9540
Intermediation services for the repair and maintenance of computers, personal and household goods, motor vehicles and motorcycles
This CAEN code covers intermediation activities between clients and providers of repair and maintenance services for computers, personal and household goods, motor vehicles and motorcycles. Essentially, you act as a broker connecting people in need of repairs with specialized workshops or technicians, without performing the repairs yourself. You can operate online, through digital platforms, or physically, through intermediation agencies.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), întreprinderi individuale (II) sau societăți cu răspundere limitată (SRL) care doresc să opereze o platformă online de conectare a clienților cu service-uri, o agenție de brokeraj pentru reparații auto sau electrocasnice, sau un call center care preia comenzi de reparații și le distribuie către parteneri.
Who should avoid:
Avoid the exclusive use of code 9540 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 Registry aspects for CAEN 9540
Registration with the Trade Register (ONRC) for CAEN code 9540 – Intermediation services for the repair and maintenance of computers, personal and household goods, motor vehicles and motorcycles – is carried out based on a standard application completed with the identification data of the founder (authorized natural person, limited liability company, etc.). The main activity object is declared through the specific form. No prior operating permits from sectoral regulatory institutions are required for simple intermediation. If intermediation involves vehicles, it is recommended to additionally verify consumer protection legislation and the authorization conditions for commercial activities. For subsequent modification of the activity object, it is necessary to update the registration with the Trade Register and publish in the Official Gazette.
Regulatory framework, specific permits and control institutions
Intermediation activities are regulated by Law 359/2004 on simplifying registration procedures. For CAEN 9540, no prior permits are required from authorities such as the Ministry of Finance or the National Authority for Consumer Protection (ANPC) unless actual repairs are carried out. Ex-post control is performed by the Tax Authority (ANAF) and by ANPC in the case of complaints regarding the services offered. For intermediation of motor vehicles, the provisions of Government Emergency Ordinance 195/2002 on road traffic apply if there is involvement in their possession or registration. There is no obligation to obtain a manufacturer or distributor certificate for parts. The relevant control institutions are the Trade Register for the legality of registration and ANAF for taxation.
Tax management, ANAF audit risk, and specific accounting
From a tax perspective, intermediation falls under service provision, and reporting obligations include the declaration of realized income (D100, D300 or D406 e-Factura, as applicable). Depending on the status (PFA or SRL), the income tax or profit tax regime applies. For authorized natural persons, the single declaration is submitted to ANAF. The RO e-Factura system is mandatory for invoices issued in B2B relations, according to Government Emergency Ordinance 120/2021. ANAF audit risk arises in case of significant discrepancies between declared and observed income, or in the absence of supporting documents for intermediation operations. Accounting must separately record commissions collected from third parties. Legal entities apply the Minister of Public Finance Order 1802/2014, while PFAs apply single-entry bookkeeping. It is mandatory to declare the tax vector at incorporation, mentioning CAEN code 9540. Deductible expenses include commissions paid to agents, marketing costs, and registered office costs.
Included Activities
- ✅ Intermediation of repair services for computers and peripheral equipment
- ✅ Intermediation of repair services for personal items (clothing, footwear, watches, jewelry)
- ✅ Intermediation of repair services for household articles (appliances, furniture)
- ✅ Intermediation of repair and maintenance services for motor vehicles and motorcycles
- ✅ Agent or broker activities for repair services, without directly providing the repairs
Excluded Activities
- ❌ Actual repair and maintenance of computers and goods (these fall under specific CAEN repair codes)
- ❌ Intermediation of repair services for ships and boats
- ❌ Intermediation of repair services for aircraft
- ❌ Intermediation activities in the real estate or financial sector
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What taxes and permits are required to carry out intermediation activities under CAEN 9540?
For intermediation, no special permits from ANPC or other institutions are required, but you must register with the Trade Register and with ANAF. If you intermediate auto repairs, check that your partners hold RAR authorization. Taxes are standard: income tax (real system or flat-rate) and social contributions, depending on the form of organization.
Can I carry out both intermediation and actual repairs under the same CAEN code?
No. Code 9540 covers only intermediation, not actual repairs. If you also want to perform repairs, you must add the corresponding CAEN codes for each type of repair (e.g., 9511 for computer repair, 9521 for electronics repair, 9522 for household appliance repair, etc.).