8230

Authorization procedure and Trade Register aspects for CAEN 8230

To establish a company carrying out activities of organizing exhibitions, fairs and congresses (CAEN code 8230), the procedure at the Trade Register (ONRC) involves submitting the registration application together with the constitutive act, the affidavit according to Law 359/2004 and the identity documents of the associates. I recommend including CAEN code 8230 as the main activity object, however, in practice, companies may also request secondary codes, such as 7311 (advertising) or 7490 (other professional activities).

Upon registration, the fiscal vector is completed, and for event organization activities, no prior approvals are mandatory. However, if the activity also involves public catering services, the sanitary veterinary authorization and registration with the Public Health Directorate will be required. The ONRC does not analyze the substance of the approvals, but only verifies their existence, where applicable.

Regulatory framework, specific approvals and control institutions

The activities of organizing exhibitions and congresses are indirectly regulated by Government Ordinance no. 99/2000 on the performance of trade, but also by special norms on fire safety and health protection. For public events with more than 1,000 participants, Law no. 60/1991 on the organization and conduct of public gatherings requires obtaining an authorization from the mayor's office or the prefect's institution, 48 hours in advance. The mayor's office controls aspects of public order and management of public space.

Also, if you organize exhibitions in enclosed spaces, an approval from the Inspectorate for Emergency Situations (ISU) regarding compliance with fire protection rules will be required, according to Law 307/2006. In the case of fairs with food products, Regulation EC 852/2004 applies and the authorization from the Veterinary Sanitary Directorate must be obtained. The community police may impose additional conditions regarding participant safety. The main control institutions are: the Mayor's Office, ISU, DSP, DSVSA, and for fiscal matters, the Tax Authority (ANAF).

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, income from event organization is taxed according to the real system, with the application of corporate income tax of 16% or micro-enterprise income tax (1-3%), depending on turnover. VAT is applied at the standard rate of 19% for organization services, unless exceptions apply.

Specific accounting includes recording expenses with space rental, speaker fees, promotional materials, participant transportation, etc. The VAT taxable base includes all amounts received, including participation fees, sponsorships and subsidies. VAT deduction is allowed for purchases related to events, subject to the existence of compliant invoices and registration in the mandatory RO e-Factura system starting from 2024.

The risk of an ANAF audit is significant, especially due to the fiscal treatment of intra-community acquisitions of services (e.g., foreign speakers) and payments to non-resident artists or suppliers. It is recommended to check the incidence of declaration 394 and the recapitulative declarations (300, 301). Also, received sponsorships must be correctly declared in the single declaration. In addition, the separate record of protocol expenses, if there are festive meals, may attract the attention of ANAF inspectors. I recommend keeping all contracts with suppliers, participant lists and event programs for at least 5 years.