9532

Authorization procedure and Trade Register aspects for CAEN 9532

The establishment of a company that will carry out the activity of repair and maintenance of motorcycles (CAEN code 9532) involves going through the standard registration stages with the Trade Register (ONRC), noting that the operating authorization is requested based on a self-declaration in accordance with Law 359/2004. No prior approvals from other institutions are required for this CAEN class. When filing the application, a standard declaration regarding compliance with operating conditions is completed, and the administrator declares on their own responsibility that the premises and equipment meet the technical and environmental standards. Within a maximum of 30 days from registration, a fiscal registration declaration (fiscal vector) must be submitted to the Tax Authority (ANAF), requesting the allocation of the unique registration code and registration in the register of taxpayers with economic activities. The main object of activity is established as CAEN 9532, and secondary objects may include trade in spare parts (4532) or related services. I recommend checking the availability of the company name and registered office in advance through the portal onrc.ro.

Regulatory framework, specific approvals and control institutions

The activity of repair and maintenance of motorcycles is not subject to special sectoral regulation but is subject to general rules on consumer protection (Law 296/2004), fire safety (ISU norms) and environmental protection (Law 211/2011 on waste, GEO 195/2005). Since oils, batteries and used parts are handled in workshops, it is mandatory to obtain an environmental permit from the Environmental Protection Agency (APM) if the waste generation thresholds are exceeded. For small spaces, a notification must be submitted. The main control is exercised by the Tax Authority (ANAF) (fiscal inspections and possession of cash registers) and by the National Authority for Consumer Protection (ANPC), which can verify the conditions of repairs, the use of compliant parts and the display of prices. The Labour Inspectorate (ITM) checks compliance with occupational health and safety rules, as well as the use of protective equipment. No special health approvals are required, except when painting is also carried out.

Fiscal management, risk of ANAF audit and specific accounting

From a fiscal point of view, the main object of activity classified under CAEN 9532 is subject to standard corporate income tax (16%) or micro-enterprise income tax (1% or 3% depending on turnover), provided that the company does not have income from consulting or management services. It is recommended to use the RO e-Factura system for all invoices issued, mandatory as of 1 July 2024. Also, registration in the RO e-Transport system is required for transport of parts with fiscal risk. When purchasing spare parts, reverse charge applies only for certain goods, but in general VAT is deductible under standard conditions. The Tax Authority (ANAF) may initiate a tax audit if discrepancies are found between physical and accounting stocks, or if declared revenues are below the sector average. Accounting must clearly distinguish sold parts, labor and services. Costs for parts (purchase cost) are recorded as expense upon exit from inventory (FIFO or weighted average cost method). Careful management of waste (oils, batteries) through contracts with authorized collection companies and its recording in environmental accounting is recommended. Filing of the annual statement (Form 212) is necessary if there is income from other sources or if the associate is also an administrator under a management contract.