6220

Authorization procedure and Trade Register aspects for CAEN 6220

Establishing a company that carries out information technology consultancy and management of computer facilities (CAEN 6220) does not require specific prior approvals or operating authorizations issued by the Trade Register (ONRC). The standard registration procedure involves submitting the application and the constitutive documents to the territorially competent Trade Register Office. For legal entities, it is mandatory to indicate the main object of activity according to the Classification of Activities in the National Economy – CAEN 6220. If the main IT consultancy activity also involves information system management services (e.g., server administration, cybersecurity), it is recommended to also mention the related secondary CAEN codes (6201, 6209). Law 359/2004 requires filing a declaration on own responsibility regarding the fulfillment of operating conditions, and for CAEN 6220, no additional documents beyond the standard ones are required.

Regulatory framework, specific approvals, and control institutions

IT consultancy activity is not subject to special authorizations from the Tax Authority (ANAF) or other institutions, except for particular cases: if the services include the processing of personal data, operators must register with the National Supervisory Authority for Personal Data Processing (ANSPDCP) in accordance with Regulation (EU) 679/2016 (GDPR). Also, providing consultancy services for clients in the financial-banking sector may require compliance with standards imposed by the National Bank of Romania (BNR) or the Financial Supervisory Authority (ASF). The relevant control institutions are ANAF – for verifying tax obligations, and the Labour Inspectorate (ITM) – for compliance with labor norms. There is no obligation to obtain an environmental permit for this CAEN class. If the company provides maintenance or technical support services at the client's premises, it is recommended to review the contractual clauses regarding civil liability.

Tax management, ANAF audit risk, and specific accounting

Companies operating under CAEN 6220 are liable for profit tax or micro-entity tax, depending on revenues and the number of employees. The standard VAT rate is 19%, but reverse charge applies for services provided to clients in other EU Member States, according to the Fiscal Code. Declarative obligations include submitting the single declaration (for those with income from independent activities) and VAT returns. ANAF audit risk arises particularly in establishing transfer pricing in relations with affiliated parties and justifying the deductibility of expenses for intra-Community acquisitions of IT equipment. Specific accounting involves separately recording consultancy services versus software license assignments. The use of the RO e-Factura system is mandatory for all invoices issued to Romanian legal entities, subject to fines. Contracts with clients must include clear clauses regarding the delivery of documentation and intellectual property rights. Also, the fiscal vector is completed at ANAF with CAEN code 6220, without needing to obtain special tax registration codes.