7111

Authorization procedure and Trade Register aspects for CAEN 7111

To set up a company with the main activity CAEN 7111 (Architectural activities), authorized natural persons (PFA), individual enterprises (II) or limited liability companies (SRL) must comply with Law 359/2004 on simplifying registration procedures. At the Trade Register (ONRC), a sworn declaration is submitted stating that the company meets the legal conditions for carrying out the activity. Without prior approval from the Order of Architects, this CAEN code cannot be registered with the Trade Register.

Specific documents required for registration

• Certificate attesting the right to sign issued by the Order of Architects in Romania (OAR) for the designated person with technical responsibilities.
• Proof of enrollment in the National Register of Architects.
• For SRL, the administrator associate must hold an architect's degree or employ a certified architect.
• Employment contract or service agreement with the architect, if the associate is not an architect.

Regulatory framework, specific approvals and control institutions

Architectural activity is strictly regulated by Law 184/2001 on the organization and exercise of the architect profession. The Order of Architects in Romania (OAR) is the authority that issues approvals and verifies compliance with quality standards and professional ethics. Fiscal and commercial control is exercised by the Tax Authority (ANAF) and the Labor Inspectorate (ITM), and for projects with urban impact, approvals are required from town halls, traffic police or the Emergency Inspectorate (ISU).

Prior approvals and authorizations

• Preliminary OAR approval – mandatory before registration.
• OAR operating authorization – for legal entities, obtained after registration and hiring certified personnel.
• Urbanism certificate (if the premises involve technical equipment) – issued by the town hall.
• Occupational safety and health (SSM) check from the Labor Inspectorate (ITM) for the workplace.

Tax management, ANAF audit risk and specific accounting

For CAEN 7111, the Fiscal Code establishes specific obligations. The tax base is determined according to accrual accounting. Architectural firms face a high risk of ANAF audit due to high-value transactions, fees, and daily allowances for site visits.

Essential tax obligations

• Single declaration (Government Emergency Ordinance 44/2022) – for estimated income and income tax.
• RO e-Factura – mandatory for all invoices issued in B2B relations and to the state.
• VAT registration – exemption threshold RON 300,000 for 2024, with optional exceedance.
• Declaration 304 for VAT and Declaration 406 for tax reporting software.

Critical points attracting ANAF attention

• Correctness of travel expenses: taxation of daily allowances and accommodation according to the Fiscal Code.
• Subcontracting: verification of collaborator status (PFA/SRL) to avoid undeclared work.
• Transfer pricing: for services provided to affiliated companies.

Specific accounting requires distinct reporting of fees versus project expenses. It is recommended to use specialized settlement forms and archive technical documentation for at least 10 years according to Law 105/1996. The fiscal vector is completed upon registration or whenever changes in the activity object occur.