As of 1 January 2025, the new classification of economic activities CAEN Rev.3, approved by INS Order No. 377/2024, entered into force.

Pursuant to the provisions of Government Decision No. 284/2025, all legal entities and authorized natural persons are required to request the update of their CAEN codes with the National Trade Register Office (ONRC), no later than 25 September 2026.

Please verify as a priority:

• The main CAEN code registered with the ONRC corresponds to the main activity actually carried out;
• The secondary CAEN codes are complete and reflect all authorized activities;
• The correspondence between CAEN Rev.2 codes and CAEN Rev.3 codes has been correctly applied.

Risks and Disruptions in Case of Failure to Update CAEN Codes

• Inability to register amendments, changes of registered office, partners, or share capital if CAEN codes are not updated to Rev.3.
• Incorrect classification or missing CAEN Rev.3 codes may lead to disqualification from selection procedures for non-reimbursable funding (NRRP, ROP, LIOP, etc.), as financing contracts require eligibility under the new classification.
• Banks and financial institutions may refuse or delay the opening of accounts, granting of loans, or issuance of guarantee letters for companies with outdated CAEN codes, as a result of updating their own KYC and compliance procedures
• Participation in public procurement procedures (SEAP/SICAP) or the conclusion of commercial contracts requiring proof of activity authorization through CAEN codes may be blocked if the activity is not authorized under Rev.3.
• Tax returns (D390, D394, etc.) and reports to the National Institute of Statistics will use the CAEN Rev.3 coding. Discrepancies between the declared code and the one registered with the ONRC may trigger notifications or audits from ANAF.
• The renewal or obtainment of new operating licenses (DSP, ISU, ANSVSA, ANRE, etc.) may be conditional on presenting the CAEN Rev.3 code corresponding to the activity, as licensing authorities update their procedures.

Recommended Steps for Compliance

1. Use the CAEN Rev.2 → CAEN Rev.3 correspondence tables published by the National Institute of Statistics (INS) on the official website insse.ro. Check each CAEN Rev.2 code currently registered and identify its Rev.3 equivalent. Note: one Rev.2 code may correspond to multiple Rev.3 codes — make sure you select the option that reflects the activity actually carried out.
2. Ensure that all activities actually carried out are covered by the CAEN Rev.3 codes to be registered. If you carry out new activities compared to the time of initial registration, also include the corresponding CAEN Rev.3 codes in the amendment application.
3. The update procedure is carried out through the ONRC online portal (portal.onrc.ro) or at the ONRC counter, by submitting the amendment registration application accompanied by the relevant statutory documents (General Assembly resolution / sole associate decision). The registration fee is set by ONRC and can be paid online.
4. After registration with the ONRC, update contracts with clients/suppliers, accounting documents, financing files, and any other documents that refer to CAEN codes. Inform the banks you work with about the newly registered codes.

How Can Argus Audit Help You?

Our team provides full assistance in the CAEN Rev.3 update process, including:

• identifying the correct CAEN Rev.2 → Rev.3 correspondences for your specific activities;
• verifying the completeness of CAEN codes against the activities actually carried out;
• preparing the necessary documentation for submitting the amendment application to the ONRC;
• updating the affected internal documents. We recommend initiating the procedure no later than 1 July 2026, to avoid the anticipated congestion at ONRC counters in the final weeks before the deadline.

Please treat this legal obligation as a priority to avoid administrative or financial disruptions in your company’s operations.