9623

Authorization procedure and Trade Register aspects for CAEN 9623

Setting up a commercial company with the main activity of CAEN code 9623 (Activities of spa centers, saunas and steam baths) is carried out at the Trade Register (ONRC) by submitting the registration application. It is mandatory to specify the exact objects of activity in the constitutive act, using the updated Classification of Activities in the National Economy. For related activities (cosmetology massage, equipment rental), the relevant CAEN codes (9604, 7729) shall be added.

Operating authorizations are requested after ONRC registration. For CAEN 9623, it is necessary to obtain the fire safety endorsement (ISU), the sanitary endorsement from the Public Health Directorate (DSP) and, in some cases, the authorization from the Environmental Protection Agency (APM), if chemicals are used or special waste is generated. Checks regarding compliance with hygiene, ventilation and water quality standards (for pools, jacuzzis) are standard.

At the time of registration in the Trade Register, a sworn statement according to Law 359/2004 is completed, by which the administrator attests to the fulfillment of the legal conditions for carrying out the activity. Non-compliance entails joint liability.

Regulatory framework, specific endorsements and control institutions

Spa, sauna and steam bath activities are regulated by Government Ordinance no. 99/2000 on the marketing of market products and services, correlated with the Hygiene Norms approved by Ministry of Health Order no. 119/2014. The institutions with control attributions are: DSP, ISU, ANAF (for checking the issuance of fiscal receipts), ITM (working conditions) and the Consumer Protection Authority (ANPC).

The DSP endorsement is granted after checking the technical-sanitary parameters: water temperature, humidity, filtration and disinfection systems, cleaning frequency, provision of showers and disinfection cabins. For steam saunas, compliance with air quality and mechanical ventilation standards is mandatory.

WARNING: If therapeutic massage services (CAEN code 8690) are also offered, an additional authorization from the College of Physicians or the Ministry of Health is required, as well as the employment of qualified personnel (physiotherapists, masseurs). In the case of indoor swimming pools, the legal provisions on bathing water quality (Law 107/1996) also apply.

Fiscal management, ANAF audit risk and specific accounting

For CAEN 9623, the company is generally classified as a micro-enterprise (turnover under 500,000 euro and 1-9 employees), applying income tax of 1% or 3%, depending on revenues and number of employees. Registration for VAT purposes is mandatory at the threshold of 300,000 lei (invoiced amounts).

The risk of ANAF audit is high due to predominantly cash settlements and possible undeclared income. It is recommended to use fiscal cash registers connected to the ANAF system and to issue fiscal receipts for each transaction. As of 1 July 2024, the RO e-Factura system is mandatory for all B2B operations, and for B2C only upon request. Non-compliance attracts fines up to 15,000 lei.

Specific accounting includes separate records by cost centers: monthly subscriptions, individual services (sauna, massage), sales of cosmetic products. Expenses for water, electricity, cleaning products (detergents, chlorine) and aromatic mixtures are recorded based on supporting documents. Employee salaries (masseurs, receptionists) are declared through Revisal and taxed according to the Fiscal Code.

For individual customers purchasing gift packages, the fiscal treatment of gift vouchers is subject to income tax and social contributions, according to Law 227/2015. An internal procedure for managing vouchers (numbering, record register) is recommended to avoid risks of joint liability.