9622

Authorization procedure and Trade Register aspects for CAEN 9622

Establishing a commercial company that will carry out treatment and beauty activities (CAEN 9622) involves going through the standard incorporation stages at the Trade Register (ONRC), with particularities related to the object of activity. When submitting the registration application, the sworn statement according to Law 359/2004 is completed, by which the administrator attests to the fulfillment of the legal conditions for operation. For CAEN 9622, no prior authorizations from ONRC are required, but it is mandatory to correctly classify the main object of activity and secondary ones, in accordance with the Classification of Activities in the National Economy.

When completing the registration application form, CAEN 9622 must be explicitly specified, with the official name "Treatment and beauty activities". It is recommended to also include relevant related CAEN codes, such as 9602 (hairdressing and other beauty activities) or 8690 (other human health activities), if the company intends to offer complementary services. In the absence of special provisions, the processing term is a maximum of 5 working days, and the registration fee is 90 lei, according to the Order of the Minister of Justice no. 75/C/2023.

Regulatory framework, specific endorsements and control institutions

Treatment and beauty activities are regulated by Law no. 95/2006 on healthcare reform and by Order of the Minister of Health no. 1400/2010 approving the Hygiene Norms and recommendations on the production, processing, storage and marketing of cosmetic products. Also, the provisions of Regulation (EC) no. 1223/2009 on cosmetic products apply, which requires notification of products in the CPNP (Cosmetic Products Notification Portal) before placing them on the market.

For carrying out the activity, no sanitary operating permit is required from the Public Health Directorate, but salons must comply with hygiene standards regarding disinfection of instruments, ventilation and minimum space per client. Compliance control is carried out by the National Authority for Consumer Protection (ANPC) and by the Public Health Directorates, based on complaints or annual control plans. Fines for non-compliance with hygiene standards can reach up to 50,000 lei, according to Law no. 95/2006.

In addition, if the activity involves the use of electrical equipment (e.g., laser, intense pulsed light hair removal), the regulations in the field of machinery safety apply – Government Decision no. 1022/2004 on machinery safety. Personnel operating such equipment must hold a professional competence certificate, and the devices must be registered with the Public Health Directorate as medical devices if they have a medical purpose.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, CAEN 9622 falls under the category of services to the population, and the VAT regime is standard, with the legal rate of 19% applied (or 9% if services are provided within accommodation facilities). The fiscal vector is declared to the Tax Authority (ANAF) immediately after registration with ONRC, and tax obligations include corporate income tax (16%) or micro-enterprise income tax (1% or 3% of income, depending on the number of employees).

Accounting must separately record income from services, expenses for cosmetic materials, consumables and equipment depreciation. It is mandatory to issue electronic invoices through the RO e-Factura system as of July 1, 2022, and for cash payments, the limit of lei 10,000/day applies. Monthly declaration 310 is filed for VAT, and annual declaration 101 for corporate income tax.

The risk of ANAF audit is high if the company systematically reports losses or if it collects predominantly cash without supporting documents. It is recommended to use a cash register with electronic journal, according to Government Emergency Ordinance no. 91/2013, and integration with the fiscal system. Also, expenses with cosmetic products must be supported by incoming receipt notes and consumption sheets. To minimize fiscal risk, an internal procedures manual is established detailing the document flow and the method of calculating selling prices.