9200
Gambling and betting activities
This code covers the operation of casinos, bingo halls, arcades, sports betting shops, lotteries and other gambling and betting activities, including their organization and exploitation. It involves managing gaming machines, payment systems and customer relations, in compliance with strict regulations from the National Gambling Office (O.N.J.N.) and the Tax Authority (A.N.A.F.).
Entrepreneur Profile
Acest cod este destinat antreprenorilor care doresc să deschidă un cazinou, o sală de jocuri, o agenție de pariuri sau o platformă de jocuri de noroc online. Este potrivit pentru SRL-uri sau persoane juridice care obțin licență de la O.N.J.N. și respectă regimul fiscal special pentru jocurile de noroc.
Who should avoid:
Avoid the exclusive use of code 9200 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 CAEN 9200
A company opting for CAEN code 9200 initially registers with the Trade Register (ONRC) and, under Law 359/2004, submits a sworn declaration regarding prior authorizations. For most forms of gambling (slots, sports betting, online casino), it is mandatory to obtain an organization license from the National Gambling Office (ONJN), under Government Emergency Ordinance 77/2009. Without this license, the activity cannot commence. Additionally, proof of registered office (lease agreement, property deed) and the specifics of the activity must be filed with the ONRC – for physical gambling, approval from the local authority and the Police (Law 333/2003 on the protection of objectives) is required.
Regulatory framework, specific approvals and control institutions
In addition to the Class I or II license issued by ONJN, the operator must obtain an operating authorization for each location/gaming venue. Control institutions include ONJN (verifying the legality of games and technical equipment) and the Territorial Labour Inspectorate (ITM) regarding working hours and authorized personnel. Companies with this code are subject to strict monthly reporting obligations to ONJN on revenues and taxes. Approval from the Ministry of Finance (Authorization Directorate) is required only if distributing recurrent stake games – but in practice, for any variant, the agreement of the Authorization Committee within ONJN is needed.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, CAEN 9200 is treated distinctly under the Fiscal Code (Title VII). Tax on gambling income is calculated as a specific tax (percentage of revenue) payable to the state budget, and for players' winnings, withholding tax applies along with monthly declarations 100/112. The operator is required to separately record gambling income from ancillary income (bar, restaurant). For online transactions, enrollment in the RO e-Factura system is mandatory (e-Factura becomes mandatory from 2025). ANAF carries out periodic checks on the correct registration of gaming machines (listed on the ONJN website with a unique serial number) and payment of the specific tax. Accounting must include a cash register for each location and application of rules on fixed assets (machines are depreciated according to the catalog). I recommend appointing a qualified tax consultant – omissions regarding the single declaration or tax vector may lead to license suspension.
Included Activities
- ✅ Operation of casinos
- ✅ Operation of arcades
- ✅ Operation of bingo halls
- ✅ Organization of sports betting
- ✅ Organization of lotteries
- ✅ Operation of online gambling (licensed)
- ✅ Renting and maintaining gaming machines
- ✅ Intermediation activities for gambling
Excluded Activities
- ❌ Gambling activities carried out without a license or authorization
- ❌ Illegal or unregulated gambling
- ❌ Gambling activities involving minors
- ❌ Manufacturing or selling gaming machines (code 3320 or 4764)
- ❌ State-run lottery activities (if separate)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to open a gambling hall?
A license from the National Gambling Office (O.N.J.N.), an operating authorization from the local municipality, ISU approval, and compliance with A.N.A.F. rules for income taxation are required.
What is the tax regime for gambling activities?
Gambling income is subject to income tax (16%) or specific tax, depending on the type of game. VAT (19%) applies to services and excise duties for gaming machines.