6039

Authorization procedure and Trade Register aspects for CAEN 6039

Setting up a company that will carry out the activity of CAEN code 6039 – 'Activities of distribution of other content' – involves going through the standard registration stages at the Trade Register (ONRC), with the mention that the main object of activity must be stated exactly according to the Classification of Activities in the National Economy. When submitting the registration application, the affidavit pursuant to Law 359/2004 will be completed, by which the administrator confirms the fulfillment of the legal conditions for operation. No special operating permits issued by the Trade Register are required for this code, but it must be taken into account that, depending on the content distributed, additional sectoral regulations may apply. It is also recommended to check compatibility with the registered office, especially if logistics or storage activities are carried out.

Regulatory framework, specific permits, and control institutions

Content distribution activities do not have a unified regulation under a single permit. If the distribution involves media products (films, music, software), the legal provisions on copyright and collective management may apply, under the authority of the Romanian Copyright Office (ORDA). In the case of distribution of digital content of a financial nature or gambling, permits from the National Authority for Administration and Regulation in Communications (ANCOM) and, respectively, the National Gambling Office (ONJN) are required. Also, if content with an impact on minors is distributed, legal restrictions on advertising and classification apply. Compliance control is ensured by the National Authority for Consumer Protection (ANPC) and, depending on the specifics, by the Territorial Labor Inspectorate (ITM) for aspects related to occupational safety.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal point of view, the company will be subject to corporate income tax or micro-enterprise income tax, depending on turnover and number of employees. At incorporation, the tax registration declaration (Form 010) is submitted and VAT registration is requested if the estimated turnover exceeds the threshold of 300,000 lei. It is mandatory to declare the tax vector for all due taxes and duties. Although CAEN 6039 has no special tax regime, the Tax Authority (ANAF) may initiate tax inspections particularly to verify the reality of distribution operations (lack of physical inventories, incomplete supporting documents). Accounting must distinctly reflect income from distribution, and expenses for content acquisition (licenses, copyrights) are recorded based on contracts and invoices. In the context of RO e-Factura and e-Transport, invoices to legal entities must be transmitted in the national system, and transports of goods exceeding a certain value threshold must be reported. It is recommended to consult a tax consultant for optimizing the cost structure and avoiding risks of fiscal reclassification.