9142
Activities of nature reserves
This code covers the management, conservation and promotion of nature reserves, including national parks, scientific reserves and other protected areas. It involves territory administration, biodiversity protection, ecological education and facilitating visitor access under controlled conditions. It is suitable for entities operating protected natural areas, whether public or private, and engaged in research, monitoring and sustainable tourism activities.
Entrepreneur Profile
Acest cod este destinat administratorilor de arii naturale protejate (publice sau private), ONG-urilor de mediu care gestionează rezervații, fundațiilor care desfășoară proiecte de conservare, precum și firmelor care oferă servicii de ecoturism în parteneriat cu autoritățile de mediu.
Who should avoid:
Avoid the exclusive use of code 9142 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for NACE 9142
To establish a company carrying out nature reserve activities (NACE 9142), the procedure at the Trade Register (ONRC) follows the standard registration path, with the mention that the main object of activity must be strictly 'Activities of nature reserves'. When submitting the application, a sworn statement according to Law 359/2004 must be completed, whereby the administrator declares compliance with the legal conditions for operation. There are no special requirements regarding minimum share capital or exclusive legal forms, but we recommend setting up as an LLC (SRL) or Joint-Stock Company (SA), considering possible contracts with the state or environmental entities.
An important aspect: at the Trade Register (ONRC), NACE code 9142 is not classified as a special regime activity; therefore, no prior approvals are required for registration. However, within 30 days of registration, the tax registration declaration (fiscal vector) must be submitted to the Tax Authority (ANAF), specifying NACE code 9142. The tax base is established according to periodic tax returns, and the company will be subject to profit tax (or micro-enterprise tax, if conditions are met). There are no direct tax exemptions for this code.
Regulatory framework, specific approvals and control institutions
Activities under NACE 9142 are regulated by Emergency Ordinance no. 57/2007 on the regime of protected natural areas, as well as by Law no. 265/2006 on environmental protection. Depending on the specific activity, approvals from the National Environmental Guard or the National Environmental Protection Agency may be required. If the activity involves direct management of a reserve, the consent of the Ministry of Environment, Waters and Forests is also required. The main control institutions are the National Environmental Guard, the Tax Authority (ANAF) (for fiscal aspects) and the territorial Labour Inspectorate (ITM). For research or tourism activities within the reserve, authorizations from the National Agency for Protected Natural Areas may also be necessary.
Given the strictly regulated nature, any non-compliance with authorization conditions may lead to contravention sanctions and even suspension of activity. It is essential to verify the existence of a reserve management plan and to obtain all prior approvals before starting the activity.
Tax management, ANAF audit risk and specific accounting
From an accounting perspective, companies operating under NACE 9142 must comply with the Ministry of Public Finance Order 1802/2014. Accounting is kept on a double-entry basis, with separate recording of income from environmental protection, research or tourism activities. Expenses for reserve maintenance, specialized personnel and infrastructure investments are deductible, provided they are documented. VAT applies according to general rules, but certain ecological education or research services may be exempt from VAT under Article 292 of the Fiscal Code.
The audit risk from the Tax Authority (ANAF) is medium to high, as activities financed from public funds or benefiting from tax facilities are closely scrutinized. ANAF may request documents regarding the use of subsidies, correlation of income with expenses, and compliance with fund destination. We recommend keeping separate records for each funding source (EU funds, state budget, sponsorships). Monthly obligations include submitting declarations D300 (VAT return) and D100 (declaration on payment obligations), and annually the financial statements and declaration 101 on profit tax are submitted. For employed personnel, declarations D112 are submitted. There are no specific tax facilities for this code, but if the activity is non-profit, the exemption regime under Law 329/2009 may apply.
Regarding the RO e-Factura system, all invoices issued between taxable persons must be transmitted through the system. Non-compliance entails fines from 1,000 to 5,000 lei for legal entities. Also, if the company collects income from independent activities (e.g., tourist guiding in the reserve), these are declared through the single declaration (D212) for associated natural persons.
Included Activities
- ✅ Management and administration of nature reserves
- ✅ Conservation and protection of biodiversity and ecosystems
- ✅ Monitoring of species and habitats
- ✅ Ecological education and public awareness
- ✅ Development and maintenance of tourist trails and visitor infrastructure
- ✅ Scientific research in nature conservation
- ✅ Collection of entry fees and permits
- ✅ Organization of educational and volunteer events
Excluded Activities
- ❌ Hunting and sport fishing activities (code 9312)
- ❌ Exploitation of natural resources (mining, logging)
- ❌ Motorized recreational activities (off-road, ATVs) in protected areas
- ❌ Permanent constructions other than those authorized for administration
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out activities under NACE code 9142?
It is necessary to obtain the approval from the National Environmental Protection Agency (ANPM) and, where applicable, the environmental permit. Also, if the reserve is on public land, an administration contract is concluded with the competent authority (e.g., RNP Romsilva).
Can I include ecotourism activities (accommodation, guiding) under this NACE code?
Not directly. Accommodation activities fall under code 5520, and tourist guiding under code 7912. Code 9142 covers only the administration and conservation of the reserve, not related tourist services, which require separate codes.