9510
Repair and maintenance of computers and communication equipment
This code covers the repair and maintenance of computers (desktop, laptop, servers) and communication equipment (routers, switches, VoIP phones, radio stations). It includes both hardware troubleshooting and reinstallation of operating systems or configuration of local networks. It is suitable for IT service workshops, independent technicians, or companies providing technical support at home or in the corporate environment.
Entrepreneur Profile
Acest cod este destinat tehnicienilor IT independenți, firmelor mici de service calculatoare, startup-urilor de mentenanță IT, precum și SRL-urilor care oferă suport tehnic pentru rețele și echipamente de comunicații. Este util și pentru persoane fizice autorizate (PFA) care activează în domeniul reparațiilor IT.
Who should avoid:
Avoid the exclusive use of code 9510 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for NACE 9510
For the registration of a company that will carry out the activity of repair and maintenance of computers and communication equipment (NACE 9510), the first step is to check the availability of the company name at the National Trade Register Office (ONRC) and to complete the standard application. The founding documents must include NACE code 9510 as the main or secondary object of activity. No mandatory prior approvals are required for this class from the ONRC, but a declaration on own responsibility according to Law 359/2004 is necessary, by which the administrator certifies compliance with the operating conditions. If the company will also carry out retail trade in IT products, NACE code 4741 (retail sale of computers) must also be registered. The ONRC will only check the formal legality of the documents, not the technical equipment.
Regulatory framework, specific approvals and control institutions
NACE 9510 is not a strictly regulated activity, but it is subject to general rules on consumer protection (ANPC), occupational safety (ITM) and environmental protection (APM). Although no special operating permits are required, obtaining ISO 9001 or ISO 27001 certification is recommended to increase credibility. In the case of in-warranty repairs for electronic products, the provisions of Government Emergency Ordinance 140/2021 on guarantees apply. For the service of communication equipment (phones, routers) falling under ANCOM's scope, a communications license is not required, but repairs must be carried out according to technical standards. The main control institutions are: ANAF (for income and VAT records), ITM (for working conditions), ANPC (for service quality), and occasionally the Ministry of Health (if hazardous substances are handled, although rare).
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, for NACE 9510, the general VAT regime (19% rate) and profit tax or micro-enterprise income tax apply, depending on turnover. Registration in the RO e-Factura system is mandatory for all invoices issued, and for settlements with individuals, the use of electronic cash registers is recommended (except for online payments). A major audit risk from ANAF is the incorrect recording of revenue from services provided in cash. It is mandatory to keep supporting documents for used spare parts (purchase invoices, receipt notes) and customer orders. Inventory accounting is essential: spare parts must be managed through materials management, and services provided are recorded based on work sheets. For micro-enterprises, the fiscal vector must be updated at ANAF to benefit from the reduced tax rate. There are no specific tax exemptions for this NACE code, but expenses for tools, diagnostic equipment, and staff training can be deducted. I recommend consulting a certified accountant for fiscal optimization of cash flows and avoiding reporting errors.
Included Activities
- ✅ Repair of personal computers and laptops
- ✅ Replacement of hardware components (motherboards, hard drives, memory)
- ✅ Repair of printers and scanners (mechanical/electronic parts only, not consumables)
- ✅ Maintenance and repair of small and medium servers
- ✅ Repair of routers, switches, and modems
- ✅ Repair of landline and mobile phones (hardware only, not software)
- ✅ Configuration and reinstallation of operating systems
- ✅ Testing and diagnosis of communication equipment
Excluded Activities
- ❌ Repair of large telecommunications equipment (industrial telephone exchanges)
- ❌ Repair of broadcasting and television equipment (code 9520)
- ❌ Repair of household appliances (code 9521)
- ❌ Sale of new computers and equipment (code 4741)
- ❌ Consumables service (cartridges, toner) – separate activity
- ❌ Repair of medical equipment (code 3313)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
Do I need a special permit to carry out computer repair activities?
No, a special state permit is not required. You only need to have NACE code 9510 registered with the Trade Register and comply with occupational safety and fire protection regulations if you have a workspace.
Can I also invoice the sale of spare parts under this NACE code?
Yes, you can invoice the spare parts used in repairs, but direct sale of components without the repair service falls under code 4741 (retail sale of computers). It is recommended to also have that code if you sell separately.