9039

Authorization procedure and Trade Register aspects for CAEN 9039

Setting up a company with CAEN code 9039 as its main activity requires going through the standard registration stages at the Trade Register (ONRC), with specific mentions regarding the field of activity. According to Law 31/1990, the registration application is submitted to the trade register, accompanied by the constitutive act and sworn declarations (Law 359/2004). There is no differentiated minimum capital requirement for this class, but it is recommended to have an adequate share capital relative to the object of activity – organizing artistic events or support services. Regarding the registered office, proof of the right of use (loan agreement, lease, or property deed) is required, and if the activity involves spaces intended for the public, permits from the mayor's office or temporary operating licenses may be needed. For authorization itself, no prior approval from the Ministry of Culture is necessary, unless the activity falls under shows regulated by Government Emergency Ordinance 21/2007 (e.g., show production). In practice, ONRC does not request additional documents compared to the standard procedure for service provision.

Regulatory framework, specific permits, and control institutions

The activity of support for artistic creation and interpretation (CAEN 9039) is conducted under the incidence of the Fiscal Code but may fall under special regulations if it involves organizing shows or public exhibitions. In the case of organizing events with public access, Government Emergency Ordinance 21/2007 on the organization and conduct of shows applies, requiring a permit from the mayor's office or the Inspectorate for Emergency Situations (fire safety permit). Also, for the use of enclosed or open spaces, permits from the Public Health Directorate may be required, according to hygiene norms. Activities involving professional sound or lighting are subject to electrical safety norms. In the case of collaboration with artists or performers, labor legislation (Labor Code) and the tax regime for copyright (Law 8/1996) apply. ANAF controls compliance with fiscal obligations, and the Labor Inspectorate checks the legality of work engagements. For artistic consultancy services, no special permits exist, but clear service contracts with clauses on intellectual property rights are recommended.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, income from CAEN 9039 activities is classified as income from service provision, subject to profit tax (16%) or micro-enterprise income tax (1% or 3%), depending on the classification. If copyright contracts are concluded with artists, withholding tax of 10% income tax and 10% social insurance (CAS) and health insurance (CASS) contributions apply, according to the Fiscal Code. PFA holders or authorized natural persons providing such services may be classified as independent activities, with the obligation to declare them in the unique declaration. Companies that perform shows with audiences must issue invoices with e-Factura (RO e-Factura system) and report in D406 (e-Transport) if goods transport is involved. ANAF audit risk: if expenses with artist fees are recorded without supporting documents (contracts, performance minutes, invoices), ANAF may reclassify the amounts as dividends or undeclared income. Accounting must distinctly highlight income and expenses for each artistic project, recording any sponsorships (Art. 25 Fiscal Code). For the use of equipment such as lights and sound, linear depreciation applies, with the possibility of limited deduction of fuel and maintenance expenses. We recommend keeping records of working hours for employed staff and details of assigned copyright to prevent findings during inspections.