8532

Procedure for authorization and Trade Registry aspects for CAEN 8532

Establishing an entity carrying out secondary, technical, or vocational education activities (CAEN 8532) requires going through the registration procedure with the National Trade Register Office (ONRC). When submitting the registration application, either through the electronic service or at the counter, the founder must present the constitutive documents, the affidavit under Law 359/2004 regarding the fulfillment of operating conditions, and documents attesting the registered office. We recommend that the main object of activity CAEN code 8532 be explicitly mentioned in the Articles of Association, and complementary activities (e.g., 8559 – Other forms of education n.e.c.) may be included as secondary objects.

Regulatory framework, specific approvals, and control institutions

The activity of secondary technical or vocational education is subject to regulations of the Ministry of Education and, where applicable, the Ministry of Labour for adult vocational training. The operating authorization is obtained from the Ministry of Education through the County School Inspectorate (or the Bucharest Municipal Inspectorate), which issues the operating approval after verifying compliance with conditions regarding space, equipment, qualified teaching staff, and curriculum. If the unit offers officially recognized professional qualifications, accreditation is also required by the National Authority for Qualifications (ANC) or the National Council for Adult Vocational Training (CNFPA). It is mandatory to obtain the fire safety approval from the Inspectorate for Emergency Situations and the sanitary approval from the Public Health Directorate. Current control is exercised by the Territorial Labour Inspectorate for compliance with labour norms and by the Tax Authority (ANAF) for fiscal correctness.

Tax management, audit risk from ANAF, and specific accounting

From a fiscal perspective, the legal entity carrying out CAEN 8532 is classified as a corporate taxpayer subject to corporate income tax (standard regime, 16%) or micro-enterprise income tax (1% or 3%, as applicable), if it meets the thresholds and number of employees. Upon registration, Declaration 010 is submitted to ANAF to establish the fiscal vector. The educational institution earning income from educational services invoices at the standard VAT rate of 19%, except for cases of exemption provided by the Fiscal Code (art. 292 para. 1 letter f – pre-university, secondary, technical or vocational education services recognized by the state). The VAT exemption applies only if the provider is accredited/authorized by the Ministry of Education. Otherwise, VAT applies in full.

Specific ANAF audit risks

Tax inspections focus on the correct classification of income from tuition fees within the VAT exemption scope, the legality of deducting expenses for teaching materials, utilities, and staff salaries. Any classification error generates the risk of additional VAT differences and accessories. Additionally, ANAF verifies the proper issuance of invoices through the RO e-Factura system, mandatory for all taxpayers issuing invoices to legal entities.

Periodic reporting obligations

Monthly declarations D300 (VAT return) and D390 are submitted, along with annual D101 (corporate income tax) or D100 (micro-enterprise income tax). For employees, D112 is completed and employment contracts are recorded in the General Register of Employees (REVISAL).

Specific accounting

Analytical accounting by cost centers (courses, workshops, labs) is recommended to justify deductions. Expenses for investments in teaching equipment are amortized according to legal useful lives. Revenue accounts recorded in class 7 must correlate with the nature of the activity, and state subsidies (if any) are accounted for under OMFP 1802/2014.