9525
Repair and maintenance of watches and jewelry
This code covers the repair, maintenance and cleaning of watches (including wristwatches, wall clocks, alarm clocks) and jewelry (rings, earrings, necklaces, bracelets, etc.). Activities include battery replacement, bracelet adjustment, link soldering, mechanism reconditioning and precious metal polishing. It is suitable for small watchmaking or jewelry workshops as well as mobile services.
Entrepreneur Profile
Acest cod este destinat atelierelor de ceasornicărie și bijuterii, persoanelor fizice autorizate (PFA) sau microîntreprinderilor care oferă servicii de reparații și întreținere pentru ceasuri și bijuterii. De asemenea, este util pentru antreprenorii care doresc să deschidă un service mobil sau un punct de lucru într-un mall.
Who should avoid:
Avoid the exclusive use of code 9525 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 CAEN 9525
For registration with the Trade Register (ONRC) of the activity of repairing and maintaining watches and jewelry, the CAEN code 9525 is used, classified under other personal service activities. The standard procedure involves submitting the registration application to the ONRC registry, the founding act, copies of the tax registration certificate (CUI), identity documents of the associates, and a sworn declaration in accordance with Law 359/2004 on meeting operating conditions. No specific prior approvals are required for this code at the ONRC, but the registered office must be verified – it must be suitable for service activities, not just storage. Seniority in the activity is not strictly regulated, but for obtaining financing, proven experience in the field is recommended.
Regulatory framework, specific approvals and control institutions
The activity of repairing watches and jewelry does not require environmental, sanitary or fire department (ISU) authorizations, except when hazardous substances (acids, solvents) are used for cleaning. In the case of using such substances, it falls under Law 211/2011 on waste and must be notified to the Environmental Guard (Garda de Mediu). Control is carried out by the Tax Authority (ANAF) for fiscal aspects, and by the Labor Inspectorate (ITM) for occupational safety rules (Law 319/2006 applies). For the sale of second-hand watches, the special regime for second-hand goods applies according to the Fiscal Code, with the profit margin as the tax base. In the case of direct import of spare parts, certain thresholds from ANAF are exceeded and specific customs codes are requested.
Tax management, ANAF audit risk and specific accounting
From an accounting perspective, revenue from services is recorded based on invoices issued to clients. There is a risk of ANAF audit for failure to declare income in the RO e-Factura system (mandatory between legal entities, not for individuals). For micro-enterprises (CAEN 9525 usually falls under this), the tax rate is 1% on revenue (if revenue is below EUR 500,000 and does not exceed 2 employees). Deductible expenses include materials, spare parts, tools, rent, salaries. It is recommended to keep inventory records for jewelry if retail trade is also carried out, to avoid the risk of VAT adjustment upon change of use of goods. The storage of clients' jewelry is treated as service provision, without recognition on the balance sheet. For high-value watches (over RON 10,000), anti-money laundering rules apply – the obligation to report suspicious transactions to the Office for Prevention of Money Laundering. In case valuation services are provided, rules related to professional competence apply (ANPC attestation recommended).
Included Activities
- ✅ Repair and maintenance of wristwatches, wall clocks and alarm clocks
- ✅ Replacement of batteries and watch straps
- ✅ Adjustment of bracelets and links
- ✅ Repair of watch mechanisms (including antique watches)
- ✅ Cleaning and polishing of jewelry made of precious or semi-precious metals
- ✅ Repair of clasps, broken links and stone settings
- ✅ Manual or mechanical engraving on jewelry
- ✅ Periodic maintenance of jewelry (re-linking, re-silvering, re-gilding)
Excluded Activities
- ❌ Repair and maintenance of car dashboard clocks (code 4520)
- ❌ Repair of industrial timers (code 3312)
- ❌ Manufacture of watches and jewelry (codes 3211, 3212)
- ❌ Retail trade of watches and jewelry (code 4777)
- ❌ Design and creation of jewelry (code 7410)
- ❌ Repair of electronic time devices (code 9511)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out the activity of repairing watches and jewelry?
No special state authorizations are required, but you must register with the Trade Register or ANAF (as a PFA/II/SRL). If you work with precious metals, it is recommended to have a contract with a pawn shop or an authorized appraiser, but it is not mandatory. For jewelry with precious stones, you do not need a special permit, but you must comply with the legislation on the origin of the stones.
Can I invoice watch and jewelry repair services to individuals without being registered as a VAT payer?
Yes, you can invoice individuals without being VAT registered, as long as your annual turnover does not exceed the exemption threshold (RON 300,000 in 2024). If you exceed this threshold, you must register as a VAT payer and apply the 19% rate on invoices.