9141

Authorization procedure and Trade Register aspects for CAEN 9141

For registration with the Trade Register (ONRC) of botanical or zoological garden activities, standard registration documents are submitted in accordance with Law 31/1990. No special approvals from ONRC are required. CAEN code 9141 is considered a low-risk activity from a registration formalities perspective. The application specifies the main object of activity as the administration and conservation of plant or animal collections. It is recommended to also include relevant secondary objects (e.g., education, research, souvenir sales).

The standard file includes the articles of incorporation, the affidavit under Law 359/2004, and proof of registered office. In case of opposition, the court may verify whether the premises comply with space norms for animals/plants. There are no special operating permits issued by ONRC.

Regulatory framework, specific approvals, and control institutions

Botanical and zoological garden activities are additionally regulated by environmental legislation (Emergency Ordinance 195/2005 on environmental protection, Emergency Ordinance 57/2007 on protected areas regime) and by Law 205/2004 on animal protection. For zoological gardens, a sanitary-veterinary authorization from the National Sanitary Veterinary and Food Safety Authority (ANSVSA) and an opinion from the Environmental Protection Agency (APM) are required. Botanical gardens may require an environmental permit for ex-situ cultivation of protected species.

Main control authorities: National Environmental Guard, DSVSA, ANSVSA, and the Labour Inspectorate (ITM). For CITES specimens, registration with CITES Romania is mandatory. There is no prior approval from the Trade Register.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, the provisions of the Fiscal Code regarding corporate income tax or micro-enterprise income tax apply, provided conditions are met. A corporate income tax exemption for reinvested profits may be requested if the activity includes research. VAT applies to entrance fees and sales, while educational operations may be VAT-exempt under Article 292 of the Fiscal Code if contractual conditions with local authorities are met.

Accounting must separately track costs for animal/plant maintenance, salaries of specialized staff (biologists, veterinarians), and depreciation of buildings. If the activity includes research and development, additional deductible expenses may be claimed. ANAF (Tax Authority) may verify the correct declaration of income from tickets and sponsorships. It is recommended to draft sponsorship contracts in accordance with Law 32/1994. Furthermore, for granting free tickets or subsidies, compliance with fiscal transparency conditions is required. Companies recording repeated losses may be subject to a thorough fiscal audit, given the specific nature of the activity (costly maintenance).

For micro-enterprises, the threshold of 500,000 euros in revenue is calculated including subsidies. There are no specific tax facilities for CAEN code 9141, but deductions for environmental protection expenses may apply if ISO 14001 certification is held. In case of non-compliance with declarations regarding protected species (CITES), the risks are administrative and criminal sanctions, impacting reputation and potential fines from ANAF for non-declaration of donation income.