7210
Research and development in natural sciences and engineering
This code covers fundamental and applied research activities in natural sciences (physics, chemistry, biology) and engineering (mechanical, electrical, civil, etc.). Essentially, if your company develops new scientific or technological knowledge, tests prototypes or creates innovative solutions, this is the appropriate code. It does not include series production or ordinary technical consulting services.
Entrepreneur Profile
Acest cod este destinat firmelor de cercetare-dezvoltare (SRL-uri, institute, laboratoare) care desfășoară activități de inovare în domenii tehnice sau științifice. Este util pentru startup-uri tech, companii de inginerie care dezvoltă produse noi, laboratoare de testare acreditate, precum și pentru cercetători independenți care colaborează cu universități sau centre de cercetare.
Who should avoid:
Avoid the exclusive use of code 7210 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.
Authorisation Procedure and Trade Register Aspects for CAEN 7210
Setting up a company with the main activity object of CAEN 7210 requires compliance with the standard procedure at the Trade Register (ONRC). The registration application is submitted through the ONRC Online portal or at the counter, accompanied by the constitutive documents, the affidavit under Law 359/2004 regarding the fulfillment of operating conditions and, where applicable, specific endorsements. For CAEN 7210, no typical prior authorisations are required, but an accurate description of the activity must be included in the constitutive act, reflecting the field of research and development in natural sciences and engineering. During registration, the fiscal vector will be completed with the CAEN code 7210, and the Tax Authority (ANAF) will establish the declarative periodicity (monthly/quarterly) based on the estimated turnover.
Regulatory Framework, Specific Endorsements and Control Institutions
Research and development activities are regulated by Government Ordinance no. 57/2002 on scientific research and technological development, as subsequently amended. Specific endorsements may be required from the Ministry of Research, Innovation and Digitalisation (MCID) or from the National Agency for the Development of Research Programmes – if public funds are accessed. Also, if the activity involves handling dangerous substances, genetically modified organisms or radiation, environmental approvals (APM) and from the National Commission for the Control of Nuclear Activities (CNCAN) are mandatory. Control institutions: ANAF carries out specific tax inspections regarding research and development expenses; MCID may verify the eligibility of projects; and the Labour Inspectorate checks compliance with safety standards in laboratories.
Tax Management, ANAF Audit Risk and Specific Accounting
The Fiscal Code provides significant benefits for taxpayers effectively carrying out research and development activities: exemption from profit tax related to eligible expenses (art. 19^1) and the possibility of an additional 50% deduction for recorded expenses. It is mandatory to prepare a documentation file to demonstrate the research nature of the activity: projects, technical reports, patents, financing contracts. High risk of ANAF audit – inspectors analyse in detail whether the activity meets the legal definition (element of novelty, creativity, scientific uncertainty). The accounting must distinctly reflect the revenues and expenses related to each research project; it is recommended to use account 471 'Prepaid expenses' or separate analytical records. Tax returns include D101, and for the profit tax exemption, a specific form is submitted. The RO e-Factura system applies to all invoices issued in B2B relationships; the transmission deadline is 5 working days from issuance, subject to fines. WARNING: abusive use of the benefits without actual research activity attracts reclassification of expenses and penalties of up to 0.08% per day on the additional debt.
Included Activities
- ✅ Fundamental research in natural sciences
- ✅ Applied research in engineering and technology
- ✅ Experimental development and prototypes
- ✅ Laboratory studies and scientific analyses
- ✅ Design and testing of new materials or processes
- ✅ Research in biotechnology and genetics
- ✅ Research in energy and environment
Excluded Activities
- ❌ Industrial production and series manufacturing
- ❌ Technical consulting services without a research component
- ❌ Routine testing and analyses (e.g. quality control)
- ❌ Research in social sciences and humanities (code 7220)
- ❌ Education and vocational training
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are required to carry out research and development activities in Romania?
There is no specific authorisation for CAEN code 7210, but it is recommended to register as a research and development entity with the Ministry of Research, Innovation and Digitalisation in order to benefit from tax facilities (exemption from profit tax on reinvested profit, additional deductions for research expenses).
Can I benefit from tax facilities for research and development activities?
Yes, under the Fiscal Code, eligible research and development expenses benefit from an additional 50% deduction when calculating profit tax. Also, income from research activities may be exempt from profit tax if reinvested in research. The legal conditions must be fulfilled and an annual return must be filed.