8122

Authorization procedure and Trade Register aspects for CAEN 8122

To establish a company carrying out specialized cleaning activities (CAEN 8122), the standard steps at the National Trade Register Office (ONRC) are followed. CAEN code 8122 can be the main or secondary activity. When submitting the registration application, a sworn statement is completed according to Law 359/2004, whereby the administrator confirms fulfillment of legal operating conditions. No prior approvals are required for simple registration, but for certain contracts (e.g., with public institutions), certificates of participation in tenders are required. Sole associates or administrators do not need to provide a criminal record, but it is recommended to check the incompatibilities provided by Law 31/1990. After registration, the unique registration certificate (CUI) is obtained and tax registration with the Tax Authority (ANAF) is requested, where the registered office and work points are declared, if applicable.

Regulatory framework, specific approvals and control institutions

Cleaning activities (CAEN 8122) are not subject to special authorization from any regulatory authority, but hygiene and occupational safety standards must be observed. If hazardous chemicals are used, the provisions of Government Decision 1408/2006 on worker protection apply. The relevant control institutions are the Territorial Labor Inspectorate (ITM) for checking employment contracts and safety conditions, and the Public Health Department (DSP) for workplace hygiene. Also, if the activity involves cleaning buildings using special techniques (e.g., high-pressure water cleaning at height), ISU authorizations may be required. Environmental approval is not mandatory, except when hazardous waste (paint waste, solvents) is generated, in which case the waste record sheet is submitted to the Environmental Protection Agency (APM).

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies with CAEN 8122 may apply the micro-enterprise taxation system (if they meet the personnel and income conditions) or corporate income tax. VAT is applied upon collection of invoices, with the possibility to request VAT registration if turnover exceeds the exemption threshold of 300,000 lei. The use of the RO e-Factura system is recommended for all service supplies, given its mandatory nature between taxable persons. Service contracts must include clear clauses regarding payment terms, penalties and the object of the activity. ANAF audit risk may arise in case of declaring unreal revenues, using undeclared personnel, or incorrect declaration of the tax vector. The administrator must register as an individual or opt for salarization. Accounting is kept on a single-entry or double-entry basis, depending on the form of organization. Expenses for cleaning materials, detergents, machinery (industrial vacuum cleaners, cleaning machines) and labor are deductible, subject to supporting documents. Minimum wages for cleaning staff are those set by law, and for employees with higher education the corresponding scale applies. It is mandatory to conclude professional risk insurance and pay contributions to the state budget. Non-compliance with tax rules may attract fines and suspension of activity.