7912
Activities of tour operators
This code covers the activity of tour operators, who create and market packages of tourist services (transport, accommodation, meals, excursions) to travel agencies or directly to clients. Unlike travel agencies (code 7911), tour operators assume responsibility for organizing and delivering the package, including negotiating with suppliers. Essentially, you are the one who 'assembles' the holiday and sells it further, either through intermediaries or directly.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri sau PFA-uri care doresc să creeze și să vândă propriile pachete turistice, fie că sunt specializate pe o nișă (ex: circuite culturale, sejururi all-inclusive, city break-uri) sau operează ca tour-operator generalist. Este ideal pentru antreprenorii care au relații directe cu hoteluri, companii de transport și alți furnizori și doresc să își asume organizarea completă a vacanțelor.
Who should avoid:
Avoid the exclusive use of code 7912 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 7912
For registration with the Trade Register (ONRC) of an LLC with the main object of activity CAEN 7912 (Activities of tour operators), standard documents are submitted according to Law 265/2022, but there are particularities. The tour operator organizes travel packages, involving contracts with suppliers (transport, accommodation). At the registered office, proof of the right of use (lease contract or property deed) must be available. No prior approvals from authorities are required, but registration with the National Register of Travel Agencies (RNAT) managed by the Ministry of Economy, Entrepreneurship and Tourism is mandatory within 30 days of registration. At ONRC, a sworn statement regarding the fulfillment of operating conditions according to Law 359/2004 is completed, without the need for prior verification of the space.
Regulatory framework, specific approvals and control institutions
Tour operators are supervised by the National Authority for Consumer Protection (ANPC) and the Ministry of Tourism under Government Emergency Ordinance 107/1999. It is mandatory to hold a professional civil liability insurance policy to cover risks of insolvency or bankruptcy, with minimum amounts set by regulations. Contracts with tourists must comply with the provisions of Government Emergency Ordinance 2/2018 on travel packages. No environmental or health approvals are obtained, except in the case of ancillary activities (e.g., public catering) which would require additional approvals. The main control is exercised by ANPC and the State Inspectorate in Construction (ISC) for commercial spaces.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, CAEN 7912 falls under the category of tourist services to which the standard VAT rate of 19% applies, except in cases of facilities (accommodation partially with 9% VAT). For service packages, the taxable base is calculated according to Article 293 of the Fiscal Code, applying the profit margin (margin scheme) for tourist services organized by tour operators in their own name. Declaration is made through the VAT return (300) and recapitulative statements (390) for services provided to other member states. The Tax Authority (ANAF) may initiate a tax audit due to the risk of undervaluation of income from tourist packages or incorrect application of the margin. Accounting must distinctly highlight costs for each package (transport, accommodation, excursions) and receipts from tourists. Implementing a strict analytical accounting system is recommended to withstand an inspection. The tax vector is completed with codes 7912 and, if there are secondary activities, the corresponding codes. Monthly obligations include declaration 112 for employees (guides, sales staff) and corporate income tax (or income tax, if it is a micro-enterprise).
Included Activities
- ✅ Organizing and marketing own tourist service packages
- ✅ Contracting and booking transport, accommodation, meals, car rentals, tickets to events
- ✅ Selling packages through travel agencies or directly to the public
- ✅ Creating tourist circuits, city breaks, customized stays
- ✅ Collaborating with international tour operators for inbound/outbound packages
Excluded Activities
- ❌ Simple intermediation activities (travel agency) without assuming the risk of organization
- ❌ Own passenger transport (code 4931, 4939 etc.)
- ❌ Organization of conferences and trade fairs (code 8230)
- ❌ Own accommodation activities (code 5510, 5520 etc.)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to operate as a tour operator in Romania?
Registration with the National Register of Travel Agencies (RNAT) within the Ministry of Economy, Entrepreneurship and Tourism is mandatory, as well as obtaining a tourism license (class A for tour operators). You must also have professional civil liability insurance and comply with the legislation on travel packages (Government Ordinance 107/1999).
Can I sell directly to clients without collaborating with travel agencies?
Yes, tour operators can sell directly to the public, either through their own website or a physical store. In this case, you must comply with the same legal obligations as travel agencies (customer information, contracts, insurance).