9523

Authorization procedure and Trade Register aspects for CAEN 9523

For registering with the Trade Register (ONRC) a company carrying out the activity of repair and maintenance of footwear and leather articles (CAEN code 9523), the standard procedure for setting up a legal entity applies. No prior approval from any special institution is required. The constitutive act must include the main object of activity explicitly mentioning CAEN code 9523 and its description. For authorized natural persons (PFA) or individual enterprises, a sworn declaration under Law 359/2004 is submitted, certifying compliance with legal operating conditions, without requiring additional environmental or public health authorizations, except in cases where hazardous substances (e.g., solvents) are used.

Regulatory framework, specific approvals and control institutions

The activity of repairing footwear is not subject to strict sectoral regulation. The main legal obligations concern compliance with fire safety (ISU) and occupational health and safety rules, if the space is open to the public. No prior authorization from the National Authority for Consumer Protection (ANPC) is required, but subsequently, quality control of services may be carried out by this institution. If industrial sewing machines or equipment with risk are used, regulations on machinery safety apply. Also, the management of resulting waste (leather, textile, adhesives, packaging) must be done in accordance with environmental legislation, through a contract with an authorized operator.

Fiscal management, risk of ANAF audit and specific accounting

From a fiscal point of view, CAEN 9523 activity is classified as retail services. Economic operators are required to register the fiscal vector with the Tax Authority (ANAF) and declare the tax domicile. Income tax for PFA is established based on income norms or the real system, depending on annual income. For companies, corporate income tax of 16% or micro-enterprise income tax (1% or 3% of turnover) applies, if legal conditions are met. The risk of ANAF audit is moderate, given that operations are largely cash-based, which requires strict compliance with the cash register and fiscal receipts. As of 1 January 2024, the RO e-Factura system applies for B2B relationships, but for individual customers it is not mandatory. Accounting must distinctly record costs for spare parts (straps, soles, heels, etc.) and labor. It is recommended to prepare cost calculation sheets for each type of repair. VAT applies at the standard rate of 19% for services, and for separately sold accessories (e.g., creams, laces), at the standard rate.