9531

Authorization procedure and Trade Register aspects for CAEN 9531

For registration with the Trade Register (ONRC) of a company whose main object of activity is CAEN 9531 – Repair and maintenance of motor vehicles, specific authorization documents are mandatory. At incorporation, a sworn declaration according to Law 359/2004 regarding fulfillment of operating conditions is submitted. Auto repair activities imply the obligation to have a suitable, technically equipped space, and at inspection, the registration certificate of the space from the city hall will be required. Furthermore, an environmental permit may be requested (if hazardous waste thresholds are exceeded) and, if fluorinated gases are used, an authorization from the Environmental Guard. At the ONRC, the Statement of modifications is completed for updating the secondary headquarters if operations are carried out in distinct work points.

For companies carrying out related activities (sale of auto parts, tires), the corresponding CAEN codes must also be included (e.g., 4532 – retail trade of parts and accessories for motor vehicles). Any change to the secondary object of activity is notified to the ONRC through the standard form, with payment of legal fees (the current tariff for registration of modifications is 50 RON according to GEO 116/2024).

Regulatory framework, specific approvals and control institutions

The performance of auto repair activity is regulated by Government Emergency Ordinance no. 195/2002 on road traffic, as subsequently amended, and by Law no. 132/2017 on compulsory motor third-party liability insurance (RCA). The workshop must comply with technical fire safety standards (approval from ISU) and have a sanitary authorization from the DSP for managing hazardous waste (oils, filters, batteries). The main control institutions are the Romanian Auto Register (RAR), which checks the minimum equipment and personnel competence, and the territorial Labor Inspectorate (ITM) for compliance with occupational health and safety rules.

Economic operators that perform periodic technical inspections (ITP) must be specially authorized by RAR, while for simple repair activities, RAR authorization is not required, but holding a warranty certificate for works is recommended. For work on air conditioning systems, EU Regulation no. 517/2014 on fluorinated gases applies, requiring personnel certification.

Tax management, ANAF audit risk and specific accounting

At fiscal registration, the fiscal vector is completed at the Tax Authority (ANAF), and the company must register in the RO e-Factura system if it issues invoices to legal entities. The micro-enterprise income tax applies if the annual turnover does not exceed 500,000 euros (2025 threshold). Operators collecting cash from individuals over 10,000 lei/day are required to use approved fiscal cash registers.

Accounting must distinctly record costs for spare parts, labor, warranty expenses and provisions. At the end of the financial year, adjustments for impairment of parts inventories are applied (according to IAS 2 or OMFP 1802/2014). ANAF may conduct fiscal inspections regarding the correct declaration of VAT in the case of parts supplies (standard rate of 19%) versus labor (which, from 2024, falls under the reduced rate of 9% or 5% if Law 227/2015 on the Fiscal Code, Article 291, paragraph 3, letter c applies).

The main audit risk is the undervaluation of income (undeclared works), which attracts penalties of up to 5% of the tax base, plus late payment interest and penalties. Also, in the case of carriers benefiting from the special VAT deduction for vehicles (50% for freight vehicles), the correct classification must be verified. It is recommended to prepare the monthly VAT return and submit declaration 300, as well as declaration 394 for issued/received invoices.