9012
Creative activities in the field of visual arts
This code covers artistic creation activities in the field of visual arts, including painting, sculpture, graphic arts, artistic photography and other forms of visual art. Independent artists or small studios can use this code to invoice original works, exhibitions or custom commissions. It is suitable for those who create unique or limited edition works intended for collectors, galleries or cultural institutions.
Entrepreneur Profile
Acest cod este destinat artiștilor plastici independenți (pictori, sculptori, graficieni), fotografilor de artă, creatorilor de artă digitală și instalații, precum și micilor studiouri de creație artistică. De asemenea, este util pentru restauratorii de artă care realizează și creații originale.
Who should avoid:
Avoid the exclusive use of code 9012 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 NACE 9012
To establish a company carrying out creative activities in the field of visual arts (NACE 9012), the procedure at the Trade Register (ONRC) involves filing the registration application, the constitutive act and the affidavit under Law 359/2004. No prior approval from the Ministry of Culture is required for this NACE code, but the main object of activity must be precisely specified. The availability of the company name is checked online, and the processing time is 1-3 working days. Subsequently, tax registration with the Tax Authority (ANAF) is requested, and the administrator submits the single declaration for establishing the fiscal vector.
Regulatory framework, specific approvals and control institutions
Artistic creation activities are not subject to special operating permits, but are regulated by Law 8/1996 on copyright, which requires registration of works with ORDA (Romanian Copyright Office) for legal protection. In the case of selling works, the standard VAT (19%) or the reduced rate of 5% applies for works of art supplied directly by the artist, according to the Fiscal Code. Relevant control institutions are the Tax Authority (ANAF) (for VAT and income tax) and the Ministry of Culture (for potential non-reimbursable funds). There is no special fire safety approval, but the workspace must comply with general fire safety standards.
Tax management, ANAF audit risk and specific accounting
Authorized natural persons (PFA) operating under NACE 9012 may opt for taxation based on income norms or the real system. For companies, corporate income tax is 16% (or 1% for micro-enterprises with revenues below EUR 500,000 and at least one employee). ANAF may initiate a tax audit in case of discrepancies between declared and collected income, especially in online transactions with art platforms. Accounting must separately record production costs (materials, gallery rent) and equipment depreciation. Also, for sales to individuals, an invoice is issued according to the RO e-Factura system, and for export of works, special VAT rates apply. Consulting a specialized accountant is recommended for tax optimization and avoiding sanctions.
Included Activities
- ✅ Painting and artistic drawing
- ✅ Sculpture and modeling
- ✅ Graphic arts and engraving
- ✅ Artistic photography
- ✅ Digital art and new media
- ✅ Creation of art installations
- ✅ Restoration of works of art (if involving original creation)
- ✅ Artistic consultancy for visual projects
Excluded Activities
- ❌ Commercial graphic design activities (code 7410)
- ❌ Commercial photography activities (code 7420)
- ❌ Editing and publishing activities (code 5811)
- ❌ Art education activities (code 8552)
- ❌ Retail trade of works of art (code 4778)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What taxes and duties apply to income from the sale of works of art?
Income can be taxed as income from independent activities (PFA) or as income from copyright, depending on the nature of the contract. For PFA, a 10% income tax and social contributions (CAS, CASS) apply at the legal thresholds. For copyright, the tax is 10% and is withheld at source, and contributions are paid by the beneficiary.
Do I need special permits to carry out creative activities in visual arts?
No special operating permits are required, but it is recommended to register with the Romanian Copyright Office (ORDA) to protect your works. Also, if you work with hazardous materials (e.g., solvent-based paints), you must comply with health and safety at work regulations.