6831
Real estate transaction intermediation services
This code covers intermediation activities in real estate transactions, i.e. connecting sellers with buyers or owners with tenants, without involving direct ownership or management of properties. Real estate agents, brokers and consultants who facilitate sales, purchases or rentals of land, buildings and apartments fall under this code. It is suitable for any firm that offers real estate matchmaking services, negotiates prices and conditions, and prepares the necessary documentation for the transaction, without acting on its own behalf.
Entrepreneur Profile
Acest cod este destinat agențiilor imobiliare, brokerilor imobiliari independenți, consultanților imobiliari, precum și oricărui SRL sau PFA care mediază tranzacții imobiliare între părți, fără a deține proprietăți. Este potrivit pentru antreprenori care doresc să opereze o platformă de listări imobiliare sau să ofere servicii de matchmaking între proprietari și potențiali cumpărători/chiriași.
Who should avoid:
Avoid the exclusive use of code 6831 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 6831
To set up a company that will carry out real estate transaction intermediation (CAEN 6831), the registration file must be submitted to the Trade Register (ONRC) with the standard documents. It is necessary to submit a sworn declaration according to Law 359/2004, by which the administrator confirms compliance with the operating conditions. The main object of activity shall be stated exactly: „6831 - Real estate transaction intermediation services”. No special minimum share capital is required, but an adequate capital to cover initial expenses is recommended. The company may be an SRL or SA. After registration, the certificate of registration attesting the CAEN code is obtained. Do not forget to declare the real registered office, verified by the Trade Register (ONRC).
Regulatory framework, specific permits and control institutions
Real estate intermediation is not an activity strictly regulated by a special authority, but general legislation on consumer protection (ANPC) and competition (Competition Council) applies. No operating permits are required as in the financial field, but obligations under Law 333/2003 on property security (if handling valuables) and Law 129/2019 on money laundering must be observed. The Tax Authority (ANAF) controls compliance with tax obligations. For cross-border activities, the provisions on the provision of services in the EU apply. Registration in the RO e-Factura system for electronic invoice reporting is mandatory, even for legal entities.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, the company is liable for corporate income tax (16%) or microenterprise income tax (1% or 3% if the threshold is exceeded). Intermediation contracts must be invoiced with 19% standard VAT. There is a risk of reclassification by ANAF if commissions are under- or over-invoiced. Accounting is kept on a double-entry basis, with strict recording of commissions received. It is recommended to use account 704 (Income from services rendered). Reporting obligations include statement 394 (supplies/services), D406 (SAF-T) and the single declaration for associates' income. For contracts with individuals, mandate contracts must be concluded. Attention to the tax vector: registration as a VAT payer with MFP. Supporting documents: the intermediation contract, the handover protocol, the invoice. Non-compliance with declaration deadlines attracts fines from RON 500. I recommend implementing a contract and invoice management system to reduce audit risk.
Included Activities
- ✅ Intermediation in the sale of real estate
- ✅ Intermediation in the purchase of real estate
- ✅ Intermediation in the rental of real estate
- ✅ Real estate valuation for transactions
- ✅ Real estate consultancy for clients
- ✅ Preparation of documentation for transactions
- ✅ Organization of property viewings and presentations
- ✅ Negotiation of contractual terms between parties
Excluded Activities
- ❌ Real estate trading on own account (code 6810)
- ❌ Management of real estate (code 6820)
- ❌ Construction of buildings (code 4120)
- ❌ Notarial legal services (code 6910)
- ❌ Valuation activities for insurance (code 6622)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out real estate intermediation activities in Romania?
There is no specific state authorization for real estate intermediation, but registration with the Trade Register with CAEN code 6831 is recommended. Also, if the activity involves managing client funds, an authorization from the National Authority for Consumer Protection (ANPC) or compliance with anti-money laundering legislation may be required.
What taxes and duties apply to income from real estate intermediation?
Income from intermediation commissions is taxed according to the general regime: corporate income tax (16%) or income tax (for individuals), plus social contributions (CAS, CASS). For SRLs, corporate income tax or microenterprise income tax (1% or 3%) applies, depending on turnover. VAT applies when invoicing services, unless the company is exempt (threshold RON 300,000).