7412

Authorization Procedure and Trade Register Aspects for CAEN 7412

Setting up a company that carries out graphic design and visual communication activities (CAEN 7412) requires going through the standard procedure at the Trade Register (ONRC). The registration application is submitted through the e-Revisal system or directly to the competent office, accompanied by the constitutive act, the affidavit in accordance with Law 359/2004 regarding the fulfillment of operating conditions, and proof of the registered office. No prior special authorizations are required, as the activity is liberal and not subject to environmental or sanitary approvals. However, it is mandatory to mention the main object of activity as CAEN code 7412 in the constitutive act, and for editing or printing operations (if performed), it is recommended to include the related CAEN codes (1811, 1812). The registered office may be virtual or at home, subject to prior notification of the administrator and the owner's consent. The ONRC assigns a unique registration number, and the company receives a certificate of incorporation within 5-10 working days.

Regulatory Framework, Specific Approvals, and Control Institutions

Graphic design activities are not subject to restrictive sectoral regulations. However, compliance with Government Emergency Ordinance 97/2007 on consumer protection and Law 8/1996 on copyright is essential, especially in contracts for the assignment of intellectual property rights. No prior approvals are required from the Tax Authority (ANAF) or the Ministry of Culture, but for the use of databases or images, it is recommended to obtain the necessary licenses. Control is carried out by ANAF, the Labor Inspectorate (ITM), and occasionally by the Financial Guard. The company must register for tax purposes with ANAF within 30 days of incorporation, declare the fiscal vector (including outdoor advertising taxes, if applicable), and comply with the rules on electronic invoicing (RO e-Factura system) for B2B relationships. For the use of commercial spaces (offices), approval from the Fire Inspectorate (ISU) is required only if activities with the public are carried out or if physical materials are produced (e.g., a print workshop).

Tax Management, ANAF Audit Risk, and Specific Accounting

CAEN 7412 is predominantly a service activity, with high profit margins but also mainly deductible costs: rent, IT equipment, software, consumables, and legal services. Corporate income tax is applied at the standard rate (16%) or, if the company is a micro-enterprise, at 1% or 3% of revenue (depending on the number of employees and the revenue achieved). From 2024, for micro-enterprises, the taxation regime with income norm applies only if annual revenue does not exceed EUR 500,000 and the company has no employees. We recommend setting up legal reserves, in accordance with Law 31/1990, of at least 5% of accounting profit, up to 20% of share capital. The risk of an ANAF audit is medium, but ANAF may request documents justifying costs (contracts, invoices, performance reports, declarations 205). Accounting records are mandatory, either in a single-entry or linear system, using the chart of accounts. Employees (e.g., designers, creators) are declared through REVISAL and are subject to CAS, CASS, and income tax contributions. Contracts with collaborators (PFA/SRL) must be registered for tax purposes and are subject to 10% income tax plus CASS if they exceed the threshold. For services provided to the EU, invoicing is made without VAT (art. 294 Fiscal Code), but must be reported in declaration 390. Monitoring of issued and received invoices is done through the e-Factura system, under penalty of losing the right to deduct VAT.