6190

Authorization procedure and Trade Register aspects for CAEN 6190

Setting up a company that will carry out activities under CAEN code 6190 – 'Other telecommunications activities' – involves going through the standard registration procedures at the Trade Register (ONRC), with the note that the main object of activity must be drafted exactly according to the Classification of Activities in the National Economy, specifying that it includes individually unregulated telecommunications services (e.g., data transmission services, internet access services without providing own network, value-added electronic communications services). When filing the application, the declaration on one's own responsibility according to Law 359/2004 regarding the fulfillment of operating conditions is completed. The administrator and associates must declare the fiscal vector (Form 010) upon completion of registration, and subsequently, within 30 days, request VAT registration if the estimated turnover exceeds the legal threshold. For subsequent changes (change of registered office, extension of object of activity), specific forms must be submitted to the Trade Register, with the corresponding fees.

Regulatory framework, specific approvals, and control institutions

Although CAEN 6190 is a residual category, the concrete activities may require authorization from the National Authority for Administration and Regulation in Communications (ANCOM). If the company provides public electronic communications networks or electronic communications services intended for the public (e.g., VoIP, messaging), prior notification to ANCOM and obtaining a spectrum usage license (if applicable) are mandatory. In the case of internet access services without own infrastructure, a declaration on one's own responsibility may suffice. Also, for call center or technical support services, data protection rules (GDPR – Regulation 679/2016) and related legislation apply, with notification to the National Supervisory Authority for Personal Data Processing (ANSPDCP). Control over compliance with operating conditions falls under ANCOM, while the Tax Authority (ANAF) checks fiscal aspects. No fire safety or environmental approvals are required for exclusively office activities, but if equipment is held in own premises, fire safety rules apply.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, income from telecommunications services falls under the standard tax base (19% VAT), and for services provided to individuals outside Romania, the VAT rules for B2C services apply (place of supply at the provider's establishment). Electronic invoicing through the RO e-Factura system is mandatory for B2B relationships starting 2024, and reporting is done via RO e-Factura. Also, payments to external suppliers (e.g., purchase of transmission capacity) must be declared in declaration 390. Expenses for licenses, equipment, and rent are deductible according to the Fiscal Code, with attention to the depreciation of specific equipment (normal useful life). Companies providing electronic communications services are subject to a medium ANAF audit risk, with alarm indicators being: high cash turnover, incorrect recording of prepaid service income, lack of supporting documents for contracts with foreign operators. Accounting must distinctly record income by categories (subscriptions, value-added services, traffic) and hold signed contracts with clients, in accordance with the provisions of the Accounting Law no. 82/1991. Monthly reporting obligations include the VAT return (Form 300), declaration 394, and, where applicable, the declaration on micro-enterprise income tax or corporate income tax. For employees, declarations 112 and 205 are submitted.