7491

Authorization procedure and Trade Register aspects for CAEN 7491

Registration at the Trade Register (ONRC) of the activity of patent brokerage and marketing services (CAEN code 7491) involves the establishment of a company (LLC, SA, etc.) or authorization as a sole trader (PFA/II). When submitting the application, a sworn statement is completed in accordance with Law 359/2004, by which the administrator or holder attests to the fulfillment of the legal operating conditions. No prior approvals from special authorities are required, but the main object of activity – patent brokerage and/or marketing services – must be explicitly stated in the constitutive act. We recommend the correct classification under CAEN subclass 7491, which is distinct from actual legal consultancy. After the issuance of the registration certificate, the obligation to set up the fiscal vector with the Tax Authority (ANAF) is triggered, by submitting the fiscal registration declaration (form 010 within 30 days).

Regulatory framework, specific approvals and controlling institutions

Activities under CAEN 7491 are not regulated by special authorities such as ASF or BNR, but the provisions of Law 11/1991 on unfair competition and Law 84/1998 on trademarks and geographical indications are applicable. For patent brokerage, Law 64/1991 on invention patents applies, and intermediation of assignments/licenses must comply with intellectual property law rules. No mandatory prior approvals are issued, but consultation with OSIM is recommended for clarifications on the status of authorized representative. Fiscal control is exercised by the Tax Authority (ANAF), and competition control by the Competition Council. For marketing services, the provisions of Government Emergency Ordinance 99/2000 on the commercialization of market products and services apply. It is essential that any intermediation contract be drafted in writing and comply with the current Civil Code.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 7491 is treated as a service provision, subject to corporate income tax (16% for legal entities) or income tax from independent activities (for sole traders), with the possibility of applying the real taxation system. Value added tax (VAT) applies at the threshold of RON 300,000 turnover (exemption for small enterprises). Specific accounting requires the distinct recording of commission income and expenses for the acquisition of patents or outsourced marketing services. ANAF may verify the correct CAEN classification, the existence of supporting documents (invoices compliant with the RO e-Factura system, intermediation contracts) and the reality of operations. The audit risk is medium, especially in the case of large sums involved or a lack of qualified personnel. It is recommended to prepare monthly VAT returns and submit the single declaration (form 212) for sole traders. Primary documents must be kept in accordance with Article 25 of the Fiscal Code, and digital archiving is accepted under the conditions of Law 135/2007.