9011
Activities of literary creation and musical composition
This code covers intellectual creation activities in the literary and musical fields, including writing original works (novels, poetry, scripts) and composing musical pieces. It is suitable for authors, composers, librettists, and other creators who exploit their works through sale, licensing, or representation. Activities are usually carried out independently, with income derived from royalties, publishing contracts, or collaborations with artists.
Entrepreneur Profile
Acest cod este destinat persoanelor fizice autorizate (PFA), întreprinderilor individuale (II) sau societăților cu răspundere limitată (SRL) care își desfășoară activitatea principală în domeniul creației literare sau muzicale. Este potrivit pentru scriitori, poeți, dramaturgi, scenariști, compozitori, textieri și libretiști care își comercializează operele sau colaborează cu edituri, case de producție sau artiști.
Who should avoid:
Avoid the exclusive use of code 9011 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 9011
Setting up a company for CAEN 9011 involves submitting to the Trade Register (ONRC) the registration application, the constitutive act, and proof of registered office. The leader must declare the main object of activity as 'Activities of literary creation and musical composition'. CAEN code 9011 does not require special operating permits from ONRC, but for related activities (shows, public broadcasting) it is recommended to check the need for approvals from the Composers' Union or Collective Management Organizations (UCMR-ADA, DACIN-SARA).
Upon registration, a sworn statement according to Law 359/2004 regarding the fulfillment of operating conditions is submitted. There are no minimum share capital thresholds for this CAEN class, but we recommend adequate capital to cover initial expenses (equipment, creation space).
Regulatory framework, specific approvals, and control institutions
CAEN 9011 activity is regulated by Law 8/1996 on copyright and related rights. Literary creators and composers benefit from automatic legal protection for their works, but registration with OSIM (for works) or ORDA for collective management is recommended. Control institutions include ANAF (for taxation), ITM (for labor relations), and ORDA (for compliance with copyright). Prior approval from the Ministry of Culture is not mandatory for simple creation, but if performances also take place, Law 60/1991 on the organization and conduct of cultural-artistic activities applies.
Companies that publicly broadcast works (concerts, readings) must conclude contracts with collective management organizations and pay the due remuneration to authors. For musical composition, UCMR-ADA rules on the use of musical works also apply.
Tax management, ANAF audit risk, and specific accounting
For CAEN 9011, income from copyright may be taxed by withholding at source (16% income tax) if the individual is paid by a beneficiary. The commercial company collects receivables from assignments of rights, royalties, or direct service provisions. Corporate income tax applies at the standard rate (16%) or the micro-enterprise income tax (1% or 3% if turnover < 500,000 euro and conditions are met). It is crucial to separate the personal income of founders from that of the company to avoid fiscal reclassification.
ANAF may initiate a thematic audit regarding the reality of copyright transactions and correct tax returns. It is recommended to prepare written contracts for the assignment of works, correctly invoice services, and record income in accounting according to GEO 130/2021 on the RO e-Factura system (mandatory for B2B operations from January 1, 2024). The company is obliged to enroll in the RO e-Factura system. The major risk lies in underreporting income or failing to submit tax returns (Single Declaration for individuals, D100 for corporate income tax). Accounting must distinctly record the amortization of intangible assets (copyrights) and development expenses.
From a VAT perspective, the supply of cultural services to individuals may benefit from the reduced VAT rate (5%) if the conditions set out in Article 291(2)(c) of the Fiscal Code are met. For B2B operations, the general VAT rules apply. Companies that do not exceed the exemption threshold (300,000 lei) may opt not to charge VAT. We recommend careful monitoring of the threshold to avoid the obligation of VAT registration beyond the deadline.
Included Activities
- ✅ Writing original literary works (novels, short stories, poetry, plays, scripts)
- ✅ Composing original musical works (pieces, symphonies, soundtracks)
- ✅ Writing librettos and literary adaptations
- ✅ Creating lyrics for songs and verses
- ✅ Intellectual creation activities in the literary and musical fields, carried out independently
Excluded Activities
- ❌ Translation and interpretation activities (code 7430)
- ❌ Publishing and printing activities (codes 5811-5819)
- ❌ Production and distribution of audio recordings (code 5920)
- ❌ Literary or music agency activities (code 7490)
- ❌ Education in the field of arts (code 8552)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What taxes and contributions must I pay as a PFA for CAEN code 9011?
As a PFA, you pay income tax (10% or 16% depending on the system) and social contributions (CAS and CASS) at the level of net realized income, with minimum and maximum thresholds. If net income exceeds 12 minimum wages, contributions are applied at the ceiling. I recommend consulting an accountant for an accurate calculation.
Do I need special permits to carry out literary or musical creation activities?
No, for this CAEN code no special operating permits are required. Registration with the Trade Register and obtaining the CAEN code are sufficient. However, to protect copyright, you may register works with ORDA (Romanian Copyright Office).