8423

Authorization procedure and Trade Register aspects for CAEN 8423

Setting up a company that carries out justice activities (CAEN 8423) involves going through the standard registration stages at the National Trade Register Office (ONRC), but with particularities given the specific nature of the field. According to Law no. 359/2004, the applicant must submit a sworn declaration regarding the fulfilment of the legal conditions for operation. In the case of this class, additional documents are required attesting to the special status of the founders or associates (e.g., lawyers, bailiffs, notaries public), as this is an activity regulated by Law no. 51/1995 on the organization and exercise of the legal profession, Law no. 36/1995 on notaries public, Law no. 188/2000 on bailiffs, and Law no. 304/2004 on judicial organization (for courts of appeal and specialized tribunals). Companies registered with the ONRC for CAEN 8423 will typically have the legal form of an individual practice (Sole Trader / Individual Enterprise) or a professional partnership (SPARL, SCA, SNP). When submitting the registration application, prior approval from the competent professional bodies is required: the National Union of Bars of Romania (UNBR) for lawyers, the National Union of Notaries Public (UNNP) for notaries, or the National Union of Bailiffs (UNEJ). Also, for courts, the founding document must be approved by the Ministry of Justice, and the registered office must meet security and public access conditions according to the norms issued by the Superior Council of Magistracy.

Regulatory framework, specific approvals and supervisory institutions

Activities under CAEN 8423 are strictly regulated by organic laws and decisions of the Superior Council of Magistracy, and their violation entails disciplinary, administrative or criminal sanctions. The main applicable normative acts are: Law no. 304/2004 on judicial organization, Law no. 47/1992 on the organization and functioning of the Constitutional Court, Law no. 51/1995 on the organization and exercise of the legal profession, Law no. 36/1995 on notaries public, Law no. 188/2000 on bailiffs, as well as the Statute of the legal profession approved by UNBR Resolution. The supervisory institutions include: the Ministry of Justice, the Superior Council of Magistracy (for courts), the National Professional Unions (UNBR, UNNP, UNEJ) and the courts of appeal within whose jurisdiction they operate. In addition, the legal consultancy activity provided by lawyers may be subject to ANAF control regarding accounting and tax records. To obtain specific approvals, it is mandatory to present proof of completion of professional training programs and the entrance examination to the profession, as well as the professional practice certificate (e.g., certificate of final lawyer, appointment order for judges and prosecutors). Any changes to the founding documents (change of associate/shareholder, change of registered office, extension of the object of activity) must be notified to the ONRC and, where applicable, authorized by the professional organization.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies operating under CAEN 8423 are liable for corporate income tax (16%) or income tax (for Sole Traders/Individual Enterprises, under the real system or standard income). Lawyers, notaries and bailiffs may opt for the specific taxation system – the single declaration on realised income and social contributions (in the form of advance payments and adjustments). It is essential to correctly register the tax vector with the Tax Authority (ANAF), including for VAT (if turnover exceeds the threshold of RON 300,000 or if reverse charge is opted for services provided to legal entities in Romania). Accounting is kept on a single-entry or double-entry basis, depending on the form of organization and the applicability of the provisions of Order of the Minister of Public Finance no. 1,802/2014. Invoicing to clients is done through the RO e-Factura system, with the obligation to transmit invoices in electronic format to ANAF within 5 working days from issuance, according to Law no. 296/2023. The risk of ANAF audit is high in the case of undeclared fees or cash payments exceeding the legal threshold. Supporting documents must be kept for at least 10 years, and the cash register and receipts/payments journal must be completed daily. Fees are set according to professional tariffs (UNBR Resolution for lawyers, Order of the Minister of Justice for notaries and bailiffs) and are recorded separately in the accounts. Also, set-off or extinguishment of claims is prohibited except by legal methods (payment order, deposit into account). We recommend periodic tax audits to verify compliance with the Fiscal Code and secondary legislation.