6290

Authorization procedure and Trade Register aspects for CAEN 6290

For the registration of a company that will carry out activities classified under CAEN code 6290 ("Other information technology service activities"), the procedure at the National Trade Register Office (ONRC) involves submitting the standard application, the articles of incorporation, proof of registered office, and the affidavit pursuant to Law 359/2004 on fulfilling the operating conditions. A certificate of registration from ONRC is not required before starting the activity, but it is recommended to check the availability of the company name. For the registered office, the owner's consent and proof of use rights (lease agreement, loan agreement or title deed) are required. The Tax Authority (ANAF) will issue proof of tax registration, and subsequently the unique registration code (CUI) and the tax registration certificate will be requested. For CAEN 6290, no special prior authorizations from ONRC are required, but actual operation may require specific permits described in the following section.

Regulatory framework, specific permits and control institutions

Activities classified under CAEN 6290 cover various IT services (consultancy, technical assistance, network administration, cybersecurity, etc.) not included in other separate codes. From a legal perspective, there is no single operating authorization at national level for this code. However, depending on the specifics, permits from the National Authority for Administration and Regulation in Communications (ANCOM) may be required if the services involve electronic communications networks or postal services. If hardware maintenance services are provided, regulations on electrical/electronic waste (WEEE) apply, with the obligation to register with the National Environmental Protection Agency. For financial-related activities (e.g., payment systems), obtaining clearance from the National Bank of Romania is required. Relevant control institutions are ANAF, ITM, ISU, Environmental Guard, and the National Supervisory Authority for Personal Data Processing (ANSPDCP) – the latter for GDPR compliance when processing client data.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, taxpayers with CAEN code 6290 are subject to the general rules of the Fiscal Code. Corporate income tax (16%) or micro-enterprise income tax (1% or 3% depending on revenue) applies based on classification. VAT is due if turnover exceeds the threshold of RON 300,000/year or if opting for registration. The risk of ANAF audit is medium, but since the activity is predominantly intellectual, strict documentation of contracts, invoices, and justification of performance through receipt minutes or activity reports is recommended. For IT services with digital delivery (platform access, licenses), specific VAT rules apply (place of supply, electronic invoicing via RO e-Factura). Accounting must distinctly show projects, personnel costs and development expenses. Maintaining time records is recommended to support expense deductibility. The single declaration (Form 212) is relevant for individuals earning income from IT services as a sole proprietor or from intellectual property rights. Also, the fiscal vector must be updated in case of change of registered office or activity.