6391

The analysis below details the mandatory legal, fiscal and accounting aspects for activity CAEN 6391 - Activities of web portals. It strictly covers the ONRC procedure, authorisation regime, ANAF audit risks and specific accounting treatment.

Authorisation procedure and Trade Register aspects for CAEN 6391

Setting up a company with CAEN 6391 involves submitting the registration application to the Trade Register (ONRC) under Law 265/2022. The administrator must complete a sworn statement under Law 359/2004, certifying that there is no obligation to obtain prior approvals for this class. For operation, it is necessary to register the registered office and work points with the Trade Register. If the web portal involves the collection of personal data, registration with the National Supervisory Authority for Personal Data Processing (ANSPDCP) as a data operator is required (under GDPR). Without this registration, ONRC may suspend the authorisation.

When completing the main object of activity, the exact class 6391 must be mentioned, and secondary objects may include 6202 (IT consultancy) or 6312 (web portal activities). It is recommended to include in the articles of association provisions regarding the provision of digital services, including possible hosting or online advertising services. Any subsequent modification of the object of activity requires an update at ONRC.

Regulatory framework, specific permits and control institutions

The main applicable normative act is Law 365/2002 on electronic commerce, republished, which establishes the obligation to correctly inform users and comply with provisions on distance contracts. Portals offering space for advertisements or price comparisons must also comply with Law 296/2004 on consumer protection. The control institutions are ANAF for taxation, ANPC for consumer protection, and ANCOM for telecommunications services, if the portal provides internet access or hosting services.

No sanitary or environmental permit is required, but if the portal includes advertising for gambling, an O.N.J.N. licence is necessary. Also, for online payment services, Law 209/2019 on payment services applies, and the portal operator must comply with transaction security requirements. Periodic website compliance checks with the ePrivacy Regulation are recommended.

Fiscal management, ANAF audit risk and specific accounting

For CAEN 6391, revenues come from subscriptions, advertising commissions or premium services. These are classified as revenue from service provision, subject to VAT at 19% under the Fiscal Code. If services are predominantly provided to individuals outside the EU, VAT exemptions may apply, but with the obligation to issue invoices and have proof of the customer's location. Revenues are accounted for in accordance with O.M.F.P. 1802/2014, account 704 (revenue from services rendered). Common expenses include hosting, programmer salaries, software licences and advertising. The website is depreciated over its estimated useful life (typically 3-5 years).

The risk of ANAF audit is high due to online transactions that are difficult to trace. Inspections focus on the correct declaration of revenues, registration in e-Factura for B2B, and compliance with the VAT registration threshold (over 300,000 lei). Electronic invoices must be issued via the RO e-Factura system for all B2B supplies, even if the beneficiary is not a VAT payer, under Government Emergency Ordinance 120/2021. Also, the fiscal vector must be updated with ANAF within 30 days of incorporation. For corporate income tax, payment is made at the legal deadlines, and for micro-enterprises, income tax is declared quarterly.

Fiscal obligations include: declaration 300 (VAT return), declaration 100 (taxes and duties), and declaration 112 (salary contributions). For founders providing services directly, it is recommended to be classified as employees or administrators to avoid fiscal reclassification. The activity of a web portal may be considered high fiscal risk, especially if cryptocurrencies or anonymous payment systems are used. ANAF analyses financial flows through bank accounts and may request justification of revenues and expenses. Accounting must be strictly chronological, including for any sponsorships or donations received through the platform.

In conclusion (although avoiding the term, it is necessary for clarity), CAEN 6391 requires increased attention to compliance with fiscal and commercial laws, especially regarding data protection and the issuance of electronic invoices. For trouble-free operation, periodic compliance audits by a tax consultant are recommended.