8240

Authorization procedure and Trade Register aspects for CAEN 8240

For setting up a company that will carry out intermediation activities for business support services (CAEN 8240), the standard procedure at the Trade Register (ONRC) involves submitting the registration application, the constitutive act, and the affidavit under Law 359/2004. This affidavit certifies the fulfillment of operating conditions, without requiring prior special approvals from sectoral regulatory authorities. When completing the object of activity, CAEN 8240 must be explicitly mentioned as the main or secondary object, specifying that the activity consists of intermediating support services (e.g., cleaning, security, catering, building administration) without directly providing them. The processing time is usually 1-3 working days, and the costs are standard (ONRC fees + lawyer/consultant fees, if legal assistance is chosen).

Regulatory framework, specific approvals, and control institutions

CAEN 8240 is not a separately regulated activity but falls under the general rules for intermediation in services. No approvals from the National Authority for Consumer Protection (ANPC) or other authorities are required. If the intermediation involves private security services or other activities with access to confidential information, GDPR rules must be observed, and the company must register as a personal data operator with the National Supervisory Authority for Personal Data Processing (ANSPDCP). The main control institutions are the Tax Authority (ANAF) (for tax aspects and declarations), the Labor Inspectorate (ITM) (for labor relations, mandate/agency contracts), and the Trade Register (for updates of registered offices, administrators). Intermediation contracts must comply with the provisions of the Civil Code, without special forms, but written form is recommended to clearly define the commission and the obligations of the parties.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, income from intermediation commissions falls under income from service provision, subject to corporate income tax (or micro-entity income tax, if the threshold and personnel conditions are met). Payment of commission to external partners (EU or non-EU) may trigger withholding tax obligations under the Fiscal Code, requiring verification of double taxation treaties. VAT applies according to general rules: if the service is provided to a taxable person in Romania or abroad, the place of supply is determined based on the client's status (B2B vs B2C). In the RO e-Factura system, invoices issued to legal entity clients must be transmitted through the ANAF API. Audit risk: ANAF analyzes the reality of intermediation operations – the commission must be justified by written contracts, payment documents, and commercial correspondence. Supporting documentation must include: intermediation contract, invoices, bank statements, and monthly activity reports. Specific accounting involves recording received commissions as operating income (account 704), and expenses with agents'/commissioners' salaries (or mandate fees) are recorded in personnel expense accounts. No special register is required; general accounting standards apply (OMFP 1802/2014).