9329

Authorization procedure and Trade Register aspects for CAEN 9329

For registering with the Trade Register (ONRC) a company whose main activity is CAEN code 9329 ("Other recreational and leisure activities n.e.c."), the provisions of Law No. 31/1990 on companies, republished, and Law No. 26/1990 on the Trade Register, as updated, must be observed. When submitting the registration application, a sworn declaration according to Law 359/2004 is completed, by which the administrator confirms compliance with the legal operating conditions. CAEN 9329 covers various activities such as organizing recreational events (games, archery, shooting, paintball, laser tag, escape rooms, traditional non-gambling casinos if not regulated by GEO 77/2009), operation of machines and mechanical games for adults, indoor amusement parks, equestrian recreational activities, etc. Given their variety, it is essential that the main activity be selected according to NACE Rev. 2, and secondary activities be clearly delimited. For limited liability companies (SRL), the minimum share capital is 1 leu (according to GEO 54/2020), but a higher capital is recommended to cover specific investments (equipment, spaces). Additionally, supplementary approvals may be requested from ONRC only if the activity involves specific regulations (e.g., handling weapons for shooting or paintball).

Regulatory framework, specific permits, and control institutions

Depending on the specific sub-activity carried out under CAEN 9329, distinct authorizations and permits may be required. For example, for operating electrical/electronic machines (mechanical games, simulators), an ISCIR (State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations) authorization is required for equipment under pressure or with risk. For activities with weapons (shooting, paintball, laser tag), Law No. 295/2004 on the regime of weapons and ammunition, as subsequently amended, applies, and it is mandatory to obtain an authorization from the Romanian Police General Inspectorate (IGPR) – Weapons, Explosives and Dangerous Substances Service. Activities involving shows or events with sound amplification (ambient music, concerts) are regulated by Law No. 61/1991 on sanctioning violations of social coexistence, public order and peace, requiring a permit from the mayor's office for organizing events. Also, for gambling spaces (casinos, mechanical game rooms with prizes), GEO 77/2009 on the organization and operation of gambling, with subsequent amendments, applies, requiring a license from the National Gambling Office (ONJN). It is important to note that gambling is not directly included in CAEN 9329 (they have separate CAEN codes, e.g., 9200), but they can be associated with recreational activities if conducted within authorized units. The main control institutions are ANAF (for taxes and duties), the Police (for public order and weapons), ISU (fire protection, for spaces with crowds), and the Consumer Protection Authority (ANPC) for consumer rights.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, activities under CAEN 9329 are subject to the normal VAT regime (standard rate 19% for most services), with the possibility of applying the reduced rate of 9% for cultural entertainment services, if the conditions of Art. 291 para. (3) lit. b) of the Fiscal Code are met. Corporate income tax is calculated according to Title II of the Fiscal Code, and micro-enterprises (turnover under EUR 500,000, share capital under RON 45,000, at least one employee) may apply the 1% tax on revenue, if they do not carry out activities in banking, insurance, etc. In the case of using depreciable equipment (game machines, electrical machines, paintball installations), depreciation is calculated according to Art. 28 of the Fiscal Code, using the straight-line or accelerated method. A major ANAF audit risk is the correct recording of revenue from recreational activities, especially for cash transactions (tickets, subscriptions, participation fees). The use of the RO e-Factura system is mandatory for all invoices issued in B2B relations, and for B2C it is recommended to issue fiscal receipts through cash registers compliant with GEO 28/1999. Also, for employees performing recreational activities (instructors, entertainers, maintenance staff), the standard taxation regime for salary income applies (social security contributions, health insurance contributions, income tax). The fiscal vector must be updated with ONRC and ANAF for CAEN code 9329, and monthly declarations (D112 for social contributions, D300 VAT return) are submitted according to legal deadlines. In the case of organizing occasional events (private parties, small festivals), the specific taxation regime for income from other sources may apply (single declaration for individuals), but for companies it is mandatory to record revenues in the accounting records and prepare annual financial statements. ANAF inspections can focus on verifying compliance with authorization requirements (lack of permits for weapons or machines), under-declaration of revenue (especially in the absence of a cash register), and incorrect classification of gambling income. To minimize fiscal risk, rigorous documentation of cash inflows/outflows, keeping special registers (e.g., for mechanical games – a technical inspection register) and collaborating with an accountant specialized in recreational services are recommended.