8425

Authorization procedure and Trade Register aspects for NACE 8425

The activity carried out under NACE code 8425 – “Firefighting activities and fire prevention activities” – is classified as a private civil protection service. When incorporating the company, the main object of activity is declared on one's own responsibility according to Law no. 359/2004, but for this code, the Trade Register actually requires prior approvals from the Inspectorate for Emergency Situations (ISU). The registration procedure at the Trade Register includes submitting standard documents (incorporation deed, application, affidavit), and the administrators must provide proof of specific professional training (fire prevention courses, certified by the General Inspectorate for Emergency Situations – IGSU). Without these approvals, registration will be blocked or a change of the object of activity will be requested.

The company must have mandatory minimum equipment (intervention equipment, fire engines, pumping stations) which is verified by ISU committees. Furthermore, it is required to ensure an operational response to requests, according to Government Decision no. 1491/2004 on the organization of private emergency services. Any subsequent change of registered office or equipment must be notified both to the Trade Register and to ISU, under penalty of suspension of the operating authorization.

Regulatory framework, specific approvals and control institutions

The main normative act is Law no. 307/2006 on fire protection, republished, and Government Ordinance no. 21/2004 on private emergency services. To operate legally under NACE 8425, the company must obtain a fire safety approval from ISU, which verifies compliance with design standards (P 118, NP 086, P 100-1). The activity is also supervised by the Prefect’s Institution and the control bodies of the General Inspectorate for Emergency Situations (IGSU).

In addition to the operating approval, a fire safety authorization is required for the company's own headquarters and any branch offices. The company must prepare specific documentation: intervention plan, safety sheets, evacuation plan. Periodic control is carried out every 2 years, and failure to comply leads to severe contravention sanctions (fines from 5,000 lei to 25,000 lei) or even suspension of activity. Employees performing prevention activities must be professionally certified according to the standards of the Ministry of Internal Affairs – without this certification, the service cannot be legally provided.

Control institutions include, besides ISU, the Labour Inspectorate (ITM) (for the health and safety of the company's own employees) and the Tax Authority (ANAF) (for verifying declared income from contracts with clients). Hiring personnel without the necessary training attracts sanctions from IGSU, and compliance with specific working conditions (PPE, periodic training) is mandatory.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, NACE 8425 does not benefit from special facilities, but the risk of audit by ANAF is increased due to the specific nature of the activity (contracts with the state, local authorities, frequent cash payments). The company may apply the VAT on collection system if it collects invoices after 90 days, but it is essential to correctly declare operations in the RO e-Factura system and the e-Transport system (if heavy equipment is transported). Income from extinguishing and prevention services is taxed according to the Fiscal Code – corporate income tax 16% (or micro-enterprise income tax, if it meets the threshold conditions and has at least one employee).

Accounting must distinctly highlight sub-accounts for intervention operations (consumable materials, depreciation of machinery, operational staff salaries), and costs for professional training (certified courses) are deductible. In case of an ANAF inspection, the classification of expenses for technical equipment and their correspondence with concluded contracts will be verified. We recommend using the single declaration (D230) for income from independent activities if the company is a PFA/II. For joint-stock companies or LLCs, D100 (declaration on payment obligations) is submitted monthly/quarterly, and D112 for employees.

The audit risk is amplified by the fact that many contracts are concluded with town halls or public institutions, involving tenders and direct purchases; ANAF will verify the legality of invoices, the actual existence of interventions and equipment. It is recommended to keep intervention documents (reports, photos, timesheets) in the archive for at least 5 years, as well as to comply with fire safety standards (valid authorization). Failure to register in the RO e-Factura system for B2B relationships entails fines, and the lack of correct declaration of the fiscal vector (establishing the registered office and branch offices at the Trade Register) may lead to the suspension of activity. In conclusion, managing the relationship with ISU and ANAF is vital: authorizations and approvals must be updated annually, and fiscal obligations declared without delay.