6110
Telecommunications activities via cable networks, wireless networks and satellite
This code covers the provision of telecommunications services via fixed (cable), mobile (wireless) and satellite networks, including internet access, telephony and data transmissions. Essentially, if you offer customers connectivity via fiber optic, fixed or mobile telephony, or satellite communication services, this is your code. Activities include network operation, subscription management and technical support.
Entrepreneur Profile
Acest cod este destinat companiilor care operează rețele de telecomunicații și oferă servicii de comunicații electronice către public sau alte întreprinderi. Este potrivit pentru furnizori de internet (ISP), operatori de telefonie mobilă și fixă, furnizori de servicii prin satelit, precum și pentru companii care oferă pachete triple-play (internet, telefonie, TV).
Who should avoid:
Avoid the exclusive use of code 6110 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 6110
For registration with the Trade Register (ONRC) of the CAEN 6110 activity, the applicant must submit the registration application to the Trade Register, accompanied by the constitutive act specifying the main object of activity. According to Law 359/2004, a sworn declaration is submitted stating that the company fulfills the operating conditions. Telecommunications activities, including those via cable, wireless or satellite, are not subject to prior authorization by the ONRC, but licenses are subsequently required from the National Authority for Administration and Regulation in Communications (ANCOM). Upon incorporation, the registration fee is paid according to ONRC tariffs and the minimum share capital for individual enterprises (PFA) or limited liability companies (SRL) is ensured. It is recommended to verify that the company name does not coincide with a protected trademark.
Regulatory framework, specific approvals and control institutions
The main regulator is ANCOM, which issues licenses for the use of frequencies and authorizations for the provision of electronic communications networks and services. Operators must comply with Emergency Ordinance 111/2011 on electronic communications and Law 154/2012 on the general authorization regime. For infrastructure installation, building permits from local authorities are required, and in the case of underground cables, approvals from the public domain administration. Current controls are carried out by ANCOM (for compliance with technical conditions and spectrum use) and by the Tax Authority (ANAF) for taxation. Operators must be authorized as network providers based on notification to ANCOM, and for satellite, the Decision of the ANCOM President 146/2014 applies. Non-compliance with licenses leads to contravention sanctions.
Tax management, ANAF audit risk and specific accounting
Tax obligations include corporate income tax (16% or 1%/3% on turnover, depending on revenue) or income tax in the case of micro-enterprises, if turnover is under EUR 500,000 and the conditions for exceeding are not met. VAT on collection or standard VAT, with the possibility of split payment (PLAF). Declarations 300 and 394 are filed monthly or quarterly. Employees involved in maintenance require D112 declarations. Major risk of ANAF audit in case of non-registration of subscription income or reversed deduction of equipment acquisition costs. Accounting must separately reflect installation costs, network depreciation (cable lines, active equipment) and provisions for client disputes. Invoicing through RO e-Factura and reporting in the e-Factura system is mandatory. When changing the fiscal vector from micro-enterprise to corporate income tax, the rules of the Fiscal Code apply, and ANAF may verify the correct classification under CAEN 6110 for the application of tax rates.
Included Activities
- ✅ Provision of internet access via cable (fiber optic, coaxial)
- ✅ Provision of internet access via wireless networks (Wi-Fi, LTE, 5G)
- ✅ Provision of fixed telephony services via cable networks
- ✅ Provision of mobile telephony services (including virtual - MVNO)
- ✅ Provision of satellite communication services (internet, telephony)
- ✅ Operation of telecommunications networks (backbone, distribution)
- ✅ Provision of data transmission services (VPN, leased lines)
- ✅ Provision of cable television services (IPTV, CATV) - only if part of a telecommunications package
Excluded Activities
- ❌ Retransmission of TV programs via cable as a separate activity (code 6021)
- ❌ Media content production activities (code 5911, 5912)
- ❌ Sale of telecommunications equipment without service provision (code 4652)
- ❌ Hosting and cloud computing activities (code 6311)
- ❌ Telecommunications activities via fixed telephone networks exclusively for own use (code 6190)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out activities under CAEN code 6110?
It is necessary to register with the National Authority for Administration and Regulation in Communications (ANCOM) as a provider of electronic communications networks and services, as well as to obtain licenses for the use of the radio spectrum (if applicable).
What are the specific tax obligations for this code?
In addition to corporate/income tax and VAT, there is an obligation to pay the spectrum fee (if using radio frequencies) and the contribution to the Universal Service Fund (0.5% of revenues from electronic communications services).