly D300 or D100 declarations depending on the VAT payer status. For authorized natural persons (PFA) or individual enterprises carrying out this code, the single declaration is submitted. Intermediation is not exempt from the RO e-Factura system; invoicing is done for the due commission, not for the value of the intermediated service. ANAF audit risk: verification of correctness of intermediation contracts, VAT base and deductible expenses (commissions paid to sub-agents). Strict record-keeping of all transactions based on written contracts and commission statements is recommended. Accounting is kept on a single-entry or double-entry basis, depending on the chosen regime (PFA or company).
Included Activities
- ✅ Intermediation for food and beverage serving services
- ✅ Agent or broker activities for food and drink orders
- ✅ Facilitating restaurant and bar reservations through online platforms
- ✅ Intermediation of food deliveries between restaurants and clients
- ✅ Consultancy services for selecting restaurants and menus
Excluded Activities
- ❌ Restaurants and other food service activities (code 5610)
- ❌ Bars and other beverage serving activities (code 5630)
- ❌ Catering (code 5621)
- ❌ Courier and own delivery activities (code 5320)
- ❌ Travel and tourism agency activities (codes 7911, 7912)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out intermediation activities for food services?
No special authorizations from DSP or ANSVSA are required, as you do not handle food. Registration with the Trade Register or ANAF (for PFA) is sufficient, and optionally obtaining a fiscal registration certificate. If you operate an online platform, you must comply with GDPR regulations and legislation on electronic commerce.
How are revenues from intermediation of food services taxed?
Income is taxed as income from independent activities (PFA) or income from services (SRL). For PFA, the real system or income norm applies, with a tax rate of 10% (plus CAS and CASS if thresholds are exceeded). For SRL, corporate income tax is 16% or income tax for micro-enterprises (1% or 3% of turnover, depending on conditions). VAT applies if the annual turnover exceeds 300,000 lei.