8210
Secretariat and support service activities
CAEN code 8210 covers secretariat and business support services such as correspondence management, document archiving, text transcription, and reception services. Essentially, it involves outsourcing administrative office tasks, allowing companies to focus on their core activities. This code is ideal for firms that provide administrative support to other businesses, whether remote secretarial services or document management.
Entrepreneur Profile
Acest cod este potrivit pentru freelanceri sau SRL-uri care oferă servicii administrative externalizate, cum ar fi asistenți virtuali, secretare la distanță, sau firme de servicii suport pentru birouri. De asemenea, este util pentru companiile care doresc să înființeze un departament intern de secretariat, dar care prestează servicii și pentru terți.
Who should avoid:
Avoid the exclusive use of code 8210 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 CAEN 8210
Registration with the Trade Register (ONRC) for CAEN class 8210 requires presenting the standard documents provided by Law 265/2022 and Government Emergency Ordinance 44/2008. In addition to the registration application, the constitutive act, and proof of registered office, a sworn declaration under Law 359/2004 must be submitted, by which the legal representative certifies that the company complies with the specific operating requirements. Although support activities do not impose special prior formalities, clearly stating the main activity object (CAEN 8210) and secondary ones prevents administrative blockages. When subsequently changing the registered office, updated ONRC fees apply and the specific changes form must be submitted.
Regulatory framework, specific endorsements, and control institutions
The main regulatory framework is Law 31/1990 and Government Emergency Ordinance 44/2008. There are no mandatory prior endorsements from the Fire Department (ISU) or the Public Health Department (DSP) for simply providing secretariat services, but it is recommended to verify local regulations regarding the use of office spaces. Institutions with control attributions include the Tax Authority (ANAF) (tax inspections), the Labor Inspectorate (ITM) (labor control, including undeclared work), and, in the case of processing personal data, the National Supervisory Authority for Personal Data Processing (ANSPDCP). As of January 1, 2024, the application of the RO e-Factura system is mandatory for B2B relations, and non-compliance may lead to fines. For services provided to legal entity clients registered for VAT purposes, issuing electronic invoices through e-Factura is the only accepted form.
Tax management, ANAF audit risk, and specific accounting
The tax classification depends on the form of organization: authorized individuals (PFA) may opt for income tax (threshold of EUR 500,000/year as of December 31, 2023) with standard income or single-entry accounting; for limited liability companies (SRL), profit tax (16% of taxable profit) or micro-enterprise tax (1% or 3% of income, depending on the number of employees) applies. ANAF audit risk for CAEN 8210 is medium, primarily analyzing the correct classification of expenses, their deductibility, and compliance with the VAT refund threshold. Accounting must separately reflect income from support services, including those provided under service contracts with various clients. Regarding the tax vector, notification to ANAF of the conducted activity is done through the fiscal registration declaration (Form 070), and if the VAT exemption threshold (EUR 300,000/year according to the Fiscal Code Art. 310) is exceeded, VAT registration becomes mandatory.
For determining the main activity object, the largest share of income prevails. The company's Unique Registration Code (CUI) will include CAEN code 8210. All subsequent changes regarding the addition or removal of secondary activities are communicated to ONRC via the changes form, within 15 days from the date of change. Failure to meet deadlines incurs late payment penalties and possible sanctions from the Trade Register.
Included Activities
- ✅ Secretarial services, including drafting, transcription, and word processing
- ✅ Correspondence management (receiving, dispatching, sorting)
- ✅ Document archiving and storage (physical or electronic)
- ✅ Reception and telephone switchboard services
- ✅ Copying, duplication, and document binding services
- ✅ Translation and interpretation services (if not the main activity)
- ✅ Rental of PO boxes and postal services
- ✅ Internal and external courier services (if not the main activity)
- ✅ Secretariat activities for organizing meetings and conferences
Excluded Activities
- ❌ Historical archiving activities (code 9101)
- ❌ Translation and interpretation services as main activity (code 7430)
- ❌ Printing and reproduction activities (codes 1811, 1812)
- ❌ Courier activities as main activity (code 5320)
- ❌ Medical secretariat activities (code 8621)
- ❌ Legal secretariat activities (code 6910)
- ❌ Notarial secretariat activities (code 6910)
- ❌ Call-center services (code 8220)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out secretariat and support service activities?
In general, no special authorizations are required, but you must comply with data protection regulations (GDPR) if you process personal data. Also, registration with the Trade Register and obtaining a tax registration certificate is recommended.
Can I carry out translation activities under this CAEN code?
Yes, but only as a secondary activity. If translation is the main activity, you must use CAEN code 7430 (Translation and interpretation activities).