7500

Authorization procedure and Trade Registry aspects for CAEN 7500

Within the ONRC, registering a company with CAEN 7500 requires submitting the standard application, the founding document, and the affidavit according to Law 359/2004 on fulfilling legal conditions. At the time of registration, the tax vector is established at ANAF. I recommend that when drafting the main object of activity, the exact name of CAEN code 7500 be mentioned. For authorized natural persons (PFA), the same rules apply, with the obligation to present proof of professional qualification (veterinary diploma). The legality check by ONRC concerns only the form of the documents, not the substance of the qualifications. No prior approvals from other institutions are required, but after registration, the compliance with the declared space must be verified – if activities with animals are carried out, veterinary sanitary authorizations issued by DSVSA may be necessary.

Regulatory framework, specific approvals, and control institutions

Veterinary activities (CAEN 7500) are regulated by Law no. 1/2008 on the practice of the veterinary profession and by Government Emergency Ordinance no. 46/2003 on the organization of the College of Veterinarians. Practicing the profession is conditional on enrollment in the Register of the College of Veterinarians of Romania (CMVR). The Fiscal Code treats income from veterinary activities as income from liberal professions, taxed either under the real system or based on the income norm (if net income does not exceed EUR 25,000). The main control institutions are ANAF (tax audit regarding the single declaration, e-Factura, e-TVA) and DSVSA (veterinary sanitary control, hygiene of premises, management of biological waste, health certificates). For consultation spaces, the biosecurity rules from Order no. 119/2014 must be observed. If the company also engages in trade of veterinary medicines, the provisions of Law 118/2018 apply, with the obligation to hold a distribution authorization from ANMDMR. Mixed activities (consultations, pharmacy, analyses) require separate authorization. Non-compliance may result in contravention sanctions under Government Decision 469/2019, with fines ranging from RON 5,000 to RON 20,000.

Tax management, ANAF audit risk, and specific accounting

For CAEN 7500, ANAF may initiate a tax audit if there are discrepancies between the declaration of income and actual collections (monitored via e-Factura). Tax obligations include income tax, social contributions, value added tax (if the threshold of RON 88,720 is exceeded). Accounting must separately record each type of service (consultations, surgeries, analyses) to justify expenses for sanitary materials, surgical instruments, disinfectants. Compliance costs include annual fees to the College of Veterinarians (approximately RON 1,000-2,000 depending on turnover), professional liability insurance premiums (minimum RON 500/year), and subscriptions to data management systems (specific patient management software). The income tax rate (10% under the real system, 16% on profit for micro-enterprises) depends on the company structure. Deductibility of expenses for equipment purchases (radiology equipment, ultrasound) is done through straight-line depreciation over 5-10 years, according to the Fixed Assets Depreciation Catalog. For VAT, veterinary services are exempt without deduction if provided directly to animals (according to art. 292, para. 1, letter d) of the Fiscal Code), but for veterinary pharmacy, 19% VAT applies. ANAF recommends strict separation of income. Debt recovery is done through enforcement (garnishment of the debtor's income or accounts). The major risk factor is the erroneous application of the VAT exemption, which (if not justified) leads to the obligation to pay with accessories. DSVSA inspections may suspend activity for non-compliance regarding biological waste disposal. From a legal perspective, contracts with clients must include clauses on informed consent, force majeure (epidemics), and limitation of liability. As a tax recommendation, veterinary companies may opt for income tax and contributions as PFA/II, but with the risk of reclassification as a micro-enterprise if they consistently exceed the threshold.