9031
Activities of managing halls and venues for performances
This code covers the management of performance halls, theaters, cinemas, arenas and other venues intended for cultural or artistic events. Activities include the rental of spaces, technical and logistical coordination, as well as ensuring the optimal operation of the venue for shows, concerts or screenings. It is ideal for companies that own or manage entertainment spaces, without themselves producing the artistic content.
Entrepreneur Profile
Acest cod este destinat firmelor (SRL, SA) sau PFA-urilor care administrează săli de spectacole, cinematografe, teatre sau arene, fie ca proprietari, fie ca operatori în regim de închiriere. Este potrivit pentru antreprenorii care doresc să ofere spații pentru evenimente culturale, fără a fi implicați direct în producția artistică.
Who should avoid:
Avoid the exclusive use of code 9031 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 9031
Registration with the Trade Register (ONRC) for CAEN code 9031 requires the explicit mention of the main object of activity as 'Activities of managing halls and venues for performances'. The affidavit under Law 359/2004 must certify that no prior authorizations are required, but in practice, local authorities frequently require the fire safety clearance (ISU) and the environmental permit. When filing the application, the correct 4 digits of the CAEN code must be selected and the single form must be completed. Administrators must have no legal prohibitions. For performance halls, it is mandatory to register the registered office and work points, presenting the title deed or lease agreement.
Regulatory framework, specific permits and control institutions
The activity is subject to mixed control: the mayor's office, the Inspectorate for Emergency Situations, the Public Health Authority and, for activities with the public, the Local Police. Law 155/2019 on fire safety requires authorization for large-capacity spaces. If beverages are served, Law 61/1991 and public order regulations apply. Also, if the hall is used for private events (weddings, conferences), additional obligations regarding hearing protection and noise limits apply under Government Emergency Ordinance 56/2006. The operating permit from the mayor's office is mandatory; without it, the activity is considered unauthorized and attracts severe contravention sanctions.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, revenues from managing halls are classified as real estate services (if only rental) or as complex service provision (event organization). The standard VAT rate of 19% applies, except where exclusive rental of spaces for culture may benefit from the reduced rate of 5% if the strict conditions of the Fiscal Code are met. The obligation to use the RO e-Factura system is mandatory for all invoices issued in B2B relations. The Tax Authority (ANAF) considers this activity as medium fiscal risk due to the possibility of cash receipts and underreporting. Strict records of the number of tickets sold (if events are organized) and lease agreements are recommended. The profit tax base is adjusted proportionally to the maintenance expenses of the hall. For authorized individuals (PFA) or micro-enterprises, the fiscal vector must be updated according to the estimated income level. The single declaration (Form 212) is submitted annually for PFA. During audits, ANAF inspectors verify whether revenues are fully recorded, with the risk of reclassification if discrepancies between hall capacity and revenues are found.
Included Activities
- ✅ Management of theaters, opera houses, concert halls and cinemas
- ✅ Rental and administration of spaces for performances
- ✅ Coordination of technical staff (sound, lighting, stage)
- ✅ Ensuring cleanliness, maintenance and security of venues
- ✅ Ticket sales and managing public access
- ✅ Organization of cultural events in managed spaces
Excluded Activities
- ❌ Production of shows (codes 9001, 9002)
- ❌ Activities of independent ticket agencies (code 7990)
- ❌ Management of museums and historical sites (codes 9102, 9103)
- ❌ Food and beverage activities within venues (codes 5610, 5630)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to open a performance hall under CAEN code 9031?
The fire safety clearance (ISU), the sanitary operating permit, the construction/operating permit and, depending on capacity, the permit from the mayor's office for holding public events are required.
Can I rent the hall to third parties without needing another CAEN code?
Yes, renting out the hall for performances is included in this code. If you also rent for other purposes (e.g., conferences, weddings), it is recommended to also have code 6820 (rental of own real estate).