8569

Procedure for authorization and Trade Register aspects for CAEN 8569

For registering a company with the Trade Register (ONRC) with the main activity CAEN 8569 - 'Support services for education', it must be expressly stated that this class includes auxiliary services to the educational process, such as educational consulting, curriculum development, exam organization, school inspection, or psycho-pedagogical testing, but NOT direct teaching activities (which fall under CAEN 85). When filing the application, a sworn declaration according to Law 359/2004 on the authorization of operation is completed, without requiring prior approval from the Ministry of Education if no professional training activities are carried out. In case the company will provide school counseling or career guidance services, it is recommended to mention these in the secondary object of activity to avoid later tax interpretations. The registration process at the Trade Register (ONRC) takes between 1 and 5 working days, and costs are standard (approximately 200-300 RON for registration).

Regulatory framework, specific approvals, and control institutions

The main normative act regulating support activities for education is the National Education Law no. 1/2011, but for CAEN 8569 no special operating permits are required (such as ARACIP approval) as long as direct teaching activities are not carried out. However, if the services involve processing personal data of students, the GDPR Regulation (679/2016) and Law 190/2018 apply, which requires registration with the National Supervisory Authority for Personal Data Processing (ANSPDCP) and implementation of technical and organizational measures. Also, if the company organizes exams or competitions, it must comply with health and safety regulations (Law 319/2006) and notify the Territorial Labor Inspectorate. With regard to tax control, the Tax Authority (ANAF) may verify the correct CAEN classification, as some companies may try to avoid authorization obligations specific to CAEN 85 (teaching) by abusively registering under 8569.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, activities under CAEN 8569 are exempt from VAT only if performed by non-profit entities or if considered 'educational services' under the Fiscal Code (Art. 292, para. 1, letter f). For commercial companies, the standard VAT rate (19%) applies, and corporate income tax is calculated according to general rules. The main ANAF audit risk lies in the inconsistency between the declared object of activity and the actual nature of services provided; for example, if actual training courses are offered, ANAF may reclassify the activity to CAEN 85, which entails additional social and health insurance contributions plus penalties. For proper accounting management, it is recommended to record revenues separately for each type of support service, use corresponding expense accounts (educational materials, payments to external trainers, space rental), and keep supporting documents attesting to the nature of the consultancy or administrative service. Additionally, hiring staff with higher education in education or psychology increases fiscal credibility and may reduce the risk of activity reinterpretation. Another aspect of tax management is the obligation to file the Single Declaration on Estimated Income if income is derived from independent activities or liberal professions under this CAEN.