7414

Authorisation procedure and Trade Register aspects for CAEN 7414

For registering at the Trade Register (ONRC) of the CAEN 7414 code (Other specialised design activities), the applicant must submit the registration request in the trade register according to Law 265/2022 on the trade register and G.E.O. 44/2008. The standard documentation includes: the certificate of registration, the constitutive acts (company contract/statutes), the affidavit under art. 8 para. 1 of Law 359/2004 on the fulfilment of operating conditions, and, where applicable, specific agreements/endorsements. No fire safety or sanitary authorisations are required if the activity is carried out in office spaces, but it is recommended to check with the local Fire Inspectorate (ISU) and Public Health Directorate (DSP), depending on the specifics. The main object of activity can be generically formulated as: 'specialised design activities (industrial design, graphic design, product design, fashion design, interior design, etc.)'. A secondary object may also be mentioned, provided it is not incompatible. The Single Registration Declaration (DUEI) is completed electronically, and the assignment of the tax identification code (CUI) and fiscal registration are carried out simultaneously.

Regulatory framework, specific endorsements and control institutions

For CAEN 7414, sectoral regulations are minimal in the absence of mandatory approvals at national level. However, certain design fields (e.g. packaging design for food products, design of medical devices) may require approvals from the National Authority for Consumer Protection (ANPC), the National Agency for Medicines and Medical Devices (ANMDM) or the Ministry of Health. The design of products subject to EU harmonisation (CE marking) involves the consultant's responsibility to know the applicable directives. Routine control is carried out by the Tax Authority (ANAF) (fiscal inspections and background checks) and the Labour Inspectorate (ITM) (labour relations). There is no specific regulatory body for design, except in cases where voluntary certifications (e.g. ISO 9001) are issued. Practising as a designer does not require membership in a professional association, except where a certificate from the Union of Fine Artists (UAP) or the Order of Interior Architects (ORDIC) is requested (only if interior architecture services are included, in which case the endorsement of the Order of Architects may be required).

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 7414 falls under provision of services, with payment of income/profit tax according to the Fiscal Code. For PFA/II/IF, the recent amendment to the Single Declaration obliges the declaration of income realised by 25 May of the following year. The option of real income taxation (real system) is recommended if expenses are significant (materials, rentals, licences, equipment). LLCs pay 16% profit tax or micro-enterprise income tax if they meet the conditions of turnover below EUR 500,000 and number of employees. VAT is mandatory at the threshold of RON 300,000, but one can also opt for registration under the RO e-Factura system even below the threshold, in order to benefit from deductibility. A major risk of ANAF audit arises from the incorrect registration of copyright assignment contracts – designers who assign intellectual property rights must apply withholding tax on income (10%) and social contributions (CAS, CASS) according to Chapter III Title IV of the Fiscal Code. Accounting must distinctly reflect income from licences/sales of creations and expenses for consumable materials. The set of financial statements is submitted annually to the Trade Register (ONRC) and ANAF, and for activities with an artistic nature, certain facilities are available (deductions for copyright, exemption from tax on reinvested profit – to be checked periodically). I recommend using an accounting software with an inventory management module, if design objects (prototypes, samples) are also produced.