5819
Other publishing activities
This code covers the editing of printed or electronic publications that do not fall into other categories, such as catalogs, flyers, guides, postcards, greeting cards, forms, posters, art reproductions and advertising materials. Activities include the production and distribution of these materials, either on physical or digital media. It is ideal for entrepreneurs who wish to publish customized or niche works, without being traditional book or newspaper publishers.
Entrepreneur Profile
Acest cod este potrivit pentru freelanceri, SRL-uri sau microîntreprinderi care produc materiale tipărite sau digitale personalizate, cum ar fi designeri grafici, agenții de publicitate, editori de cataloage de produse, producători de materiale promoționale sau edituri de nișă care nu publică cărți sau periodice.
Who should avoid:
Avoid the exclusive use of code 5819 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 5819
For registration with the Trade Register of a limited liability company with CAEN code 5819 "Other publishing activities", the exact specification of the object of activity according to the CAEN Rev. 2 classification is mandatory. The constitutive act and the registration application must specify "5819 – Other publishing activities" (including the publishing of books, brochures, maps, musical scores, digital publications, educational software, etc.). It is recommended to specify secondary complementary codes, e.g., 5811 (book publishing), 5821 (software game publishing) or 6311 (data processing, hosting). For incorporation, the following are submitted: the constitutive act, proof of registered office (loan/lease agreement + land registry extract), affidavit in accordance with Law 359/2004 regarding prior endorsements/authorizations. At the Trade Register (ONRC), the acquisition of legal personality and fiscal registration are verified; subsequently, the file is completed with the specimen signature and the declaration of beneficial owner. If activities related to the collection of information from the internet are carried out, registration as a personal data operator with the National Supervisory Authority (ANSPDCP) is required.
Regulatory framework, specific endorsements and control institutions
Publishing activities are not absolutely liberalized but are subject to Law 8/1996 on copyright and related rights; Law 82/1991 (accounting); Government Emergency Ordinance (GEO) 28/1999 (electronic commerce); GEO 111/2011 (electronic communications). There is no prior endorsement from the Tax Authority (ANAF) or the Trade Register (ONRC) for this code, but the need to obtain licenses for protected content is required (e.g., publishing academic or technical works may require the consent of the rights holders). If publishing involves online distribution, the rules regarding VAT on electronic services apply (Fiscal Code – articles 271-278). Control is exercised by ANAF, ANSPDCP, the Ministry of Culture (for ISBN acquisitions) and the Ministry of Communications (for digital services). Registration with the Works Registry (OPLC) is mandatory if original works are published; the annual authorization fee is paid to the Romanian Copyright Office (U.N.C.R.) (if protected works are published). In principle, no environmental endorsement applies (there is no specific pollution). In the case of editing digital content (games, e-learning platforms), obtaining an IT security certificate (ISO 27001) for corporate clients is recommended but not mandatory by law.
Tax management, ANAF audit risk and specific accounting
Income from publishing is considered income from services (Article 31 of the Fiscal Code) and is taxed at 16% (or 1/3% for micro-enterprises if turnover is under EUR 500,000). VAT for publishing is standard (19%) for digital books or electronic services; exception: printed books may benefit from a reduced rate of 5% (under GEO 227/2008, as amended), but code 5819 generally does not include printing. For digital publishers, VAT is charged according to Article 277; invoices must specify the CNP/CUI. Declaration 406 (e-Factura) is mandatory from 2024 for B2B supplies. The tax on personal income (dividends) is calculated at 8% on distributed profit. Employment of staff: declaration to REVISAL; for collaborators with a PFA, income tax (10%) + social contributions (25% health + 25% pension) apply. ANAF risk: tax inspection for publishing activities focuses on non-declaration of copyright, under-invoicing or fictitious records. Written contracts for the acquisition of copyright, separate records of publishing expenses, and a centralized register of publishing contracts are recommended. If hosting or content hosting services (CAEN code 6311) are provided, these entail additional obligations regarding log retention (Law 506/2004, GEO 111/2011) and risks of account seizure. Annual tax obligations: the single declaration (D220) and financial statements (balance sheet) submitted to ONRC and ANAF through e-Declarations. Annual register tax: approximately 100-200 lei (depending on capital). There are no special taxes for publishing, but Law 8/1996 provides for a contribution to UNCR (0.5% of turnover for music/poetry). Optimization: micro-enterprise with 1-3 employees, virtual office (low prices), no need for building permits. Registration as a non-profit (association) is prohibited (corporate income tax) if the purpose is editorial.
Included Activities
- ✅ Editing of catalogs
- ✅ Editing of leaflets and prospectuses
- ✅ Editing of guides and manuals
- ✅ Editing of postcards and greeting cards
- ✅ Editing of forms and administrative documents
- ✅ Editing of posters and billboards
- ✅ Editing of art reproductions
- ✅ Editing of advertising and promotional materials
- ✅ Editing of electronic publications (e-books, interactive PDFs)
- ✅ Editing of maps and plans
- ✅ Editing of calendars and diaries
- ✅ Editing of musical scores
- ✅ Editing of educational and training materials
Excluded Activities
- ❌ Publishing of books (code 5811)
- ❌ Publishing of newspapers (code 5813)
- ❌ Publishing of magazines and periodicals (code 5814)
- ❌ Publishing of software games (code 5821)
- ❌ Printing and reproduction of recordings (codes 1811-1812)
- ❌ Pre-press and post-press activities (code 1813)
- ❌ Video and audio recording activities (codes 5911-5920)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out activities under CAEN code 5819?
No special operating authorizations are required, but the rules on copyright and data protection must be followed. If you distribute printed materials, you may need an authorization from the local council for the point of work.
Can I invoice graphic design services under this CAEN code?
Yes, you can invoice graphic design services associated with the editing of materials, as long as the final result is a publication (printed or electronic). If you only provide design without editing, code 7410 (Specialised design activities) is more appropriate.