8413

Authorization procedure and Trade Register aspects for CAEN 8413

CAEN class 8413 – “Regulation and streamlining of economic activities” – covers the functions of central public administration involved in regulating, promoting and coordinating various economic sectors. The establishment of an entity carrying out such activities is done exclusively by normative act (government decision, emergency ordinance) or by decision of the tutelary authority. Registration with the Trade Register (ONRC) is carried out only for legal entities, such as regulatory authorities, agencies, offices or specialized directorates. The procedure involves submitting a file including: the establishment decision, the statute/organizational regulation, the fiscal registration certificate, proof of registered office (loan agreement/lease or ownership deed) and the affidavit under Law 359/2004 regarding compliance with operating conditions. Administrators must provide proof of appointment by administrative act, and if the entity is fully funded from the state budget, the opinion of the Ministry of Finance is also required. Preliminary name verification with ONRC is mandatory, as is obtaining the unique registration code.

Regulatory framework, specific endorsements and control institutions

Activities under CAEN 8413 are not liberalized but are subject to special laws: Law 500/2002 on public finances, Law 90/2001 on the organization and functioning of the Government, Government Emergency Ordinance 57/2019 on the Administrative Code, and the sectoral legislation applicable to the regulated field (e.g., energy, telecommunications, competition). Depending on the specific subject, endorsements may be required from the Ministry of Justice (for compatibility with EU legislation), the Ministry of Finance (for budgetary impact) or the Competition Council (if the activity involves market regulation). The primary control institution is the Court of Auditors, which verifies the legality and regularity of expenditures. The Tax Authority (ANAF) monitors fiscal compliance, and ONRC may carry out legality checks on registration. Any amendment to the constitutive act, registered office or administrators must be registered with ONRC within 15 days of the amending act, subject to the fine provided by Law 26/1990.

Tax management, ANAF audit risk and specific accounting

Entities under CAEN 8413 are, in the vast majority, fully or partially funded from the state budget, implying the application of Law 500/2002, the Accounting Law 82/1991 and Order 1917/2005 approving the Methodological Norms on the organization and management of accounting for public institutions. Accounting is kept on an accrual basis, with a specific chart of accounts for public institutions. Corporate income tax is calculated only for income from economic activities carried out under the law (e.g., paid services with ministerial approval); income from subsidies and budget transfers is non-taxable. VAT applies strictly to taxable supplies of goods/services; in case of budget funding, no VAT is collected. Major ANAF audit risk: failure to declare income from economic activities, non-compliance with payments to the state budget (contributions, withholdings) and violation of public procurement rules (Law 98/2016). Staff recruitment is done through competition, and the staffing table and classification must be endorsed by the National Agency of Civil Servants. Monthly fiscal obligations include declarations 100 (income tax on salaries), 112 (contributions), and quarterly – declaration 300 (VAT) and 101 (corporate income tax, if applicable). The single declaration for authorized individuals does not apply, as the entity has legal personality. Semiannual and annual accounting reports are submitted to the Ministry of Finance, and the monthly trial balance is transmitted to the principal budget authorizing officer.