8110
Combined facilities support activities
CAEN code 8110 covers the combined provision of support services for buildings, such as cleaning, maintenance, security and property management, all offered by a single supplier. It is ideal for companies that wish to outsource facility management to a single partner, thus simplifying operations and reducing costs.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri sau PFA-uri care oferă pachete integrate de servicii-suport pentru clădiri, cum ar fi firmele de facility management, companiile de curățenie care adaugă servicii de pază sau întreținere, sau antreprenorii care doresc să externalizeze toate serviciile de întreținere pentru un complex de birouri sau o clădire rezidențială.
Who should avoid:
Avoid the exclusive use of code 8110 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 Registry aspects for CAEN 8110
Registration with the Trade Register (ONRC) of a company with main activity code CAEN 8110 requires compliance with the instructions provided by Law 265/2022 and Government Ordinance 44/2008 for authorized individuals (PFA). For limited liability companies (SRL), the registration application is submitted through the ONRC online portal, accompanied by the articles of association, the affidavit according to Law 359/2004 and proof of registered office. The administrator must state in the articles of association that the main object of activity is 8110, and any secondary objects are declared according to the nomenclature. No prior operating authorization from a special institution is required; after registration, the certificate of registration is obtained from ONRC. For PFA, the single declaration is submitted to the Tax Authority (ANAF), and registration with the Trade Register is done through the Virtual Private Space (SPV).
Regulatory framework, specific approvals and control institutions
CAEN code 8110 involves combined support service activities, including cleaning, maintenance, security and building administration. There is no single approval, but sectoral authorizations must be respected: for security services, Law 333/2003 and Government Decision 201/2004 apply, requiring authorization from the Police or Gendarmerie Inspectorate. For cleaning, no special approval is required, but fire safety standards (ISU) and a sanitary authorization from the Public Health Directorate (DSP) apply if household waste or hazardous materials are handled. In building administration, verification of Law 230/2007 regarding homeowners' associations is recommended, even if the company acts as a professional administrator. The main control institutions: ANAF, Labour Inspectorate (ITM), ISU, DSP and the Police.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 8110 may be taxed at 16% profit tax or 1% micro-enterprise tax, if revenues are under 500,000 euros and at least one employee is hired. It is mandatory to declare the fiscal vector according to Article 156 of the Fiscal Code, including VAT (if the threshold is exceeded). Expenses for cleaning materials, salaries, equipment and vehicles are deductible, but strict evidence of service contracts is recommended. ANAF particularly audits the correctness of invoices in the RO e-Factura system, the calculation of working time (part-time vs. full-time employment contracts) and possible subcontracting. Separate recording of each service (security, cleaning, administration) is required. For PFA or SRL, a cash register and monthly trial balance are necessary. Major risk: incorrect declaration of income from services rendered to homeowners' associations or third-party companies. Recommendation: hiring a certified accountant (CECCAR) and using ANAF-certified accounting software.
Included Activities
- ✅ General cleaning and building maintenance activities
- ✅ Guard and security services
- ✅ Building administration and management
- ✅ Green spaces and garden maintenance
- ✅ Reception and concierge services
- ✅ Waste management and recycling
- ✅ Technical installations maintenance (heating, ventilation, air conditioning)
- ✅ Staff catering services
- ✅ Coordination of subcontractors for repairs and renovations
Excluded Activities
- ❌ Specialized cleaning activities (e.g., window cleaning at height, industrial cleaning) – these are classified under separate CAEN codes
- ❌ Security and guard services rendered as a separate main activity (CAEN code 8010)
- ❌ Exclusive real estate administration activities (CAEN code 6832)
- ❌ Catering services as a main activity (CAEN code 5621)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out activities under CAEN code 8110?
Depending on the services included, the following may be required: fire safety authorization (ISU) for buildings, waste classification certificate, environmental permits for waste management, and for security services a license from the Police is required. Also, personnel must have qualification certificates for specific activities.
Can I invoice cleaning and security services separately under the same CAEN code 8110?
Yes, code 8110 allows combined or separate invoicing of the included services, as long as they are provided as part of an integrated support services package. However, if you invoice only security or only cleaning as a main activity, it is recommended to use the specific CAEN codes (8010 for security, 8121 for general cleaning).