9521

Authorization procedure and Trade Register aspects for CAEN 9521

Setting up a company that will carry out activities of repair and maintenance of household electronic appliances (CAEN 9521) requires going through standard registration procedures with the National Trade Register Office (ONRC). The Articles of Association must state the main object of activity as CAEN code 9521, and secondary objects may include related codes such as 7721 (Renting of personal goods), 4759 (Retail sale of electronic products), or 3312 (Repair of machinery). For authorized natural persons (PFA), individual enterprises (II) or legal entities (SRL), it is mandatory to submit a declaration on own responsibility according to Law 359/2004, attesting compliance with operating conditions. There are no specific sanitary or environmental authorization requirements for this standard class, but it is recommended to check local regulations regarding electronic waste management (WEEE).

Regulatory framework, specific permits and control institutions

The main applicable normative act is Law no. 211/2011 on the regime of waste electrical and electronic equipment (WEEE), which imposes obligations regarding separate collection, treatment and disposal of hazardous fractions. Economic operators repairing electronic appliances must register with the National Environmental Protection Agency (ANPM) and report annually the quantities of waste generated. Also, the Tax Authority (ANAF) and Directorates of Public Health may carry out thematic inspections regarding compliance with hygiene and electrical safety rules. For activities involving the handling of refrigerant gases (e.g. repair of air conditioning units), Regulation (EU) No 517/2014 on fluorinated greenhouse gases applies, requiring certification of technical personnel according to applicable legislation. No general permit from the Territorial Labor Inspectorate (ITM) is required, but employers must comply with Law no. 319/2006 on occupational safety and health.

Fiscal management, ANAF audit risk and specific accounting

Tax registration with ANAF is performed concurrently with ONRC registration, and the fiscal vector will include corporate income tax (or income tax for PFA/II) and VAT if the exemption threshold of 300,000 lei is exceeded. For repair services provided to individuals, the standard VAT rate of 19% applies. Specific supporting documents include purchase invoices for spare parts and testing equipment, as well as the incoming-outgoing register for consumable materials. ANAF may carry out checks regarding the correct classification of repair income as independent activity (for PFA) or as income from economic activities (for SRL). The main audit risk consists in the under-declaration of income collected from individual customers without invoice. It is recommended to implement a strict record-keeping system, use a fiscal cash register for cash receipts, and archive repair orders. Accounting manages inventories of spare parts, work in progress, and granted warranties. For resulting electronic waste, a waybill for electronic waste is drawn up and reported annually through the Integrated Waste System (SID). Expenses for the certification of technical personnel regarding fluorinated gases are deductible.