9321

Authorization procedure and Trade Register aspects for NACE 9321

For registration with the Trade Register (ONRC) of NACE code 9321 (Activities of theme parks and amusement parks), the company must submit the registration application mentioning the main object of activity. It is recommended to also include related secondary codes (9329 – Other recreational activities, 4939 – Land transport for leisure). Standard documentation includes the constitutive act, proof of registered office, and the affidavit according to Law 359/2004 regarding the fulfillment of operating conditions. For amusement parks, the premises must be suitably arranged, and if the activity is seasonal, a temporary operating permit may be requested. The processing time at ONRC is 2-5 working days, and the fees are those provided by GEO 116/2009 (approximately 200-400 RON).

Regulatory framework, specific permits and control institutions

Activities under NACE code 9321 are regulated by Law 95/2006 (safety in recreational facilities), GEO 195/2002 on the circulation and safety of amusement installations (for carousels, roller coasters, etc.) and the ISCIR (State Inspectorate for Boilers, Pressure Vessels and Lifting Equipment) regulations. It is mandatory to obtain the ISCIR permit for mechanical installations and the fire safety authorization from the Fire Inspectorate (ISU). Also required are the Public Health Directorate (DSP) permit regarding hygiene and food safety (if there are food outlets) and the Territorial Labor Inspectorate permit in case of hiring staff. Periodic checks are carried out by ISCIR (annually) and ISU (every 2-3 years).

Tax management, ANAF audit risk and specific accounting

From a tax perspective, revenues from entry tickets, subscriptions, concessions and ancillary services are subject to corporate income tax (16%) or income tax (1% or 3% for micro-enterprises, as applicable). VAT applies at the standard rate (19%) for most services, except for cultural activities that may benefit from the reduced rate (5%) according to the Fiscal Code, art. 291 para. (2). Registration in the RO e-Factura system is mandatory for invoicing legal entities and for the monthly reporting of VAT returns (D300) and D406 (SAF-T) declarations. Expenses for the depreciation of amusement installations (useful life between 5-10 years) and equipment maintenance are deductible for corporate income tax purposes. It is recommended to keep separate records of issued tickets (numbered, with special regime) to avoid VAT adjustments during inventory. ANAF may initiate a tax audit in case of discrepancies between the number of reported tickets and the revenues collected (major risk of cash overvaluation). For seasonal activities, it is possible to request the declaration of the fiscal vector with a period of inactivity, thus avoiding monthly zero declarations. The minimum capital for an SRL (Law 31/1990) is 1 RON, but 200-500 RON is recommended to cover initial authorization expenses. No special minimum share capital is required for NACE 9321.