7120

Authorization Procedure and Trade Register Aspects for NACE 7120

For registration with the National Trade Register Office (ONRC) of a company carrying out technical testing and analysis activities (NACE code 7120), the standard incorporation steps are followed: submission of the registration application, the constitutive act (for LLC, JSC, etc.) and the identity documents of the associates/managers. There is no specific authorization issued by ONRC for this class, however certain sub-activities (e.g., food safety testing, medical analyses, tests on hazardous materials) may require permits from authorities such as ANSVSA, ANPC, ISCIR or the Ministry of Health. It is recommended to verify secondary NACE codes depending on the exact field (7121, 7122, etc.). When completing the sworn declaration according to Law 359/2004, the manager must clearly state that no prior authorization is required for the main activity, except in special cases. ONRC will assign a unique registration number and VAT code, where applicable.

Regulatory Framework, Specific Permits and Control Institutions

Technical testing and analysis activities are mainly regulated by Law no. 12/1990 on consumer protection, Emergency Ordinance no. 44/2008 on the conduct of economic activities, and national/international standards (e.g., ISO 17025 standards for laboratories). Control institutions include: the National Authority for Consumer Protection (ANPC) for products, the State Inspectorate for the Control of Boilers and Pressure Vessels (ISCIR) for installations, the National Sanitary Veterinary and Food Safety Authority (ANSVSA) for food. For the accreditation of testing laboratories, certification from the Romanian Accreditation Association (RENAR) is required, according to standard SR EN ISO/IEC 17025, which involves periodic audits. Lack of accreditation does not prevent the activity, but restricts the issuance of test reports with official value (e.g., for litigation, exports). Minimum equipment must be metrologically calibrated and calibration records kept.

Fiscal Management, Tax Authority (ANAF) Audit Risk and Specific Accounting

From a fiscal perspective, NACE 7120 qualifies as a professional activity, subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3%), depending on turnover and number of employees. The fiscal vector must include the corresponding NACE code. Transactions may be VAT-exempt under Article 292 of the Fiscal Code if they fall under technical expertise services (analyses, testing). Invoicing through the RO e-Factura system is mandatory, and for services provided to EU clients, special VAT rules apply (place of supply). ANAF may apply increased audit risk in the case of cash settlements, lack of working hours records, or inconsistencies in monthly reports (D112, D300, D390). Accounting must distinctly reflect costs for laboratory equipment, raw materials (reagents) and depreciation. It is recommended to conclude standard contracts regarding sample confidentiality and liability for results. For subcontracting analyses to third parties, withholding tax applies (2% for non-resident legal entities). Also, obtaining operating permits (e.g., from ISU, DSP) may generate deductible expenses. Filing the unique declaration (D212) is required for income from liberal professions if this legal form is chosen.