8009

Authorization procedure and Trade Register aspects for CAEN 8009

Registration with the National Trade Register Office (ONRC) for CAEN code 8009 – "Other protection activities n.e.c." – requires filing a standard dossier in accordance with Law 359/2004. A sworn statement regarding compliance with operating conditions is completed, applicable to all service activities in category 8000. No prior approvals are required from the Ministry of Internal Affairs or the Police, as is the case for armed guard activities (CAEN 8010). The ONRC verification is limited to the legality of the constitutive acts and entries, without checking technical equipment or personnel qualifications. I recommend including related secondary activity codes, for example 8130 (landscaping services) or 4329 (other plumbing installation works), to cover physical protection activities without weapons, such as installing alarm systems or fences. Do not forget to check with the Trade Register if the company name contains protected terms such as 'guard' or 'security', which require additional authorization.

Regulatory framework, specific permits and control institutions

The main normative act governing protection activities is Law 333/2003 on the guarding of objectives, goods, valuables and the protection of persons, republished, but CAEN 8009 covers exclusively activities that do not require a license from the Ministry of Internal Affairs. Common examples: remote alarm monitoring services, unarmed security consultancy, surveillance patrolling without direct intervention. ANAF and ISCIR may exercise control depending on the specifics: for alarm systems, Norm I 18/1-1999 on the design and execution of detection, signaling and alarm installations for burglary applies. The provisions of Law 295/2004 (arms regime) or Law 60/2012 on physical security do not apply. The most frequent risk of non-compliance is confusion with CAEN 8010 – actual guard activities, which involve employing certified personnel. To avoid penalties, ensure you do not simultaneously provide armed security services under the same code.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 8009 activities are classified under fiscal CAEN code 8009, with VAT exemption for security services provided by non-profit organizations (Law 571/2003, art. 141, para. 3, letter a). For commercial companies, the standard VAT rate (19%) applies to the tax base. Expenses for protective equipment (video systems, detectors, monitoring software) are fully deductible, provided they are recorded in the accounting records based on supporting documents (invoices, incoming receipt notes). ANAF may initiate an in-depth audit if the share of services invoiced to individuals exceeds 20% of turnover, especially in the case of monthly subscriptions without actual performance (risk of VAT fraud). Reporting obligations include: the single declaration (Dax) for social contributions, if working as a sole proprietor; the fiscal vector is updated within 30 days of establishment. Do not forget the RO e-Factura system for B2B relationships, applicable since 2022. The accounting balance sheet is submitted to the ONRC within 5 months of the end of the financial year. Periodically check Order 2634/2015 on financial-accounting documents and keep copies of protection contracts for at least 5 years.