9900
Activities of extraterritorial organizations and bodies
This code covers the activities carried out by embassies, consulates, diplomatic missions, international organizations and other extraterritorial entities on the territory of Romania. Essentially, it concerns the administrative, diplomatic and representative operations of these bodies, which benefit from immunities and privileges under international law. If you have an entity operating under the auspices of a foreign state or an international organization, this is the code you must use.
Entrepreneur Profile
Acest cod este destinat exclusiv organizațiilor și organismelor extrateritoriale, cum ar fi ambasade, consulate, misiuni permanente, reprezentanțe ale organizațiilor internaționale (ONU, UE, NATO etc.) și alte entități similare care activează pe teritoriul României. Nu este potrivit pentru persoane fizice sau firme românești obișnuite.
Who should avoid:
Avoid the exclusive use of code 9900 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 9900
According to Law 359/2004, authorization for CAEN 9900 is carried out at the Trade Register (ONRC) by submitting specific documents, as this class targets entities that are not assimilated to ordinary commercial companies. The main object of activity must be clearly defined as "activities of extraterritorial organizations and bodies", and the articles of incorporation or constitutive act must reflect the diplomatic, consular or intergovernmental character. No minimum share capital or specific operating authorizations are required, but a declaration on own responsibility is submitted under Law 359/2004 regarding compliance with operating conditions. In the trade register, registration is made in a special section, and the registration certificate mentions the special tax regime.
Regulatory framework, specific endorsements and control institutions
The main legal framework is represented by Accounting Law no. 82/1991, applicable also to these entities, as well as by the Fiscal Code (Law 227/2015) with relevant exemptions. As a rule, these organizations do not obtain environmental or fire safety endorsements, since the activity does not involve waste generation or fire risks. The control institutions are the Tax Authority (ANAF) (for VAT, non-resident income tax), the Ministry of Foreign Affairs (for diplomatic status) and, in case of irregularities, the Trade Register (ONRC). Veterinary sanitary or consumer protection control does not apply. For employed personnel, if applicable, the specific labor legislation for non-residents applies.
Tax management, ANAF audit risk and specific accounting
Entities with CAEN 9900 benefit from profit tax exemption according to the Fiscal Code (Articles 33-34), if they do not carry out ancillary economic activities. Otherwise, they are required to pay micro-enterprise income tax or profit tax, depending on turnover. The tax vector is submitted to the Tax Authority (ANAF) within 30 days of registration. VAT does not apply to official operations (Article 294 of the Fiscal Code), but the classification must be verified. The risk of ANAF audit is low, but it exists to the extent that the entity concludes contracts with third parties (rent, services) that may be considered economic activities. Accounting is kept in RON, with the obligation to submit annual financial statements to the Trade Register (ONRC). It is recommended to contract a certified accountant to manage the fiscal specificity.
For foreign personnel, the single declaration regarding income tax and social contributions applies. Income paid to diplomatic representations may be exempt from tax based on double taxation avoidance agreements. RO e-Factura applies only to invoices issued between Romanian entities, but not to official external operations. If the entity carries out mixed activities, strict accounting separation of revenues is recommended to avoid fiscal reclassification.
Included Activities
- ✅ Diplomatic and consular activities
- ✅ Representation of foreign states or international organizations
- ✅ Administration of embassy, consulate and mission premises
- ✅ Organization of official and protocol events
- ✅ International cooperation activities and assistance to foreign nationals
Excluded Activities
- ❌ Commercial activities carried out by extraterritorial entities (e.g., duty-free shops in embassies)
- ❌ Production activities or services provided to the general public
- ❌ Activities that do not benefit from diplomatic immunity
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What taxes and duties does an extraterritorial organization registered with CAEN code 9900 pay?
Extraterritorial organizations benefit from tax exemptions according to international conventions and special laws. As a rule, they do not pay profit tax, VAT or local taxes for official activities, but they must comply with specific reporting obligations.
Can I set up a Romanian company and use CAEN code 9900 to benefit from immunities?
No. CAEN code 9900 is reserved exclusively for extraterritorial entities recognized by international treaties. An ordinary Romanian company cannot use this code, and attempting to do so may attract legal sanctions.