9529

Authorization procedure and Trade Register aspects for CAEN 9529

To set up a commercial company that will carry out repair and maintenance activities for personal and household goods n.e.c., registration with the National Trade Register Office (ONRC) is mandatory, with CAEN code 9529 as the main or secondary activity object. If the activity is primary, CAEN code 9529 must be mentioned in the Articles of Incorporation (for SRL) or in the registration application (for PFA/II/IF). When filing the dossier, a certificate of registration attesting the code registration will also be requested. No prior approvals from ONRC are required, but the standard procedure must be followed: submission of a sworn declaration according to Law 359/2004 on fulfilling the operating conditions, if the registered office is declared appropriate. For PFA, fiscal registration with ANAF is sufficient, but for SRL, it is recommended to explicitly mention code 9529 in the activity objects.

Regulatory framework, specific approvals, and control institutions

CAEN 9529 covers the repair of personal and household goods not classified elsewhere: jewelry, watches, musical instruments, household articles, etc. There are no specific sectoral regulations at the authorization level, but the activity may be subject to control under Government Ordinance no. 21/1992 on consumer protection, respectively Law no. 296/2004 on the Consumer Code. The National Authority for Consumer Protection (ANPC) may carry out unannounced inspections regarding the quality of repairs, execution deadlines, and warranties offered. Also, if spare parts are used, the provisions on traceability and product labeling must be respected. Environmental, sanitary, or ISU permits are not required, except when the activity involves hazardous substances (e.g., acids may be used in jewelry repair). For the workplace, it will be checked whether the construction permit and urban planning documentation allow the repair activity.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, income obtained from repair activities is classified as income from services and is subject to corporate income tax (or income tax for micro-enterprises, if conditions are met). Registration in the RO e-Factura system is recommended for all invoices issued to legal entities and for those to individuals exceeding 5,000 lei. Issuance of a fiscal receipt is mandatory for cash payments to individuals. Accounting must distinctly record consumable materials (spare parts) and labor. The VAT tax base is calculated on the total value of the repair. ANAF audit risk: cash settlements can be a red flag for inspectors – justification through invoices and receipts is necessary. The single declaration D112 (or declaration 112) must be correctly filed with the active tax vector. Deductible expenses include materials, depreciation of machinery, rent, and salaries. It is recommended to keep work sheets and proof of receipt of parts. For PFA, the option of being in the real system or on a flat-rate basis must be analyzed based on estimated income. There is no differentiated VAT risk, but the general rules for VAT registration apply if the turnover exceeds the exemption threshold.