8510

Authorization procedure and Trade Registry aspects for NACE 8510

Setting up a company that carries out preschool education activities (NACE 8510) requires completing the standard registration steps with the Trade Register (ONRC), with particularities related to the object of activity. When submitting the file, a sworn statement according to Law 359/2004 is completed, through which the administrator attests to the fulfillment of the legal conditions for operation. NACE code 8510 is entered as the main object of activity, and the articles of association detail the specific activities: early education, kindergarten, extended program, etc. No prior approval from the Ministry of Education is required for registration with the Trade Register, but for actual operation, obtaining the sanitary operating authorization and the ISU approval is mandatory. We recommend checking with the Trade Register the compatibility of the registered office with the destination of an educational unit, as lease contract clauses may exclude educational activities.

Regulatory framework, specific approvals and control institutions

The conduct of preschool education activities is strictly regulated by the National Education Law no. 1/2011 and the methodologies issued by the Ministry of Education. To operate legally, it is necessary to obtain a provisional operating authorization or accreditation from the County School Inspectorate (ISJ). The main control institutions are: the Territorial Labor Inspectorate (ITM) – for working conditions and staff, the Public Health Directorate (DSP) – for the sanitary authorization, and the Inspectorate for Emergency Situations (ISU) – for the fire safety approval. The National Authority for Consumer Protection (ANPC) may carry out checks on the educational services offered. Also, teaching staff must meet the training conditions and be registered in the National Register of Teaching Staff. Non-compliance with these requirements entails contraventional sanctions and even suspension of activity.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, companies carrying out preschool education activities may benefit from VAT exemption under art. 292 para. (1) letter a) of the Fiscal Code, if they are accredited or authorized. It is recommended to notify the Tax Authority (ANAF) of the exemption option by submitting declaration 097. The tax base for corporate income tax is represented by income from tuition fees, sponsorships, subsidies. Non-taxable income may also apply, for example from European funds, under certain conditions. The accounting must separately reflect expenses for teaching staff, educational materials, rent and utilities. The risk of an ANAF audit is medium to high, especially regarding the correctness of applying the VAT exemption and the classification of personnel (employment contracts vs. civil agreements). It is necessary to keep a distinct record of actual teaching hours for each employee, in order to justify tax deductions. Also, for collections from parents, it is mandatory to issue invoices or receipts, and in the case of cash payments exceeding the threshold, reporting to ANAF according to legal provisions. We recommend collaborating with a tax consultant specialized in education for tax optimization and continuous compliance.