7010
Activities of head offices, centralized administrative offices
This code covers the management and coordination activities of company headquarters, which control and administer local units or subsidiaries. Essentially, it refers to central offices that set strategy, policy, and overall planning, without producing goods or providing services directly. For example, a company with multiple workplaces can register its headquarters under this code, while each local unit will have its own specific CAEN code.
Entrepreneur Profile
Acest cod este destinat companiilor care au o structură organizațională complexă, cu mai multe puncte de lucru sau filiale, și care doresc să centralizeze funcțiile de management, administrare și control la sediul principal. Este util pentru SRL-uri sau corporații care coordonează activitățile mai multor entități, fără a desfășura ele însele activități operaționale directe.
Who should avoid:
Avoid the exclusive use of code 7010 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 Registry aspects for CAEN 7010
Registration with the National Trade Register Office (ONRC) for CAEN code 7010 involves going through the standard procedure for establishing a legal entity, either through the simplified registration system (according to GEO 116/2009) or through judicial means. When filing the application, the main object of activity is specified: 7010 - Activities of head offices, centralized administrative offices. This involves managing the leadership, coordination and administration activities of an entity, without directly carrying out production or sales. The organizational structure must include the registered office (with proof of the right of use), the subscribed share capital and the appointed administrator. No specific prior approvals are required, but it is recommended to verify the premises in advance according to Law 359/2004, by means of an affidavit of the administrator. After registration, the unique registration code (CUI) is requested and the registration statement is filed with the ONRC.
Regulatory framework, specific approvals and control institutions
CAEN 7010 has no special sectoral regulations, but is subject to the general rules applicable to commercial companies (Law 31/1990, GEO 98/2010). The main institutions involved are THE TERRITORIAL LABOR INSPECTORATE (for labor relations, collective/individual contracts), THE PUBLIC HEALTH DIRECTORATE (only if there are employees, regarding hygiene conditions at the registered office) and ANAF (for taxation). The entity does not require environmental, sanitary-veterinary or fire safety approvals, unless the registered office is also a workplace with material activities. The activity is taxed through the Single Declaration (for income of natural persons) and monthly/quarterly/annual reports (Form 100, 300, 390, 101).
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 7010 involves income from management and administration services of the parent company (holding) or of affiliated entities. Accounting is kept on a double-entry basis, recording personnel expenses (salaries of directors, advisors), rents, utilities and consultancy fees. It is mandatory to apply the VAT regime (if turnover exceeds the threshold of 300,000 RON) and to report through RO e-Factura for B2B transactions. Profit tax is calculated at 16% (or 1% on revenue for micro-enterprises, if conditions are met). The tax base is adjusted with non-deductible expenses (e.g. fines, sponsorships). We recommend keeping separate records of administrative expenses from operational ones, to minimize the risk of fiscal reclassification. ANAF can initiate an audit in case of deviations from the fiscal vector (failure to file declarations, discrepancies between declared income and actual operations) or in case of non-compliant transfer pricing transactions. The permanent updating of declarations 394 and 311 is required, as well as the submission of annual financial statements to ONRC and ANAF. Using the services of a certified accountant minimizes the specific risks of this CAEN code 7010.
Included Activities
- ✅ Head office management and administration activities
- ✅ Coordination and management of local units or subsidiaries
- ✅ Strategic planning, setting general policies and objectives
- ✅ Control and supervision activities of the operations of controlled entities
- ✅ Secretariat, accounting and human resources services for the entire group
Excluded Activities
- ❌ Production or direct service provision activities (these fall under specific codes)
- ❌ Management consultancy activities provided to third parties (code 7022)
- ❌ Holding activities (code 6420)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
Can I register the registered office of my SRL with CAEN code 7010, even if I do not have multiple workplaces?
Yes, you can, but it is not recommended. Code 7010 is specific for management and administration activities of subordinate units. If you do not have subsidiaries or workplaces, it is more appropriate to choose a CAEN code corresponding to the main activity you actually carry out.
What additional taxes and fiscal obligations does this CAEN code entail?
There are no special taxes solely for this code. Fiscal obligations are general: profit tax (or micro-enterprise tax, if applicable), VAT (if you exceed the threshold), social contributions. However, if the head office provides services to subsidiaries (e.g., management, accounting), these can be invoiced and may generate taxable income.