5812

Authorization procedure and Trade Register aspects for CAEN 5812

Setting up a company that carries out newspaper editing activities (CAEN 5812) requires completing the standard registration procedure with the National Trade Register Office (ONRC). The registration request is submitted with a qualified electronic signature, and the main activity object is declared according to the Classification of Activities in the National Economy – class 5812. If the company also edits and publishes newspapers in print form, it is recommended to mention CAEN code 5811 (book publishing) as a secondary object to cover the entire editorial spectrum.

Standard documentation includes: the constitutive act (statute or company contract), specimen signature, proof of registered office (title deed or lease/loan agreement and affidavit in accordance with Law 359/2004 on the conformity of the space). The ONRC registration fee is charged (approx. 200-600 RON), plus the publication fee in the Official Gazette (if the company exceeds certain thresholds). For online newspaper editing, no environmental permits are required; for the print version, an environmental permit from the Environmental Protection Agency may be necessary (if printing is done in-house, which falls under CAEN code 1811).

Regulatory framework, specific permits, and control institutions

Newspaper editing activities (5812) are regulated by the Press Law (Law no. 62/2001, republished) and the Criminal Code, regarding journalistic content. There is no prior operating authorization, but registration with the Tax Authority (ANAF) is mandatory via the fiscal registration declaration (Form 010) and declaration of the fiscal vector. For periodicals (print or online), registration in the ISSN or ISBN system is required, through the National Library of Romania.

Control institutions include: ANAF (for tax compliance), the National Audiovisual Council (only if the newspaper is broadcast via radio/TV), and the National Authority for Consumer Protection (for misleading advertisements). Newspapers that offer fiscal or economic advice are also subject to rules set by CECCAR (the Body of Expert Accountants).

Fiscal management, ANAF audit risk, and specific accounting

Fiscally, income from newspaper sales (paper or digital subscriptions) is taxed according to the quarterly or monthly VAT declaration system (standard rate 19%, if turnover exceeds 300,000 RON/year). Specific deductible expenses include: paper (if printed), compensation for journalist collaborators (copyright contracts, with 10% withholding tax and contributions), rent, and IT infrastructure.

For advertising income, the 19% VAT regime applies. At the end of the financial year, Declaration 101 (corporate income tax) and Declaration 300 (VAT return) are submitted. The risk of an ANAF audit is medium to high, given that advertising and subscription income may be underreported. It is recommended to use the RO e-Factura system for all issued and received invoices, and for collaborators with copyrights, submit the Single Declaration by May 25 of the following year.

In accounting, specific accounts are used: 701 (income from newspaper sales), 704 (advertising services), 707 (subscriptions). Depreciation of printing equipment (if owned) is done over 3-5 years. For online newspapers, hosting and website development expenses are classified under 3011-3014. It is important that the statute includes clear clauses regarding liability for content to limit legal exposure.