9522

Authorization procedure and Trade Register aspects for NACE 9522

For the activity of repair and maintenance of household appliances and home and garden equipment, NACE code 9522, when registering with the Trade Register (ONRC), the standard forms are submitted: the registration application, the affidavit pursuant to Law 359/2004 on fulfilling the operating conditions, the constitutive documents, and proof of registered office. No prior approval from ONRC or other institutions is required for operating authorization, but the main activity must be clearly specified according to NACE Rev. 2. For authorized natural persons (PFA) or individual enterprises (II), the single declaration (Form 700) is completed with the Tax Authority (ANAF). The verification of the premises is only formal, but for spaces with public access, approvals from local authorities regarding fire safety or public health may be required.

Regulatory framework, specific permits and control institutions

The activity does not require special operating permits from the Ministry of Economy or other ministries. However, if refrigerants are handled (e.g., when repairing refrigerators), Regulation (EU) No. 517/2014 on fluorinated greenhouse gases applies, and the staff must hold a certificate of conformity. When repairing electrical equipment, the LVD (2014/35/EU) and EMC (2014/30/EU) Directives apply, but without the obligation of notification for service centers. Control institutions are: the Territorial Labour Inspectorate (ITM) for occupational safety, the National Authority for Consumer Protection (ANPC), and the Environmental Guard if waste electrical and electronic equipment (WEEE) is managed according to Government Emergency Ordinance 5/2015. There is no obligation to display prices, but it is recommended for customer relations.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, the standard VAT regime of 19% applies, with the possibility to apply the special exemption regime for small enterprises if the turnover is below the threshold of 300,000 lei (2024). Corporate income tax (16%) or micro-enterprise tax (1% for turnover below 500,000 euros, with one employee). It is mandatory to issue invoices and use the RO e-Factura system for B2B and B2G relationships. The ANAF audit risk is medium, increasing if cash receipts predominate (a fiscal cash register is required – cash register journal and data transmission). Accounting separately records revenues from services and costs of spare parts, which may be deductible. Monthly reporting (Declaration 394, D112) is recommended. For inventory management, the weighted average cost method (WAC) applies. There are no special tax deductions, but equipment can be depreciated over the normal useful life (5-10 years). For hiring personnel, individual employment contracts apply, with an active tax vector, and registration in REVISAL. Use of the single declaration (Form 212) for income from independent activities – quarterly obligation for advance payments.