9312

Authorization procedure and Trade Register aspects for CAEN 9312

For registering a company that will carry out sports club activities (CAEN 9312), it is necessary to go through the standard procedure at the Trade Register (ONRC), noting that no prior mandatory approvals are required for incorporation, but only subsequently, depending on the specifics. The documentation includes the registration application, the constitutive act, the affidavit under Law 359/2004 on fulfilling the operating conditions, and proof of the registered office. When establishing the main activity object, CAEN 9312 will be indicated, and if the company will organize sports competitions, it is recommended to also include CAEN code 9319 (Other sports activities). It is essential that at the time of submitting the documents, the administrator declares on his own responsibility that the space intended for the activity complies with hygiene and safety rules, without needing to present a prior approval from the Public Health Directorate (DSP) or the Emergency Situations Inspectorate (ISU). However, at the first control by the Financial Guard or the Labor Inspectorate (ITM), these approvals will be requested, so they must be obtained within 30 days of registration. After registration with the Trade Register (ONRC), the Tax Identification Code (CUI) will be requested from the Tax Authority (ANAF), followed by full fiscal registration, including for VAT if the estimated turnover exceeds the legal threshold.

Regulatory framework, specific approvals and control institutions

Sports club activities are primarily regulated by the Physical Education and Sports Law no. 69/2000, republished, which establishes the obligation to register with the specialized sports federation if the club intends to participate in official competitions. Also applicable are workplace safety regulations (Law 319/2006). The relevant control institutions are: the Tax Authority (ANAF) for taxation, the Territorial Labor Inspectorate (ITM) for employed staff, the Public Health Directorate (DSP) for hygiene of facilities and changing rooms, and the Emergency Situations Inspectorate (ISU) for fire safety authorization. If activities involve minors, a criminal record certificate is required for all employees interacting with them. Additionally, the club cannot operate without an approval from the National Agency for Sports (formerly MTS), which must be obtained within 90 days of establishment, otherwise there is a risk of suspension of activity. For sports halls, a building/operation permit under Law 50/1991 is required, and if electrical or gas installations are used, periodic checks must be carried out by territorial authorities.

Fiscal management, audit risk and specific accounting

From a fiscal perspective, sports clubs with CAEN 9312 may benefit from profit tax exemptions if organized as non-profit associations or foundations and meet the conditions of Law 219/2005 on social economy. However, for commercial companies (LLCs, JSCs), profit tax is due at 16% or 1%/3% VAT if they do not exceed the 500,000 euro threshold. The risk of a Tax Authority (ANAF) audit is high if the club collects cash sums from members or sponsors, requiring the issuance of fiscal receipts or invoices for each transaction. Also, received sponsorships are considered non-taxable income only up to 5% of turnover; if exceeded, they are taxed as gross income. Accounting must strictly track entries for member subscriptions, land rentals, trainer salaries, and expenses for sports materials. In the RO e-Factura system, all invoices to legal entities must be sent electronically, while for individuals, the use of electronic fiscal devices (AMEF) is recommended. The single declaration (DU) is submitted for income from sponsorships or image rights. Any error in determining the tax base or omission of declaring income from participation fees may trigger reassessments and penalties of up to 50,000 lei. I recommend legal consultancy for drafting athlete contracts and internal regulations to avoid labor disputes and control risks.