9524

Authorisation procedure and Trade Register aspects for CAEN 9524

Setting up a company with the main activity CAEN 9524 – Repair and maintenance of furniture and home furnishings – requires going through the standard steps at the Trade Register (ONRC), with special mentions regarding related activities. When filing the registration application, a sworn declaration according to Law 359/2004 must be completed, certifying compliance with legal authorisation conditions. No prior mandatory approvals are required at setup, but confirmation of the space where the activity will be carried out (registered office and, if applicable, secondary office) is necessary. For authorised natural persons (PFA) or individual enterprises (II), registration with the Trade Register is done by submitting the single form, and the fiscal vector is automatically activated after registration.

Regulatory framework, specific permits and control authorities

The furniture repair and maintenance activity is not subject to strict sectoral regulations, except for general rules on environmental protection and waste management (e.g., wood materials, paints, solvents). If hazardous chemicals (paints, thinners) are used, fire safety and health and safety at work regulations must be observed. Relevant control authorities are the Territorial Labour Inspectorate (ITM) for health and safety at work, the Environmental Guard for waste management, and the Tax Authority (ANAF) for fiscal checks. Obtaining an operating permit from the city hall is not mandatory, but depending on the location of the secondary office, a notification to the local authority regarding activities with minimal impact may be required.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, income from furniture repair qualifies as income from independent activities (PFA/II) or operating income (companies). PFAs owe social contributions and income tax, with the obligation to file the single declaration by May 25 inclusive for the ended fiscal year. Companies (SRL, SA) are subject to corporate income tax (16%) or, if conditions are met, micro-enterprise income tax (1% or 3% of revenue, depending on the number of employees and revenue achieved).

Specific accounting involves recording invoices issued to clients, purchases of materials (furniture parts, paints, accessories), salary expenses and space rental costs. ANAF may initiate a tax audit in case of discrepancies between declared and collected income, especially if cash payments are predominantly used. To avoid risk, it is recommended to use the RO e-Factura system for invoicing B2B transactions and, optionally, B2C, although for services provided to individuals the e-Factura obligation does not apply in all cases. It is important to keep supporting documents for each repair performed (order, work sheet, estimated quote) and to distinctly record resulting waste, as improper waste management may attract environmental sanctions.

Budget analysis indicates a gross profit margin of 30-50% for current repairs, depending on complexity and material costs. A prior assessment of local demand is necessary, as competition from large retail chains offering repair services may be significant. It is also recommended to take out professional liability insurance to cover potential damage to clients' goods.