8559

Authorization procedure and Trade Register aspects for CAEN 8559

Registering with the Trade Register (ONRC) of a company with the main activity of CAEN 8559 - Other forms of education n.e.c. (CAEN Rev. 2 classification) requires submitting a standard file with constitutive documents, a sworn statement according to Law no. 359/2004 and payment of legal fees. When establishing the registered office, it is recommended that the space be compatible with carrying out teaching activities, even if sanitary or fire safety authorization is not required at the time of establishment. For CAEN code 8559, no prior approval from the Ministry of Education is required for registration in the register; however, if accredited professional training courses are organized, it is mandatory to obtain an operating authorization from the National Authority for Qualifications (ANC) or the relevant ministry, depending on the specificity of the courses. Formalities include the correct establishment of secondary activity objects, to avoid falling under the special authorization regime. ONRC will only verify the legality of the company name and statutory compliance, not the substantive conditions regarding additional authorizations.

Regulatory framework, specific approvals and control institutions

Activities under CAEN 8559 cover forms of education not strictly regulated by the Education Law, such as refresher courses, tutoring, corporate training, non-formal education, etc. The authorization standards for pre-university education units do not apply, but specific provisions may apply if certificates recognized by the Ministry of Labour are issued. Relevant control institutions are: the Tax Authority (ANAF) (for fiscal analysis), the Labour Inspectorate (ITM) (if employees are involved), Fire Safety Authority (ISU) and Public Health Directorate (DSP) (depending on the nature of the premises and activity, e.g. if first aid courses or activities with minors are conducted). In the case of providing professional training services for adults, compliance with Government Ordinance no. 129/2000, republished, on adult professional training is required, and the Economic Operator must register as a professional training provider with the National Authority for Qualifications (ANC). Failure to obtain these authorizations may lead to civil fines and suspension of activity, as well as the refusal of deductibility of related expenses.

Fiscal management, audit risk from ANAF and specific accounting

From a fiscal point of view, income from providing non-formal education services may be taxed according to general standards (corporate income tax or micro-enterprise income tax, if conditions are met). The VAT upon collection principle applies (19% VAT for B2B services, possibly 5% VAT for professional training courses in fields specified by the Fiscal Code). Companies issuing invoices to individuals must operate with the mandatory RO e-Factura system for B2B relations as of 1 January 2024, with derogations for cash payments. We recommend drawing up detailed service contracts with outcome indicators (number of participants, hours, teaching materials) to support the deductibility of expenses. Additional audit risk from ANAF exists when registering with CAEN code 8559, especially if operating under a teaching staff remuneration system (additional agreements, hourly pay). Accounting must reflect income from courses separately, possibly using separate sub-accounts for participation fees vs. distributed materials. It is recommended to issue annual tax certificates for individual participants to avoid investigations into undeclared income. When organizing courses with accommodation, the bonus regime and host-type taxation apply. You are obliged to declare the fiscal vector (D010) with the exact indication of the CAEN code, and upon the first modification of the registered office or object of activity, you must also update the registration certificate with ONRC. Non-compliance regarding operating authorizations may lead to ANAF notifying the reclassification of income as undeclared, with the application of increases and penalties. To avoid litigation, consult a lawyer specialized in ONRC before starting the activity.