8123

Authorization procedure and Trade Register aspects for CAEN 8123

Setting up a company with main activity CAEN 8123 – Other cleaning activities requires going through the standard formalities at the Trade Register (ONRC). According to Law 359/2004, no prior mandatory approvals are required for this class at registration, but the activity must be precisely stated in the incorporation document. When submitting the file, the administrator or associate must complete the affidavit regarding the fulfillment of legal conditions. We recommend including several related classes (e.g., 8121, 8122, 8129) in the object of activity to cover the operational spectrum and avoid subsequent amendments at the ONRC.

From the perspective of O.U.G. 44/2008, micro-enterprises may choose the legal form of SRL, and the minimum share capital is 1 RON. Pragmatically, to contract with B2B clients, a minimum share capital of 1,000 RON is recommended. The company management component requires identifying a registered office that allows the storage of cleaning equipment, in compliance with local sanitation norms.

Regulatory framework, specific approvals and control institutions

Cleaning activities are not strictly regulated by special licenses at national level, but there are obligations derived from Labor legislation and Sanitation norms. For the handling of resulting waste (e.g., solvents, contaminated materials), Law 211/2011 on waste applies, and the company must register with ANPA or the local municipality for separate collection. If hazardous substances are used, an approval from ISU is required under Law 307/2006, and employees must have specific training on occupational safety according to HG 1425/2006.

The main control institutions are the Territorial Labor Inspectorate (ITM) for checking employment contracts and equipment, as well as the Public Health Directorate (DSP) for hygiene of premises. Contracts with clients in the medical or food sectors require strict clauses regarding the certification of cleaning products – it is recommended to mention EN 16636 standards in offers. This results in the need for a technical file with operational procedures and safety data sheets for chemicals, verifiable during inspections.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, the correct classification under CAEN 8123 determines the application of the standard VAT rate (19%) for service provision. The payment of corporate income tax at 1% or 16% depends on the turnover (micro or VAT payer) and the number of employees. For services provided to individuals, the use of RO e-Factura is recommended starting with 2024. Monthly obligations include: D112 declaration (Revisal + contributions), and for contracts with the state, invoices are issued in the RO e-Factura system.

The risk of an ANAF audit is medium, especially for discrepancies between the number of declared employees and the actual number, or for undeclared income from cash contracts. Specific accounting involves the record of consumable material stocks (detergents, equipment) and the distinct recording of transport and salary expenses. At the end of the financial year, the profitability coefficient is calculated compared to the industry average (approx. 8-12%). To avoid sanctions, it is mandatory to update the fiscal vector at ONRC and ANAF within 30 days of any change in the object of activity. Prior legal consultancy reduces the risks of business interruption due to non-compliance.