5811

Authorization procedure and Trade Register aspects for CAEN 5811

Setting up a commercial company whose main activity is CAEN code 5811 (Book publishing activities) involves the obligation to declare secondary and main activities at the Trade Register (ONRC), according to the Classification of Activities in the National Economy. For registration, the application for registration, the constitutive act (company contract or notarized authentic form, if applicable), proof of registered office (loan contract, lease contract, property deed) and the administrator's affidavit under Law 359/2004 regarding the fulfillment of operating conditions are submitted to the trade register office attached to the court. For CAEN 5811, no mandatory prior approvals are required at registration, but the premises must be suitable for the publishing activity (office, storage space, as the case may be). CAEN 5811 is considered a commercial activity, so the general rules on registration apply, without the need to obtain special licenses from the ONRC. However, for ancillary activities (e.g., book distribution), additional registrations may be required.

Regulatory framework, specific approvals and control institutions

The book publishing activity is not subject to prior authorization from the Ministry of Culture, but in accordance with Law 8/1996 on copyright and related rights, publishers must comply with intellectual property protection legislation. There is no mandatory periodic control from the Tax Authority (ANAF) or other institutions strictly for this CAEN code, but ANAF may carry out general tax inspections, including on income from book sales, VAT, corporate tax, and compliance with obligations regarding the RO e-Factura system (issuance of electronic invoices for B2B transactions, if applicable). Also, consumer protection authorities (ANPC) may verify compliance with legislation on book labeling (e.g., presence of ISBN, price, publisher information). In addition, if the publishing house also carries out printing activities (internally), environmental regulations must be respected, but typically publishing refers only to content creation and production coordination, outsourcing printing.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies engaged in book publishing activities are liable for corporate income tax (16%) or micro-enterprise tax (1% or 3%, depending on revenue and number of employees). VAT applies to the sale of books, usually at the standard rate (19% in 2024), except for school books, textbooks and others exempt from VAT under the Fiscal Code (art. 292). The publisher must issue electronic invoices through the RO e-Factura system for B2B transactions, and for B2C sales (to individuals), a fiscal cash register may be used. Specific accounting includes recording production costs (acquisitions of editing, proofreading, printing services, payment of copyright fees). Royalties paid to authors qualify as income from intellectual property rights, with the obligation of withholding income tax (10%) and social insurance contributions (if the author is not an employee). The risk of ANAF audit arises from incorrect VAT declaration for book sales, incorrect issuance of electronic invoices, or incorrect registration of copyright fees. Also of major importance is the fiscal vector – correct registration with ANAF of the registered office and work points, as well as filing of declarations (e.g., D100, D300, D112 for employees). It is recommended to consult a specialized tax consultant for optimizing payments and avoiding penalties.