9691

Authorization procedure and Trade Register aspects for NACE 9691

To carry out activities under NACE 9691, registration with the Trade Register (ONRC) is done through a standard application, with a fee of 80 lei. Upon registration, a sworn statement is completed according to Law 359/2004, stating that the activity does not require prior operating authorizations (except for cases involving cosmetic products or hazardous substances). If services are provided at home (e.g., manicure, cosmetology), it must be verified whether the registered office coincides with the domicile; in this case, the regime of the professional office 'at the home address' applies, without the need for neighbor consent. Upon establishment, the 'Mentions' form is filed online, and NACE code 9691 is selected as the main activity. It is recommended to choose a secondary object, for example 9609 (other personal services) for flexibility.

Regulatory framework, specific permits and control institutions

The activity of personal services at home is regulated by Government Ordinance no. 99/2000 on the marketing of products and market services. There is no standard prior permit, but if the activity involves handling food or cosmetic products, sanitary registration with the Public Health Department (DSP) is required. Control institutions include: ANPC (consumer protection), DSP (hygiene), and ITM (labor relations). For beautification services, a professional competence certificate issued by the Ministry of Labor is required, and in certain cases, a fire safety approval (if flammable materials are used).

Tax management, ANAF audit risk and specific accounting

Tax registration is done with the Tax Authority (ANAF) through the single declaration (for individual authorized persons - PFA) or through the annual financial statements (for limited liability companies - SRL). The mandatory fiscal vector is obtained. Taxation option: PFA may apply the real system (16% income tax + contributions) or the flat-rate income system (if the locality provides for it, with a threshold of 500,000 lei). SRL is obliged to pay corporate income tax (16%) or micro-enterprise income tax (1% up to 60,000 euro, 3% above). It is recommended to issue invoices through the RO e-Factura system for all transactions, even with individuals (from July 1, 2023), to avoid ANAF penalties of up to 5,000 lei. Audit procedures focus on the deductibility of rental expenses (if the domicile is not used) and consumable materials (e.g., oils, varnishes). Accounting must distinctly record income obtained from each client, especially if there are cash payments exceeding the legal threshold (10,000 lei/day/entity). Essential supporting documents: cash register, client sheets and service contracts. Exceeding the turnover threshold of 300,000 lei/year requires VAT registration. The main ANAF audit risk is the treatment of unrecorded income as undeclared income, with late payment penalties of 0.08% per day.