9313

Authorization procedure and Trade Register aspects for CAEN 9313

For registering with the Trade Register (ONRC) a company that will carry out fitness activities (CAEN code 9313), the standard application form is completed and the constitutive documents are attached. The activity of a fitness center is not specially regulated, but may involve, depending on the services offered, obtaining health permits from the Public Health Directorate (DSP). If massage or physiotherapy services are also provided, additional approval from the Ministry of Health may be required. Upon registration, a sworn declaration under Law 359/2004 regarding the fulfillment of operating conditions is submitted. Also, for the space intended for the hall, ISU rules on fire safety must be observed and a fire safety authorization must be obtained if the space exceeds 200 sqm or has a capacity of more than 100 people.

Regulatory framework, specific approvals and control institutions

The main applicable normative act is Law 123/2019 on sports activities, supplemented by health norms. Control institutions include DSP (hygienic-sanitary control), ISU (fire safety control), the Territorial Labor Inspectorate (ITM) for labor relations, and ANAF for taxation. If food supplements or beverages are sold, ANSVSA norms also apply. For employed personnel, periodic medical checks are required under Order 192/2020. The issuance of approvals is based on technical documentation and on-site verification. Fees for registration with ONRC are standard, and for the ISU authorization there are differentiated tariffs depending on the area.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, fitness activities are subject to VAT if the turnover exceeds the threshold of 300,000 lei, and fitness services are exempt from VAT only if provided by a non-profit organization to its members. Otherwise, standard VAT (19%) applies. Income from subscriptions is recorded at the time of collection or invoicing, and VAT adjustment is performed according to OUG 44/2020 for invoices issued in advance. Deductible expenses include rent, instructors' salaries, equipment depreciation, and utility costs. ANAF may verify the classification of employment contracts (PFA vs. employment contracts) and the reality of services in the case of collaborators. Since 2022, the use of the e-Invoice system for B2B relations is mandatory, and from July 1, 2025, all invoices must be transmitted through the RO e-Factura system, including to individuals. It is recommended to keep separate records of subscription income versus extra services (supplements, massage). Also, to attract subscriptions, promotions may be offered, which fall under Law 363/2006 on unfair commercial practices. The risk of ANAF audit increases if repeated losses are recorded or if personnel costs are well below the market average. To avoid penalties, it is necessary to keep daily access reports (database with entries/exits) and subscription contracts to justify income in case of inspection.