6392

Authorization procedure and Trade Register aspects for CAEN 6392

CAEN code 6392 is classified as "Other information service activities n.e.c." and generally includes activities of providing information, content aggregation, media monitoring, market research services, and information consultancy. It does not include call-center activities (CAEN 8220) or financial intermediation (CAEN 64xx).

For registration with the Trade Register (ONRC) of a company with the main object CAEN 6392, the standard file must be submitted via the E-Registrul Comerțului system (portal.onrc.ro) or physically at the territorial office. The required documents include: updated certificate of registration, registration application signed by the administrator, the constitutive act (company contract/statute), and the affidavit under Law 359/2004 regarding the fulfillment of operating conditions. This affidavit certifies that the company does not require prior approvals for the issuance of the registration certificate for the registered office or the object of activity, except in cases where it processes personal data under a special regime (see below).

The ONRC Nomenclature accepts this class without prior authorization restrictions, but in practice, for information services involving access to government or private databases, it is recommended to obtain the necessary contractual agreements and to check whether the activity falls under Law 677/2001 on the protection of individuals with regard to the processing of personal data (repealed, replaced by the directly applicable GDPR Regulation).

For the registered office, no operating permit from the town hall is required unless the company carries out its activity in premises with public access. For the declared office (fiscal domicile), an affidavit will be submitted according to art. 4 of Law 359/2004.

Regulatory framework, specific approvals, and control institutions

Direct regulatory institutions: For CAEN 6392, the Tax Authority (ANAF) remains the main fiscal authority. There is no mandatory special approval before registration, except in cases where the activity involves the processing of classified information or state secrets (in which case Law 182/2002 on the protection of classified information applies and an approval from the Romanian Intelligence Service or the National Authority for the Protection of Classified Information must be obtained). For most economic operators providing commercial, press, or business information, such approvals are not required.

Secondary obligations: At ANSPDCP (the National Supervisory Authority for Personal Data Processing), notification of processing operations in the form of a security declaration is required if personal data is processed for information or monitoring purposes (for example: customer databases, employees). Although Regulation 679/2016 has simplified obligations, it is mandatory to appoint a data protection representative if the activity involves large-scale processing.

Other authorizations: If the company provides media monitoring or market research services through methods involving surveys or polls, an authorization from the National Institute of Statistics for official statistical surveys may be required. However, for current commercial activities, no approval is required from the OPC (Office for Consumer Protection) unless documents for public information that may be considered advertising materials are issued.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal point of view, CAEN 6392 falls under general services, not subject to special VAT regimes (e.g., margins, exemptions). The company will apply the standard VAT rate of 19%, with the possibility of issuing reverse charge invoices only if it provides IT services (e.g., data aggregation in electronic format) for beneficiaries in the EU, applying art. 278 para. 2 of the Fiscal Code (provision of electronic services, telecommunications, broadcasting, or via the internet).

Mandatory tax returns: Monthly/quarterly, Declaration 300 (VAT return) and Declaration 100 or 112 for contributions are submitted. For companies with income from cross-border information services, Declaration 390 (recapitulative VAT statement) is also mandatory. Upon establishment, Declaration 070 (fiscal vector) is completed at ANAF, in which the object of activity, form of taxation (micro or profit), and VAT regime are entered.

The audit risk from ANAF for this class is medium, but increases if inconsistencies are found between the declared object of activity and the actual object (for example, declared as an information provider but carrying out undeclared intermediation activities). The risk analysis procedure is based on the turnover of income accounts, the profit margin, and the frequency of intra-Community transactions. Companies providing capital market monitoring or financial information services may come to the attention of ANAF if they do not justify the source of the information or if the invoiced amounts are disproportionate to those declared by the beneficiaries.

Specific accounting: As a rule, income from information services is recognized on a contractual basis, at the time of performance, according to IAS 18 or IFRS 15 (if applied stand-alone). It is recommended to keep separate records of external data acquisition costs in account 628 "Other expenses with external services." There is no special chart of accounts, but it is suggested to use account 704 "Income from services rendered" distinct from any income from subsidies (if the company obtains EU funds for data projects).

To avoid the risk of fiscal reclassification, contracts must specify exactly the information object, the delivery method (physical/electronic) and confidentiality elements. In the absence of clear clauses on assignment of information or copyright on the database, ANAF may argue that the activity is a mere intermediation, which would attract additional fiscal obligations.