8553

Authorization procedure and Trade Register aspects for NACE 8553

For registering the activity 8553 - Driving schools (pilotage) with the Trade Register (ONRC), the provisions of Law no. 359/2004 on simplifying registration with the trade register must be followed. NACE code 8553 falls under the operational control of the Romanian Civil Aeronautical Authority (AACR) and the Ministry of Transport, being considered a special regime activity. When setting up the company (LLC, SA, Sole Trader, etc.), a declaration on own responsibility is submitted stating that the specific operating conditions are known and will be respected. ONRC does not require prior endorsements for registration, but subsequently, within 30 days from registration, the operating authorization must be requested from the AACR. Non-compliance entails suspension of activity and even ex officio deregistration.

For Sole Traders or Individual Enterprises, the same rules apply: declaring the main activity object NACE 8553 to ONRC, with express mention that endorsements will be obtained later. Activity cannot commence without the AACR authorization, and the latter is registered with ONRC as an entry. I recommend analyzing in advance the personnel requirements (authorized instructors) and equipment (simulators, compliant aircraft).

Regulatory framework, specific endorsements and control institutions

Pilotage activity (aeronautical driving schools) is strictly regulated by Government Ordinance no. 29/1997 on the Civil Aeronautical Code, Regulation (EU) no. 1178/2011 (establishing technical requirements for pilot licenses) and national regulations issued by AACR. Control institutions are: AACR (authorizations, periodic inspections), Tax Authority (ANAF) (fiscal control), and Territorial Labor Inspectorate (labor relations with instructors).

Necessary endorsements include:

• Operating authorization issued by AACR – conditioned upon the existence of adequate material base (training field, certified aircraft/simulators, approved training programs);
• Certification of flight instructors – they must hold licenses and qualifications compliant with the European FCL;
• Sanitary endorsement from the Public Health Directorate for theory spaces;
• ISU endorsement regarding fire safety for course rooms and hangars;
• Air operator certificate (if using own aircraft).

Without these documents, the activity is illegal and risks administrative fines between 10,000 and 50,000 lei, plus confiscation of equipment.

Fiscal management, ANAF audit risk and specific accounting

From an accounting perspective, income from pilotage courses is recorded as turnover and is subject to corporate income tax (16%) or income tax (for Sole Traders). Standard VAT (19%) applies if the amount exceeds the threshold of 300,000 lei/year (or optionally). No specific tax facilities exist for this NACE code; general rules apply.

Main identified fiscal risks:

• Underreporting of income – cash receipts from trainees without issuing invoices; ANAF can perform cross-checks with trainees' declarations (deductions for courses).
• Incorrect classification of expenses – purchase of aircraft/simulators must be treated as tangible fixed assets, depreciated over useful life (5-15 years).
• Tax on instructors' income – if instructors are paid as collaborators, income tax (10%) and social contributions must be withheld according to the Sole Trader regime or service agreement with copyright.
• Exceeding the cash threshold – for cash payments over 5,000 lei/day, electronic payment instruments must be used.

At establishment, the single declaration is submitted to ANAF (for Sole Traders) or declaration 010 (for LLCs). The fiscal vector is completed with corporate income tax/VAT and mention that pilotage activity is carried out. Penalties may include fines from 1,000 to 50,000 lei for violations of aeronautical legislation, plus suspension of authorization.

I strongly recommend consulting an accounting specialist with experience in air transport and collaborating with a lawyer specialized in commercial law for drafting contracts with instructors and trainees.