8130

Authorization procedure and Trade Register aspects for CAEN 8130

For registering with the Trade Register (ONRC) a company that will carry out landscaping maintenance activities (CAEN 8130), the single registration declaration and the application for registration in the trade register are completed. The main object of activity must be mentioned as "8130 - Landscaping and maintenance activities". No prior approvals from other institutions are required for this class; however, if the activity involves the use of plant protection products (pesticides), additional regulations apply. The constitutive act must include an accurate description of the field, without being limited strictly to the text of the CAEN code. For authorized natural persons (PFA) or individual enterprises (II), a sworn declaration according to Law 359/2004 is submitted to the ONRC, mentioning CAEN 8130. I recommend checking the coding according to the specific activities (e.g., lawn maintenance, bushes, trees, simple landscape design without construction).

Regulatory framework, specific approvals and control institutions

The main normative act for CAEN 8130 is Government Emergency Ordinance (GEO) 195/2005 on environmental protection, supplemented by Law 246/2022 amending and completing certain normative acts in the field of environmental protection. Landscaping maintenance activity (lawn mowing, tree pruning, vegetation removal) does not require an environmental authorization, except in cases where machinery that generates noise emissions above legal limits is used, in which case the provisions on environmental noise apply. If interventions are carried out in public green spaces, the approval of the municipality (usually the Environment Directorate or the Public Domain Administration) is required. The use of pesticides or fertilizers is regulated by GEO 155/2001 on the management of plant protection products; the company must hold a professional operator certificate according to Law 214/2014. The Tax Authority (ANAF) controls compliance with the fiscal regime, and the Environmental Guard checks the management of green waste (according to GEO 195/2005). For work at height (crown cutting), the Occupational Safety Standards (Law 319/2006) apply.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, CAEN 8130 is subject to income tax (micro-enterprise) or corporate profit tax, depending on turnover. VAT applies to the invoicing of landscaping maintenance services at the standard rate of 19%. Reverse charge VAT does not apply (services do not fall under construction). The risk of ANAF audit is medium, particularly regarding the correct recording of revenues (invoicing to individuals) and deductible expenses (fuel, materials, machinery). Strict documentation of the number of hours worked and the machinery used is recommended to justify costs. Expenditure on the purchase of tools and machines (mechanical broom, brush cutter, chainsaw) is recorded as depreciable assets (if exceeding the threshold of 2500 RON) or material expenses. Green waste (grass, branches) must be managed fiscally: either handed over to an authorized collection company or valorized (if you obtain income, declare it). The regime for meal tickets and per diems for employees traveling to worksites applies according to the Fiscal Code. Contracts with beneficiaries must include liability clauses for damages (e.g., damage to fences) and professional insurance. The obligation to report in the RO e-Factura system for B2B invoices applies from July 1, 2022 (according to GEO 130/2021). Incorrect recording of operations may lead to fiscal reclassifications and penalties.