8121
General cleaning of buildings
This code covers general cleaning services for buildings of any type, including offices, apartments, commercial and industrial spaces. Activities include sweeping, washing, vacuuming, disinfecting and periodic maintenance, both indoors and outdoors. It is suitable for companies offering turnkey cleaning services, without including specialized work such as window cleaning at height or disinfection.
Entrepreneur Profile
Acest cod este destinat persoanelor fizice autorizate (PFA), întreprinderilor individuale (II) sau societăților cu răspundere limitată (SRL) care oferă servicii de curățenie generală pentru clădiri. Este potrivit atât pentru antreprenorii care încep o afacere de curățenie, cât și pentru firmele de facility management care includ curățenia ca serviciu de bază.
Who should avoid:
Avoid the exclusive use of code 8121 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 NACE 8121
Establishing a company that carries out general cleaning of buildings (NACE 8121) requires going through the standard formalities at the Trade Register (ONRC), plus attention to the secondary object of activity. Law 31/1990 and Law 359/2004 establish that cleaning activities do not require special prior approvals from the Trade Register, but you must correctly declare the main and secondary NACE codes (e.g., 8129 if you will also perform disinfection). When filing the application, you will complete a declaration on your own responsibility that you will comply with sanitary norms. If the company provides cleaning services in medical units, the authorization of the Public Health Department (DSP) is mandatory. Also, for companies using employees with employment contracts, you must register as an employer through declaration 014. Check with the Trade Register if the name is available and you comply with shareholding quotas.
Regulatory framework, specific authorizations and control institutions
The main normative act is Law 319/2006 on occupational safety and health, which requires training of personnel for handling chemical substances. If you use hazardous detergents, you must have safety data sheets. The Public Health Department (DSP) controls the storage of waste resulting from cleaning. If you extend the activity to disinfection (NACE 8129), a sanitary authorization from DSP is mandatory. The Fire Inspectorate (ISU) may check compliance with fire safety rules, especially if you have storage spaces for flammable materials. The Local Police may verify the operating permit if you have a workplace at home. For companies cleaning historical buildings or monuments, additional regulations on heritage protection apply.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal point of view, cleaning activities are classified as services with the standard VAT rate (19%). You must check the obligation to register for VAT purposes if you exceed the exemption threshold (300,000 lei). Invoicing is done according to the RO e-Factura system for all B2B operations. ANAF has an increased audit risk regarding the correct declaration of income, as many cleaning services are paid in cash. It is mandatory to issue an invoice for any service and to collect through the bank for amounts exceeding 5,000 lei. In accounting, you will record material consumption (detergents, utensils) under account 302, and staff salaries under 641. Depreciation of equipment (cleaning machines) is done according to the normal useful life. Do not forget to submit the monthly declaration 112 (health, unemployment, insurance) for employees. The fiscal vector must be updated with NACE code 8121. I recommend consulting a certified accountant for the correct preparation of registers and compliance with deadlines, as ANAF applies severe penalties for discrepancies in declaring working hours or income.
Included Activities
- ✅ General cleaning in office buildings, dwellings, commercial and industrial spaces
- ✅ Sweeping, washing, vacuuming and disinfecting floors, walls and furniture
- ✅ Cleaning of windows (except those at height requiring special permits)
- ✅ Daily or periodic maintenance of indoor and outdoor spaces
- ✅ Collection and disposal of household waste resulting from cleaning
Excluded Activities
- ❌ Cleaning of windows at height (over 3 m) requiring ISCIR authorization
- ❌ Disinfection, deratization and pest control (NACE code 8129)
- ❌ Cleaning of carpets and upholstery with specialized equipment (NACE code 8129)
- ❌ Post-construction or post-renovation cleaning services (NACE code 8129)
- ❌ Maintenance of green spaces (NACE code 8130)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out general cleaning of buildings?
For general cleaning activities (NACE code 8121) no special permits are required, except when hazardous substances are used or services are provided in premises with a special regime (e.g., medical units). Generally, registration with the Trade Register and obtaining the operating permit from the town hall are sufficient.
Can I invoice window cleaning services at height with this NACE code?
No. Cleaning windows at height (over 3 meters) requires an ISCIR authorization and falls under NACE code 8129 (other cleaning activities). To avoid legal issues, it is recommended to use code 8129 for such services.