0111
Growing of cereals (except rice), leguminous crops and oil seeds
This code covers the cultivation of cereals (wheat, maize, barley, rye, oats, etc.), leguminous crops (beans, peas, lentils, chickpeas, etc.) and oil seeds (sunflower, rapeseed, soybeans, etc.), including land preparation, sowing, crop maintenance and harvesting. Activities are carried out on own or leased agricultural land, and the production can be sold as such or stored for further processing.
Entrepreneur Profile
Acest cod este destinat fermierilor (persoane fizice autorizate, întreprinderi individuale, SRL-uri) care cultivă cereale, leguminoase sau oleaginoase pe terenuri proprii sau arendate. De asemenea, este util pentru cooperativele agricole sau asocierile de producători care desfășoară activități de cultivare în comun.
Who should avoid:
Avoid the exclusive use of code 0111 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.
Authorisation procedure and Trade Register aspects for CAEN 0111
To register the company with the Trade Register (ONRC) with the main activity code CAEN 0111, the file must include the updated constitutive act and the affidavit in accordance with Law 359/2004, by which the administrator confirms that there are no legal restrictions for this activity. No prior environmental or other authority approvals are required upon incorporation, but it is recommended to mention the address of the registered office, warehouse and agricultural lands (workpoints). When completing the object of activity, specify explicitly the cultivation of wheat, maize, barley, sunflower, rapeseed, soybeans, dried leguminous crops (peas, beans, lentils) or other crops. Companies with CAEN 0111 do not benefit from the simplified registration procedure; the classic form is required.
Regulatory framework, specific approvals and control institutions
The main normative act governing this activity is Law 312/2005 on the production, circulation and marketing of seeds, supplemented by Government Decision 146/2004 for the approval of seed certification standards. Operators producing certified seed must register with the Territorial Inspectorate for Seed Quality (ITCS) and obtain an authorisation for seed production. For large-scale crops, no environmental authorisation is required, but the provisions of Emergency Ordinance 195/2005 on environmental protection apply, including the obligation to comply with good agricultural practices (GAEC code). APIA controls area-based payments, and County Agricultural Directorates verify compliance with crop rotation and phytosanitary rules. For the cultivation of genetically modified organisms (GMOs), an opinion from the National Commission for Genetically Modified Organisms is required.
Tax management, ANAF audit risk and specific accounting
Companies with agricultural activities (CAEN 0111) are required to register as VAT payers if the turnover exceeds RON 300,000 or if they request VAT refund for input purchases. Specific accounting involves separate recording of subsidies (APIA, EAFRD funds), work-in-progress crops (established, unharvested at year-end), finished agricultural products (cereals in silos, oilseeds), as well as by-products (straw, corn stalks). Attention to the risk of ANAF audit regarding the declaration of income from anticipated sales (forward contracts). Income declaration is made at the time of delivery, not upon collection, except in long-cycle agricultural systems. For VAT, the standard rate of 9% applies to supplies of cereals (according to the Fiscal Code, art. 291 para. 3 lit. a), with the obligation to issue electronic invoices through the RO e-Factura system from 1 July 2024. Expenses for agricultural diesel (reduced excise duty) are deducted based on monthly records (consumption per hectare). Do not forget the obligation to submit the single declaration for income realised by associates/administrators who are natural persons.
Included Activities
- ✅ Growing of wheat
- ✅ Growing of maize
- ✅ Growing of barley
- ✅ Growing of rye
- ✅ Growing of oats
- ✅ Growing of other cereals (except rice)
- ✅ Growing of dry beans
- ✅ Growing of dry peas
- ✅ Growing of lentils
- ✅ Growing of chickpeas
- ✅ Growing of other dried leguminous crops
- ✅ Growing of sunflower
- ✅ Growing of rapeseed
- ✅ Growing of soybeans
- ✅ Growing of other oil seeds
- ✅ Land preparation, sowing, maintenance and harvesting of crops
- ✅ Primary storage of production
Excluded Activities
- ❌ Growing of rice (code 0112)
- ❌ Growing of beverage crops (code 0126)
- ❌ Growing of spice, aromatic, medicinal and pharmaceutical crops (code 0128)
- ❌ Industrial processing of cereals and oilseeds (codes 1041, 1061, 1062)
- ❌ Wholesale of cereals and seeds (code 4621)
- ❌ Agricultural support service activities (codes 0161, 0162)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are needed for growing cereals and oilseeds?
No special authorisation is required for cultivation, but environmental norms must be respected (e.g., agricultural waste management) and, if plant protection products are used, an authorisation from APIA for subsidies is necessary. Also, for irrigation, an opinion from the Romanian Waters Authority may be required.
What taxes and duties apply to income from cereal cultivation?
Income from cultivation can be taxed either as income from independent activities (PFA/II) with 10% income tax and social contributions, or as income from a legal entity (SRL) with 16% corporate income tax or micro-enterprise income tax (1% or 3% of turnover). Farmers may benefit from income tax exemptions for APIA subsidies and reduced VAT of 9% for supplies of cereals and oilseeds.