9122

Authorization procedure and Trade Register aspects for NACE 9122

Setting up a company with the main activity NACE code 9122 – 'Activities of historical sites and monuments' requires completing the standard registration steps at the Trade Register (ONRC), with specific mentions regarding the object of activity. When submitting the registration application, the affidavit according to Law 359/2004 is completed, by which the administrators confirm compliance with the legal conditions for carrying out the activity. For this NACE code, there is no prior operating authorization issued by ONRC, but the activity entails the obligation to obtain approvals from the Ministry of Culture or the county directorates of culture, depending on the exact nature of the activities (e.g., administration, conservation, valorization). Upon registration, the object of activity must be expressly stated according to the Classification of Activities in the National Economy, and any subsequent change of registered office or object must be notified to ONRC. It is also recommended to check the space intended for the activity (if applicable) beforehand to ensure there are no urban planning or heritage restrictions. For authorized natural persons (PFA) or individual enterprises, the procedure is similar, with the mention that the single declaration to the Tax Authority (ANAF) (Form 604) will include NACE code 9122 and the corresponding fiscal vector.

Regulatory framework, specific approvals, and control institutions

The activity of historical sites and monuments is regulated by Law no. 422/2001 on the protection of historical monuments, republished, and by related legislation on national cultural heritage. The main control institutions are the Ministry of Culture (through the County Directorates for Culture) and, in certain cases, the State Inspectorate in Construction (ISC) for consolidation or restoration works. For the economic exploitation of a historical monument (e.g., charging for visits, organizing events), it is necessary to obtain an approval from the culture directorate, which checks the management plan, conservation measures, and the intended use of spaces. Without this approval, the activity may be considered illegal, and detection by authorities leads to contravention sanctions (fines) and the possibility of suspension of activity by ONRC upon notification by ANAF or the Ministry of Culture. Also, if the activity involves construction works or modifications to the monument, Law no. 50/1991 on the authorization of construction works applies, and the approval of the Ministry of Culture is prior to the issuance of the building permit by the local mayor's office. For archaeological sites, special provisions from Law no. 182/2000 on the protection of movable cultural heritage apply. Fiscal control is exercised by ANAF, which checks compliance with obligations regarding income from visit fees, sponsorships, or other related activities.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, companies carrying out NACE 9122 activities are liable for corporate income tax (or income tax, as applicable) and VAT, if turnover exceeds the threshold of 300,000 lei. Revenues may come from entrance fees, event organization, souvenir sales, sponsorships, or subsidies. Accounting must distinctly reflect conservation and restoration costs, which may be deductible in calculating taxable profit, in accordance with the Fiscal Code provisions on building maintenance and repair expenses. A major ANAF audit risk is the failure to fully declare revenues from visit fees (collected in cash) or non-compliance with the sponsorship regime (if funds with a special destination are received). Also, the use of the RO e-Factura system is mandatory for invoices issued to authorities or for operations with public entities. For authorized natural persons, the fiscal vector established upon registration will include NACE code 9122, and tax obligations are declared through the single declaration (Form 212) regarding income tax and social contributions. Foundations or associations carrying out activities exploiting monuments must be attentive to the tax regime of income from economic activities (if exceeding the threshold of 15,000 euros). In conclusion (but not as a robotic phrase), strict compliance with approvals and accounting documentation is essential to avoid disputes with ANAF and the Ministry of Culture.