8561

Authorization procedure and Trade Register aspects for NACE 8561

For registration with the Trade Register (ONRC) of an LLC with main activity 8561, standard documents according to Law 31/1990 are submitted. The Single Registration Form explicitly mentions NACE code 8561 as main or secondary activity. Joint ventures between several tutors can operate based on a collaboration contract registered with ONRC, but do not require the establishment of a separate legal entity; an LLC is recommended for liability limitation.

Special authorizations: according to Law 359/2004, a declaration on own responsibility is submitted that the activity complies with specific legal conditions (professional qualification, hygiene norms, adequate space). No mandatory sanitary approval exists unless the activity takes place in spaces designated as educational units (e.g., private schools).

Regulatory framework, specific permits, and control institutions

Intermediation activities (here: lesson placement agent) are regulated by Government Emergency Ordinance 49/2019 on employment and vocational training activities. If the intermediation involves the hiring of tutors by a third party, the company may be considered a temporary employment agency, requiring authorization from the Territorial Labour Inspectorate. The main control institutions are ITM, Tax Authority (ANAF), and the Public Health Directorate (only for spaces with public access).

For courses directly taught by the company (not just intermediation), the National Education Law applies, and continuous vocational training courses require accreditation from ANC (National Authority for Qualifications). In the simple case of private tutoring, no accreditation is required, only compliance with fiscal rules.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, revenues from NACE 8561 fall under NACE code 85 (education) and are exempt from VAT under art. 292 of the Fiscal Code if they are education services directly provided by the authorized entity. The intermediation itself (commission) may be exempt only if it is ancillary to the main educational service. It is recommended to analyze ANAF case law on the exemption.

Fiscal risks: ANAF may reclassify revenues as non-exempt if the exemption conditions are not met. Accounting obligations include issuing invoices (in the RO e-Factura system for B2B), monthly VAT returns for those with a VAT code, and declaring revenues in the single declaration (if PFA). Costs with tutors are deductible only if they are employees or collaborators with a service provision contract. A written contract with tutors is mandatory to justify the nature of the collaboration.

Recommended structure: micro-enterprise LLC with 1% income tax (if revenues under €500,000 and not exceeding 10% of revenues from consultancy). For pure intermediation, the reverse charge mechanism for VAT may be used if the commission is considered an intermediation service. Accounting must separately reflect amounts collected from clients and commissions retained.