8799

Authorisation Procedure and Trade Register Aspects for CAEN 8799

For setting up a company carrying out activities under CAEN 8799 (Other social assistance activities with accommodation n.e.c.), the standard procedure at the Trade Register (ONRC) involves filing the registration application and the constitutive documents. Depending on the legal form (LLC, SA, etc.), specific forms must be completed, and when establishing the main object of activity, the exact code 8799 must be mentioned. Law 359/2004 requires the submission of a declaration on own responsibility regarding the fulfilment of operating conditions. For this code, it is necessary to obtain prior approvals from the National Authority for Persons with Disabilities or the Directorates of Social Assistance, as well as the sanitary operating authorisation issued by the Public Health Directorate (DSP). Also, for accommodation spaces, the ISU (Fire Brigade) authorisation is mandatory. Companies that only provide services without accommodation (only at-home social assistance) should not register code 8799, but a different one. After registration with the Trade Register (ONRC), the obligation of fiscal registration with the Tax Authority (ANAF) is triggered, including obtaining the fiscal registration certificate and the tax vector.

Regulatory Framework, Specific Approvals and Control Institutions

Social assistance activities with accommodation are regulated by the Social Assistance Law no. 292/2011 and the quality standards imposed by the Ministry of Labour and Social Justice (MMJS). The main control institutions are: the Tax Authority (ANAF) (tax records and VAT), the Labour Inspectorate (ITM) (labour relations, employment contracts for staff: social workers, psychologists, caregivers), the ISU (fire safety in accommodation spaces), the DSP (hygienic-sanitary conditions for the residential centre) and the National Authority for Persons with Disabilities (if the activity targets persons with disabilities). Obtaining the operating licence from the MMJS is mandatory for residential centres; without it, the activity is illegal. Contracts with beneficiaries must comply with specific legislation on social services. Monthly/quarterly statistical reporting to the General Directorate for Social Assistance and Child Protection (DGASPC) is mandatory, under penalty of licence suspension. Also, for accessing European funds (e.g., PNRR), prior authorisation as a social service provider is required.

Fiscal Management, ANAF Audit Risk and Specific Accounting

From a fiscal perspective, income from social services with accommodation may be VAT exempt under art. 292 para. (1) of the Fiscal Code, if provided by authorised entities and falling within the definition of social services. If the activity is not strictly social (e.g., providing accommodation with minimal services), standard VAT (19%) applies. For corporate income tax purposes, expenses with salaries of qualified staff are deductible, but thresholds must be respected. Social contributions (CAS, CASS) are calculated according to the Fiscal Code, and for part-time employment contracts, specific rules apply. The Tax Authority (ANAF) may carry out fiscal inspections regarding the correct classification of the activity as VAT-exempt social services; non-compliance with conditions may lead to VAT recalculation, penalties and fines. Specific accounting involves separate recording of income from social services and expenses for maintenance of accommodation spaces, beneficiaries' food. For centres with accommodation, building depreciation is done over the normal useful life (40-50 years). Financial reporting obligations include the annual balance sheet and fiscal returns (300, 100, 112 for salaries). Maintaining a fiscal register of beneficiaries may be useful for justifying the VAT exemption.