7712
Activities of renting and leasing of heavy road vehicles
This code covers the rental and leasing of trucks, road tractors, trailers, semi-trailers and other heavy goods vehicles, with or without driver. Basically, if you have a company that offers for temporary use vehicles with a maximum authorized total mass over 3.5 tons, this is your code. It does not include the rental of light vehicles (under 3.5 tons) or financial leasing, which have separate codes.
Entrepreneur Profile
Acest cod este potrivit pentru firmele de închirieri auto specializate pe segmentul greu, companiile de leasing operațional pentru flote de camioane, antreprenorii care oferă vehicule grele pe termen scurt sau mediu, precum și pentru firmele de transport care externalizează o parte din flotă prin închiriere.
Who should avoid:
Avoid the exclusive use of code 7712 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 7712
In order to carry out activities of renting and leasing of heavy road vehicles (trucks, road tractors, trailers, semi-trailers, lorries, etc.), registration with the Trade Register (ONRC) requires the following: a clear statement of the main object of activity as '7712 – Renting and leasing of heavy road vehicles'. Upon company incorporation, the associate/manager submits a sworn declaration in accordance with Law 359/2004 on fulfilling the legal conditions for operation. No prior operating permits from the Romanian Auto Register (RAR) or the Ministry of Transport are required; however, heavy vehicles held in operation must comply with the technical regulations regarding periodic technical inspection (ITP) and RAR homologation. In the case of financial leasing, the provisions of Government Ordinance 51/1997 on leasing operations apply, and contracts must be registered in the ONRC records only if movable real guarantees are constituted on the assets (electronic archive). For simple rental (operational leasing), there are no additional formalities at the register, but the parties conclude service provision contracts which must be declared to the Tax Authority (ANAF) through the RO e-Factura system if the value exceeds the legal thresholds.
Regulatory framework, specific permits and control institutions
The competent authorities for supervising the activity are: ANAF (tax control, VAT, corporate income tax), the Territorial Labor Inspectorate (ITM) for labor relations, and the National Authority for Consumer Protection (ANPC) for standardized contracts with clients. No prior permits from the Ministry of Transport are issued for this CAEN class, as it does not involve road freight transport; the economic operator does not require a transport license, but heavy vehicles must be registered for circulation. If the company owns more than 25 vehicles, the obligation to annually report the vehicle fleet to RAR applies, according to legislation on pollution and road safety. For financial leasing, the leasing company must be authorized by the National Bank of Romania (BNR) only if it carries out financial activities as its main object; otherwise, operational leasing can be carried out without special authorizations. Contracts with clients must include explicit clauses regarding insurance liability (CASCO, RCA), vehicle maintenance and damages incurred. It is also recommended to implement a fleet management system to comply with legislation on tachographs and speed limits, even if transport is not carried out on own account.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, income from rental/leasing is taxed as income from service provision, with the standard VAT rate of 19% (except for exemption cases – financial leasing with advance payment). Depreciation of heavy vehicles is calculated according to the Catalog on the classification and useful lives of fixed assets (group 2 – means of transport); for financial leasing, the user records the asset as a tangible fixed asset in accounting and depreciates it over the contract duration (minimum 1 year). Monthly invoicing to clients must be transmitted through the RO e-Factura system if the invoice value exceeds 500 RON (from July 1, 2024, the threshold is definitively eliminated for all B2B transactions). ANAF may initiate an audit regarding thin capitalization (Article 23 of the Fiscal Code) if the leasing is considered a transaction with a related party. Specific risks: the incorrect classification of leasing contracts as operational (the risks predominantly borne by the user) may trigger fiscal reclassification and penalties. Also, for vehicles with a maximum authorized mass > 3.5 tons, excise duties on diesel and tax on heavy means of transport (calculated based on engine capacity and power) are due. The accounting must distinguish between financial leasing operations (accounts 167, 4427, 4428) and simple rentals (accounts 706, 4427). Monthly declaration of tax liabilities is required through form D100 (VAT) and the single declaration (D112) for social contributions. Companies exceeding the turnover threshold of 1,000,000 euros are required to undergo an annual financial audit. Contractual recommendation: concluding a movable guarantee contract on the vehicles to protect the creditor in case of non-payment.
Included Activities
- ✅ Rental and operational leasing of trucks, road tractors, trailers and semi-trailers
- ✅ Rental of heavy goods vehicles, including with driver (if the main service is vehicle rental)
- ✅ Rental of buses, coaches and minibuses (over 3.5 tons)
- ✅ Rental of specialized heavy vehicles (concrete mixers, dump trucks, refrigerated trucks, etc.)
Excluded Activities
- ❌ Rental of light road vehicles (under 3.5 tons) – code 7711
- ❌ Financial leasing – code 6491
- ❌ Rental of railway vehicles – code 7739
- ❌ Rental of containers – code 7739
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for renting heavy vehicles?
For rental without driver, you need a registration certificate, valid ITP, vignette and RCA insurance. If you also provide a driver, a transport license (for transport against payment) and a professional attestation for the driver are required. Check with ARR whether your activity falls under road transport.
What special taxes apply for this CAEN code?
In addition to corporate income tax and VAT (if you are a VAT payer), heavy vehicles are subject to excise duty on fuels and tax on means of transport (calculated based on engine capacity and vehicle type). If you engage in operational leasing, contracts may be exempt from VAT on the acquisition of the vehicle, but you will pay VAT on the leasing installments.