9621

Authorization procedure and Trade Register aspects for CAEN 9621

For setting up a company or PFA with the main activity CAEN 9621 (Hairdressing and barber activities), registration with the Trade Register (ONRC) involves submitting the standard file. The application must be accompanied by a declaration on one's own responsibility according to Law 359/2004 regarding the fulfillment of operating conditions. No special approvals from ONRC are required for this class.

If the applicant is an individual, the optimal legal form is PFA or II, but SRL allows attracting funds and hiring staff. It is recommended to code CAEN 9621 as the main activity in the constitutive act. Subsequent modification of the object is done by GMS decision and registration with ONRC.

Regulatory framework, specific approvals and control institutions

Operating a hair salon requires compliance with the Hygiene Standards approved by MS Order 119/2014. Hygienic-sanitary control is carried out by the County Public Health Directorates (DSP). It is mandatory to obtain a sanitary operating permit before starting the activity.

Additionally, owning electrical equipment implies compliance with ISCIR Standards for electrical installations. If chemical substances (dyes, styling products) are used, REACH Regulation on the registration, evaluation, and authorization of chemical substances applies.

Labor Inspection (ITM) controls compliance with employment contracts, and Consumer Protection may verify service quality and product labeling.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN 9621 falls under the micro-enterprise income tax code (if revenues below EUR 500,000 annually and social) or profit tax. The standard VAT rate is 19%, but hairdressing services may be VAT exempt if the provider achieves a turnover below RON 300,000 and does not opt. It is recommended to check the tax vector with the Tax Authority (ANAF) to determine the VAT regime.

The risk of ANAF audit is medium to high if significant cash is recorded. The RO e-Factura system does not apply for services to individuals, but for legal entity clients, mandatory e-Invoicing is required from 2024.

Specific accounting includes separate recording of service revenues (even if fiscal receipts are issued). Expenses for cosmetic products, rent, utilities, and equipment depreciation are deductible. It is recommended to submit the single declaration for PFAs (CAS, CASS) and D112 for SRLs with employees.

The state aid scheme "Microcapital" or "Start-Up Nation" can be accessed for initial financing. Local obligations include payment of building and land tax to the municipality.