7320

Authorization procedure and Trade Register aspects for CAEN 7320

Registration with the Trade Register (ONRC) for CAEN 7320 involves submitting the file through the standard registration application (provided by ONRC or online at www.onrc.ro). The affidavit according to Law 359/2004 must be completed, attesting to the fulfillment of operating conditions, with no mandatory prior approvals, except in cases where related activities are carried out (e.g., medical interviews – requires approval from the Public Health Directorate (DSP)).

For authorized natural persons (PFA), individual enterprises (II), or family enterprises (IF), the activity falls under the main or secondary object of activity. We recommend classifying CAEN 7320 as the main activity only if more than 50% of income comes from market studies. For companies (LLC), the object of activity must be explicitly mentioned in the incorporation deed according to the CAEN 2008 classification, specifying code 7320 and the official description.

The registration procedure takes between 1 and 5 working days at ONRC, depending on the submission method (online with a qualified electronic signature or at the counter). The registration fee is approximately 200-300 lei for individuals and 400-600 lei for legal entities. Finally, the registration certificate and the unique registration code (CUI) are obtained, along with the Registry extract.

For public opinion polling activities, preliminary checks concern the integrity of personal data (according to GDPR). In practice, ONRC does not request additional evidence, but the economic operator must have an internal data protection procedure.

Regulatory framework, specific approvals, and control institutions

CAEN 7320 does not require operating authorizations from institutions such as ANPC or the Ministry of Health, except when the activity involves data collection in public spaces (notification required to the National Authority for the Supervision of Personal Data Processing – ANSPDCP). For telephone or online polls, registration as a data operator according to Regulation (EU) 2016/679 is mandatory.

The main control institution is the Tax Authority (ANAF), through the Fiscal Inspection Directorate. Also, the Authority for Consumer Protection (ANPC) may check how respondents are informed about the purpose of the study.

For contracts with authorities or European funds, the company must be registered in SICAP (the Electronic Public Procurement System) and hold a CAF (Common Assessment Framework) certificate or quality standards.

Additionally, the ISO 20252 standard (market, social, and opinion research) is not mandatory but may be required by corporate clients.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal point of view, income from CAEN 7320 falls under 'service provision' and is taxed according to the corporate income tax system (16%) or micro-enterprise income tax (1% or 3%, depending on turnover and number of employees). Companies conducting market studies must issue invoices with VAT (standard rate 19%) for services provided to tax-registered clients in Romania. For foreign clients (EU or non-EU), the rules for VAT exemption for B2B service exports apply (Articles 275-278 of the Fiscal Code).

A significant part of the costs is represented by remuneration of study participants (incentives). These expenses are deductible when calculating taxable profit, provided they are justified with documents: contracts, lists, payment records. ANAF may verify the reality of these operations during an audit. Major risk: inclusion of non-deductible expenses for incentives paid in cash without withholding income tax (10% for individuals) and social contributions.

For PFA/II, the taxation system is based on income norms (if gross income is below 100,000 euros) or the real system. When establishing the norms, ANAF takes into account the CAEN code and the geographical area.

Accounting must separately record income for each project (client). It is recommended to organize management accounting to calculate margins per project. Filing monthly declarations (D390, D300 for VAT) and annual declarations (D101/D212) is done exclusively through the RO e-Factura system and the Virtual Private Space (SPV). The fiscal vector is updated according to the object of activity.

Major ANAF audit risk: use of non-transparent sampling methods or lack of supporting documents for collecting personal data. Fines for GDPR non-compliance: up to 20,000,000 euros or 4% of global annual turnover.