9112

Authorization procedure and Trade Register aspects for CAEN 9112

For establishing a company carrying out archival activities (CAEN 9112), the procedure at the Trade Register (ONRC) involves submitting the registration application with the main object of activity '9112 - Activities of archives'. According to Law 16/1996 on the National Archives, no prior approval from the National Archives Authority is required for the incorporation of the company, but the founding documents must include a declaration on the administrator's own responsibility that the activity does not contravene legal norms. It is mandatory to register the CAEN code 9112 with the Trade Register even if the company also carries out other related activities. For the registered office, proof of legal possession of the space (lease contract or ownership deed) is required, and for premises storing physical archives, verification of fire classes according to Government Decision 300/2006 is recommended, but a fire safety approval is not required at registration but at the time of actual operation.

Regulatory framework, specific approvals, and control institutions

Archiving activity is regulated by the National Archives Law no. 16/1996, republished, and the Methodological Norms approved by Government Decision 126/2013. Private operators providing archiving services for third parties must notify the National Archives at least 30 days before starting the activity, according to art. 37 of the law. Specific approvals include: (a) fire safety authorization from the Fire Inspectorate (ISU), for storage spaces exceeding 200 sqm; (b) sanitary approval from the Public Health Directorate (DSP), if the archives contain medical documents or may generate mold; (c) operating permit from the town hall, for compliance with the urban zoning plan (PUZ). The main control institutions are the National Archives (through the supervision service), the Labour Inspectorate (ITM) for working conditions, and the Environmental Guard, if substances for preservation are used. Without these notifications, fines can reach up to 50,000 lei according to Government Ordinance 2/2001.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, CAEN 9112 is subject to the general rules of the Fiscal Code. The VAT rate is 19%, and archiving services for individuals may be exempt from VAT if provided by a non-profit entity, but normally standard taxation applies. The risk of an ANAF audit is increased at the beginning, due to the fiscal vector and incorrect declaration of the object of activity. Specific accounting includes: (a) recording of fixed assets (storage systems, climate control equipment); (b) periodic valuation of archived funds as inventories, in the case of documents with patrimonial value; (c) recording of expenses for professional liability insurance, mandatory according to Law 16/1996 for private archives. Monthly tax returns (D300, D100) must correctly reflect income from custody contracts. The recommendation is that upon opening the premises, the company should request ex officio fiscal registration with ANAF and declare through Form 070 that the company does not carry out high-risk activities for money laundering, although archiving is considered a medium-risk industry according to Emergency Ordinance 111/2022.