9420

Authorization Procedure and Trade Register Aspects for CAEN 9420

The establishment of an entity with CAEN code 9420, which carries out activities of trade unions of employees, follows the special rules provided by the Social Dialogue Law no. 62/2011. Registration with the Trade Register (ONRC) involves submitting the registration application (single form) together with the constitutive act (statute of the union) and proof of representative capacity. As a novelty, from January 1, 2024, it is mandatory to register in the register of associations and foundations managed by the ONRC, not with the court registry, according to Law 223/2023. The statute must include at least 15 founding members, the registered office, the management structure (president, secretary, treasurer), the union's objectives, and the sources of financing. Specific authorization for this CAEN class: no operating permit from the Labor Inspectorate (ITM) or other institutions is required, but registration with the Tax Authority (ANAF) is necessary for obtaining the Unique Registration Code (CUI) and the fiscal vector. The online procedure through the ONRC portal is available, but I recommend physical submission for original documents.

Regulatory Framework, Specific Permits, and Control Institutions

CAEN 9420 is strictly regulated by Law 62/2011, republished. The union is a legal entity under private law, non-profit, with the main purpose of representing and defending members' rights in labor relations. Control institutions include the courts (for the legality of registration) and ANAF (for compliance with the tax regime of income from membership fees, donations, or other sources). It does not fall under Law 31/1990 or Government Ordinance 26/2000 on associations, but has a special status. Also, the union must submit annual financial statements to the ONRC, even if it does not carry out economic activities. For hiring staff (e.g., an accountant), the Labor Code applies, and for salary payments, registration in REVISAL and compliance with the minimum wage are required. There are no specific language barriers, but documents must be drafted in Romanian.

Tax Management, ANAF Audit Risk, and Specific Accounting

From a fiscal perspective, the union under CAEN 9420 is subject to corporate income tax only on income from economic activities (e.g., rents, interest), not on membership fees. According to the Fiscal Code, art. 15 paragraph (1), non-taxable income includes membership fees and contributions. If it generates income from economic activities, such income is taxed at 16% after deducting expenses. For income below 15,000 euros, the exemption from corporate income tax applies, but with the obligation to submit an annual income declaration. Reporting obligations include declaration 100 (corporate income tax), declaration 112 (for employees), and declaration 394 (if the threshold of 10,000 euros for supplies/services is exceeded). Accounting is kept on a single-entry or double-entry basis, depending on turnover. The risk of ANAF audit targets the non-declaration of economic income or the illegal deduction of personal expenses. The union cannot be a RAD (digital audit register) because it does not carry out activities subject to e-Factura, but it must issue invoices for any paid service. I recommend consulting a certified accountant for the correct preparation of annual financial statements, as non-compliance leads to penalties from 1,000 to 5,000 lei according to Government Ordinance 92/2003.