8531

Procedure for authorization and Trade Register aspects for CAEN 8531

When establishing a company that carries out the activity of general secondary education (CAEN 8531), the main formality at the Trade Register (ONRC) is the submission of the affidavit under Law 359/2004. This certifies the fulfillment of the legal operating conditions but does not replace specific permits. In the registration application, the main object of activity shall be stated as CAEN code 8531, and the name must reflect the nature of the educational services (e.g., 'Private High School SRL'). The shareholder structure is not limited, but it is recommended that the associates have no tax or criminal record related to education. For subsequent changes (change of registered office, extension of secondary objects), the specific form is submitted to the ONRC, with payment of the legal fees. The Trade Register does not issue an operating authorization, only a registration certificate; the authorization for education is obtained from the Ministry of Education and ARACIP.

Regulatory framework, specific permits and control institutions

The activity CAEN 8531 is subject to the National Education Law no. 1/2011 and the methodological norms of the Ministry of Education. Registration at the ONRC is not sufficient; it is mandatory to obtain the provisional operating authorization from the Romanian Agency for Quality Assurance in Pre-University Education (ARACIP). This involves verifying documents: proof of space (lease agreement/land registry), school curriculum, qualification of teaching staff (according to standards), existence of material resources (laboratories, library, sports hall). Subsequently, accreditation is requested after a period of operation. The County School Inspectorate (ISJ) and the Public Health Directorate (health permit) carry out periodic checks. Without these permits, the activity is illegal, and the Tax Authority (ANAF) may order the cancellation of fiscal registration. The fire safety permit (ISU) is mandatory for spaces with a large capacity of students.

Tax management, ANAF audit risk and specific accounting

Income from CAEN 8531 (school fees, donations, European funds) is taxed according to the Fiscal Code. The company may apply the micro-enterprise income tax system if it meets the thresholds and share capital conditions. Value Added Tax (VAT) applies at 19% for educational services, if they do not fall under the exemptions provided by art. 292 of the Fiscal Code (accredited education). VAT exemption is possible only for accredited/authorized units, with invoicing without VAT and the obligation to submit informative returns. The risk of an ANAF audit is high: authorities check the correct classification in the VAT exemption, deduction of teaching staff salary expenses (obligations regarding the single declaration and Revisal), and the correctness of the fiscal vector. Accounting must distinctly record income from school fees and expenses for teaching materials. The RO e-Factura system applies to all invoices issued between companies, including for educational services. Non-compliance leads to sanctions. It is recommended to draw up an amortization plan for assets in the school's patrimony (furniture, IT equipment) and to correctly calculate the building tax for the space used.