9013

Authorization procedure and Trade Register aspects for CAEN 9013

The establishment of a company carrying out artistic creation activities under CAEN code 9013 involves the standard stages at the Trade Register (ONRC), with particularities regarding the object of activity and, in certain cases, prior endorsements. Upon submitting the registration application, the main object of activity must be specified: class 9013 – Other artistic creation activities. This includes services provided by independent artists (writers, composers, sculptors, etc.) as well as related activities, except those in separately regulated fields (e.g. architecture, engineering).

For authorized natural persons (PFA), a sworn declaration according to Law 359/2004 is filed with the ONRC, attesting to the fulfillment of operating conditions. Companies (SRL) must specify in the incorporating deed whether the activity is carried out for profit or non-profit. If the activity also involves the sale of works, it is recommended to include relevant secondary CAEN codes (e.g. 4799 – Retail sale via the internet).

Attention: No prior endorsement from the Ministry of Culture is required, except in cases where the activity includes the restoration of classified movable cultural goods. In such cases, a specific authorization is required under Government Emergency Ordinance (OUG) 43/2000.

Regulatory framework, specific endorsements, and control institutions

Activity under CAEN 9013 is liberalized, without the obligation to hold mandatory professional certificates. However, if the legal entity carries out vocational training activities in the artistic field (workshops, courses), the provisions of Government Emergency Ordinance (OUG) 129/2000 on adult vocational training apply, and the organizer must register with the Territorial Labor Inspectorate or the Ministry of Labor.

Relevant control institutions: the Tax Authority (ANAF) for fiscal matters, the Local Police for compliance with public order rules at the premises, and in the case of rented spaces, compliance with ISU (emergency situation) regulations is required. If the activity involves public exhibition of works (galleries, fairs), regulations on intellectual property protection (Law 8/1996 on copyright) may apply.

There is no specific environmental endorsement, except in cases where the activity generates special waste (e.g. paints, solvents). In such cases, an environmental permit from the Local Environmental Protection Agency is required.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, taxpayers carrying out CAEN 9013 may choose between the real taxation system (income tax of 16% for PFA or profit tax of 16% for SRL) or the flat-rate income tax (norma de venit), if the annual income does not exceed RON 500,000. For PFA, CAEN code 9013 is eligible for the flat-rate income tax in most counties, provided the activity is not carried out in a partnership or association system.

Specific fiscal obligations: Issuing invoices through the RO e-Factura system is mandatory for B2B relationships, if the supplier or customer is registered for VAT purposes. Authorized natural persons who do not exceed the threshold of RON 300,000/year may remain non-VAT payers, but the transition to the VAT system is mandatory upon exceeding the threshold.

ANAF audit risk: The main identified risks include underreporting income from sales of works or artistic services, especially in the absence of written contracts. ANAF may initiate a tax inspection if inconsistencies are found between declared income and justified expenses (e.g. significant purchases of materials relative to low income).

Accounting must reflect income from artistic activities separately, including royalties or copyright income (if applicable). For SRLs, it is recommended to record in accounting the stocks of finished works (goods) and evaluate them at production cost or market value, depending on the method chosen. For PFAs, the accounting record is reduced to the receipts and payments register, but supporting documents must be kept for at least 10 years.

The fiscal vector is submitted to ANAF within 30 days of registration with the ONRC, and periodic declarations (D300, D100) are transmitted according to the established calendar. Failure to meet deadlines attracts contraventional sanctions and may trigger verifications.