5920
Activities of audio recording and music editing
This code covers the production of master audio recordings, including in own or mobile studios, as well as music editing activities (mixing, mastering, audio restoration). It also includes the publication and distribution of music recordings, either on physical or digital media. It is the appropriate code for record labels, music producers and sound engineers who produce professional audio content.
Entrepreneur Profile
Acest cod este destinat producătorilor muzicali, inginerilor de sunet, caselor de discuri, artiștilor independenți care își produc propria muzică, precum și companiilor care oferă servicii de înregistrare și post-producție audio. Este util atât pentru freelanceri, cât și pentru SRL-uri care operează studiouri de înregistrare sau editare muzicală.
Who should avoid:
Avoid the exclusive use of code 5920 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 NACE 5920
For setting up a company that will carry out audio recording and music editing activities (NACE 5920), the founders must submit to the Trade Register (ONRC) the registration application, the constitutive acts and the affidavit according to Law no. 359/2004 on the fulfillment of operating conditions. No special prior authorizations are required from the Trade Register, but the main activity object must be specified as NACE 5920. After the registration certificate is issued, the company will request from the Tax Authority (ANAF) the attribution of the unique registration code (CUI) and registration in the fiscal vector. The legal term for solving the application at the Trade Register is maximum 5 working days, but can be reduced to 1 day through electronic procedures.
Regulatory framework, specific approvals and control institutions
The activity NACE 5920 does not require operating authorizations issued by institutions such as ANSI or ANPC, except when it involves related activities subject to Law 8/1996 on copyright. For music editing, it is mandatory to conclude contracts with collective management organizations (e.g., UCMR-ADA, CREDIDAM) for licensing works. Relevant control institutions are MCSI (for legislation in the field) and the Ministry of Finance (through ANAF). No environmental, health or occupational safety approvals are required, except for complying with general regulations (Government Decision 355/2007 on occupational safety, Law 319/2006).
Tax management, ANAF audit risk and specific accounting
The legal person classified under NACE 5920 is subject to profit tax of 16% (if not opting for micro-enterprise with 1% or 3% income tax, depending on revenues and number of employees). VAT applies to collections if turnover exceeds the threshold of RON 300,000 (the exemption for micro-enterprises can be maintained up to EUR 500,000). VAT registration is done through declaration 088. Major ANAF audit risk: non-declaration of income from streaming, concerts or licenses and non-use of RO e-Factura (mandatory from 2024). Accounting must separately reflect production costs (studios, equipment, copyright) and amortization of intangible assets (software, works). Monthly declarations (D300, D390, D394) and annual ones (D101, balance sheet) are submitted according to legal deadlines. Strict management of copyright assignment contracts is recommended to avoid tax adjustments.
Included Activities
- ✅ Production of original master audio recordings
- ✅ Audio recording activities in studio or on location
- ✅ Editing, mixing and mastering of audio recordings
- ✅ Restoration and remastering of old recordings
- ✅ Publication and distribution of music on physical media (CD, vinyl) or digital (streaming, downloads)
- ✅ Music editing activities for soundtracks, advertisements, games, etc.
- ✅ Rental of recording studios and related audio equipment
Excluded Activities
- ❌ Mass reproduction of audio media (code 1820)
- ❌ Retail trade of records, tapes and CDs (code 4763)
- ❌ Publishing of books and other publications (code 5811)
- ❌ Radio broadcasting (code 6010)
- ❌ Film and video production activities (codes 5911, 5912)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out activities under NACE code 5920?
No special operating authorizations are required, but registration with ORDA (Romanian Copyright Office) is recommended for copyright management. Also, if the activity involves public broadcasting, licenses from collective management organizations (e.g., UCMR-ADA) may be necessary.
What special taxes apply for this NACE code?
There are no special taxes, but income from copyright may benefit from reduced tax rates (10% for authorized individuals). For LLCs, standard profit tax (16%) or micro-enterprise income tax (1% or 3%) applies, depending on turnover.