9820
Activities of private households producing services for own use
This code covers activities carried out by private households to produce services for their own consumption. It includes any service performed by household members for their own home, such as cleaning, maintenance, minor repairs, or meal preparation. It does not involve selling these services on the market, only using them within the household.
Entrepreneur Profile
Acest cod este destinat exclusiv gospodăriilor private care produc servicii pentru propriul consum, fără a le comercializa. Nu este potrivit pentru persoane fizice autorizate, SRL-uri sau freelanceri care prestează servicii contra cost. Este relevant pentru persoanele care doar își administrează propria locuință fără a angaja personal.
Who should avoid:
Avoid the exclusive use of code 9820 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 Register aspects for CAEN 9820
CAEN class 9820 covers activities carried out by private households producing services for own consumption, such as housekeeping, child or elderly care, minor repairs, gardening, etc. According to Law no. 359/2004, natural persons carrying out such non-profit activities are not required to register with the Trade Register (ONRC). If the activity becomes continuous and generates income, registration as a PFA (Authorized Natural Person), II (Individual Enterprise), or IF (Family Enterprise) is required, with the main activity object CAEN 9820. The documentation required at the Trade Register includes the registration application, identity document, affidavit (according to Law 359/2004), and proof of headquarters. For PFAs, a single declaration to the Tax Authority (ANAF) is also submitted. The registration certificate mentions the CAEN code 9820.
Regulatory framework, specific permits, and control institutions
Activities under CAEN 9820 do not require special operating permits, being exempt from sanitary or fire brigade control as long as they are strictly carried out within the household. Applicable legislation includes the Fiscal Code (income from services provided for own household is not taxable) and Law no. 227/2015. The control institutions are the Tax Authority (ANAF) (for any unsupported income declarations) and the Labour Inspectorate (ITM) (if personnel are hired). No environmental or consumer protection permits are required, as the services are not intended for commercialization.
Tax management, ANAF audit risk, and specific accounting
From a tax perspective, CAEN 9820 does not generate direct tax obligations, as production is for own consumption. However, if the household obtains income from the sale of residual products (e.g., selling flowers grown in the garden), these must be declared to the Tax Authority (ANAF) via the single declaration. Social contributions (CAS, CASS) are only due if income exceeds legal thresholds. There is a risk of an ANAF audit if discrepancies are found between household expenses and declared income. Accounting is kept in a simplified system (incoming and outgoing register), without the obligation to submit a balance sheet. It is recommended to keep supporting documents for any accidental commercial transactions.
Included Activities
- ✅ Cleaning and maintenance of the dwelling
- ✅ Preparation of meals for own consumption
- ✅ Repair and maintenance of household goods
- ✅ Care of children, elderly, or pets within the household
- ✅ Gardening activities for own consumption
Excluded Activities
- ❌ Activities carried out for commercial purposes or to generate income
- ❌ Services performed by employed personnel (such as paid housekeepers, nannies, gardeners)
- ❌ Production of goods for sale
- ❌ Activities requiring special authorizations (e.g., electrical or plumbing repairs carried out by unauthorized persons)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
Do I need an authorization to provide services within my household under this CAEN code?
No, this code does not require special permits, as the activities are carried out for own consumption, without a commercial purpose. However, if the activities involve risks (e.g., electrical repairs), it is recommended to call authorized professionals.
Can I use this CAEN code if I hire a housekeeper or nanny?
No, this code applies only to activities performed by household members. If you employ paid staff, they must be registered under the corresponding CAEN codes (e.g., 9700 - Activities of households as employers of domestic personnel).