9111

Authorization procedure and Trade Register aspects for NACE 9111

Setting up a commercial company with the main activity of NACE code 9111 (Activities of libraries) involves going through the standard registration procedure at the Trade Register (ONRC) in accordance with Law no. 265/2022. Specific requirements include the company name not referring exclusively to libraries (except for state entities), minimum share capital of 1 RON for an SRL, and clarification of the shareholder structure. The standard documentation submitted includes the articles of incorporation, the sworn statement according to Law 359/2004, and proof of registered office. Given the specific nature, no prior operating permits from line ministries are required, but the premises must be notified to the local cultural authority. The legal processing term is 3 working days, and after registration, the single registration certificate and the fiscal registration code (CUI) are obtained.

Regulatory framework, specific permits and control institutions

Although NACE 9111 does not require special operating permits at central level, library activities are subject to the Law on Libraries no. 334/2002 republished. This establishes standards regarding the organization of collections, public access, and document preservation. The Ministry of Culture, through its county directorates, can carry out targeted checks on the way funds are constituted, compliance with copyright (Law 8/1996), and fire safety standards (ISU authorization). There is no specific tax control institution; the Tax Authority (ANAF) checks general tax compliance. For digital libraries, additional regulations apply regarding data protection (GDPR) and e-commerce if online activities are carried out. The lack of an operating permit issued by the Ministry of Culture does not prevent the start of the activity, but non-compliance with legal standards attracts contravention sanctions.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, commercial libraries (legal entities) are subject to corporate income tax (rate 16% according to the Fiscal Code, art. 41). If turnover is less than EUR 500,000/year, they may opt for micro-enterprise income tax (rate 1% or 3% depending on the number of employees). VAT: the standard regime applies if turnover exceeds the threshold of RON 300,000 (art. 310 Fiscal Code); reverse charge does not apply. Dividend tax: 8% (rate 2024). The main tax risk relates to declaring income from subscriptions, penalties for late returns – these are taxable income. Accounting obligations include issuing invoices (according to RO e-Factura), monthly reporting through declarations 394 and 300, and annual financial statements submitted to ANAF. Expenses for the purchase of books, digital licenses, and salaries are deductible. The ANAF audit focuses on recording cash income, correctness of book inventories, and compliance with VAT thresholds. It is recommended to maintain a permanent inventory register and properly apply the reduced VAT rate of 5% only if the library is authorized as an educational center (rare case – for textbooks). The fiscal vector must be updated at ONRC with code 9111. To avoid audit risks, strict separation of income from library services from other related activities (café, bookshop) is required.