8810

Authorization procedure and Trade Register aspects for NACE 8810

Starting a company that will carry out activities under NACE 8810 – 'Social assistance activities, without accommodation, for the elderly and for persons with disabilities unable to care for themselves' requires going through the standard registration steps at the National Office of the Trade Register (ONRC). There are no special restrictions regarding the legal form, but most operators choose limited liability companies (SRL) or authorized natural persons (PFA). When submitting the application, the NACE code 8810 must be indicated as the main or secondary activity (according to the Classification of Activities in the National Economy – CAEN Rev. 3).

For operating authorization, it is necessary to submit a sworn statement in accordance with Law 359/2004 on the authorization of legal entities – attesting compliance with the legal operating conditions. No fire safety or public health permits are required from the ONRC; these are obtained later from the competent authorities (ISU, DSP). The registration procedure takes 1-3 days, and the fee is approximately 100-200 lei (depending on the option regarding the publicity register).

Regulatory framework, specific permits and control institutions

Social assistance activities without accommodation are mainly regulated by Law no. 292/2011 on social assistance, as well as Government Decision no. 867/2015 on the accreditation of social service providers. Establishing a day center or home care service for the elderly or persons with disabilities requires an operating license issued by the National Authority for the Protection of the Rights of Persons with Disabilities, Children and Adoptions (ANDPDCA) or by the county social assistance directorates. Conditions include: adequate premises, qualified personnel (minimum social worker, caregivers), specific equipment, and compliance with quality standards.

The sanitary operating permit is obtained from the county Public Health Directorate (DSP), and the ISU permit for fire safety (if the served space has more than 5 persons or falls under a risk category). For home services, no DSP permit for the premises is required, but hygiene procedures are evaluated. Inspections are carried out by ANDPDCA, mayors' offices, ANAF (for tax matters) and ITM (for labor relations).

Tax management, ANAF audit risk and specific accounting

From a tax perspective, income from NACE 8810 activity is subject to profit tax (16%) or micro-enterprise income tax (1% up to EUR 500,000 turnover, provided it does not exceed 80% income from consultancy/management – which is not the case here). Authorized natural persons (PFA) pay income tax (10%), health insurance contribution (CASS) and pension contribution (CAS).

The obligation to register in the RO e-Factura system applies to all invoices issued in B2B relationships, while the e-Transport system is not relevant for this activity. The audit risk from ANAF is moderate, as the activity involves relationships with individual beneficiaries and possibly state contracts (through vouchers, state-reimbursed services). Strict record-keeping of service contracts, staff timesheets and supporting documents for expenses (salaries, consumables, rent) is recommended.

In accounting, account 704 – 'Revenue from services rendered' is used for care income, while personnel salary expenses are recorded in account 621 – 'Expenses with collaborators' or 641 – 'Salary expenses'. For services provided within projects financed from European funds, special accounting and reporting rules apply. VAT does not apply if the annual turnover is below 300,000 lei (VAT threshold), but one may opt for VAT registration. We recommend consulting an accounting expert for case-specific tax optimization.