0113
Growing of vegetables and melons, roots and tubers
This code covers the cultivation of fresh vegetables, melons, roots and tubers, including the production of seeds for these crops. Activities are carried out in open fields or greenhouses, and the harvest can be sold directly or further processed. It is suitable for farmers, agricultural cooperatives or businesses that supply markets, supermarkets or processors.
Entrepreneur Profile
Acest cod este destinat fermierilor, societăților agricole (SRL, SA), cooperative agricole, persoanelor fizice autorizate (PFA) sau întreprinderilor individuale care cultivă legume, pepeni, rădăcinoase și tuberculifere în scop comercial. Este util pentru cei care livrează producția către piețe, supermarketuri, procesatori sau direct consumatorilor.
Who should avoid:
Procesatorii de legume (conserve, sucuri) – au nevoie de coduri din industria alimentară. Producătorii de semințe de legume – cod 0130. Cultivatorii de leguminoase uscate – cod 0111.
Authorization procedure and Trade Registry aspects for CAEN 0113
For registration with the Trade Register (ONRC) of an LLC/sole proprietorship/family business having as main activity the CAEN code 0113, the standard constitutive documents are submitted according to Law 31/1990 (for LLC) or Government Emergency Ordinance 44/2008 (for sole proprietorship/family business). The documentation includes the standard application form, the authenticated constitutive act, the affidavit according to Law 359/2004 regarding the fulfillment of operating conditions, and proof of name availability. When completing the fiscal vector, the CAEN code 0113 is explicitly declared. For LLCs, it is stated in the constitutive act that the main activity is growing of vegetables and melons, roots and tubers. For sole proprietorships, the same object is specified in the fiscal registration declaration. The ONRC fees are standard: 39 RON for legal entities, respectively 10 RON for sole proprietorships (if filed online, a 50% reduction applies). After registration, the registration certificate and the tax identification number (CUI) are obtained.
Regulatory framework, specific endorsements and control institutions
For CAEN 0113, the main regulations are: Government Emergency Ordinance 99/2000 on the marketing of food products, EU Regulations in the phytosanitary field (Reg. 2016/2031), and national legislation on food safety (Government Decision 984/2005). A phytosanitary endorsement from the County Directorate for Agriculture (DAJ) is required for the production of planting material, if seeds are cultivated. Also, if fresh vegetables are sold directly to consumers, the sanitary-veterinary registration with the National Sanitary Veterinary and Food Safety Authority (DSVSA) is requested (for storage, sorting, packaging). Control is carried out by: DAJ (subsidies, traceability), DSVSA (hygiene, traceability), Tax Authority (ANAF) (tax evasion, invoicing), and the National Environmental Guard (if pesticides are used). For protected crops (greenhouses), a building permit and an environmental endorsement are required. APIA subsidies for agricultural land are available only if a single payment application (SAPARD) is submitted and the conditionality of eco-conditionality is respected.
Tax management, ANAF audit risk and specific accounting
From an accounting perspective, CAEN 0113 requires the valuation of stocks at production (standard cost method or actual cost), recording of work in progress (future harvest) at the end of the financial year, and recognition of revenue at the time of harvest (if sold directly) or upon delivery to storage. VAT is applied at the standard rate of 19% for sales, but if the company is a VAT payer on collection (VAT at collection), the special regime applies. For income tax (sole proprietorship/family business) or profit tax (LLC), the general rules apply, but with the possibility to opt for taxation based on income norms (if annual income does not exceed EUR 500,000). ANAF's audit risk includes: inventory differences between registered land and declared production, undervaluation of production to reduce the tax base, use of invoices without RO e-Factura for sales to individuals (mandatory from 2024 for B2B and B2C if invoices are issued). Analytical accounting must separate annual crops (tomatoes, melons) from perennial crops (asparagus, artichokes). Expenses for seeds, fertilizers, pesticides are recorded by cost centers. For sole proprietorships, single-entry accounting with income and expense journals is recommended. Contracts with seasonal employees (harvesters) must be registered in REVISAL, with payment of social security contributions (CAS) and health insurance contributions (CASS) according to the single declaration.
Included Activities
- ✅ Growing of leafy or stem vegetables, such as cabbage, cauliflower, lettuce, spinach
- ✅ Growing of melons, including watermelons and melons
- ✅ Growing of roots and tubers, such as carrots, beetroot, radishes, sweet potatoes
- ✅ Growing of fruit vegetables, such as tomatoes, peppers, aubergines, cucumbers
- ✅ Growing of other vegetables, including onions, garlic, leeks, green beans, peas
- ✅ Production of seeds for vegetables, melons, roots and tubers
Excluded Activities
- ❌ Growing of sweet corn (included in 0111)
- ❌ Growing of beverage crops (0119)
- ❌ Growing of dried leguminous vegetables (0111)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for growing vegetables in greenhouses?
For greenhouses, in addition to the operating permit from the local mayor, an environmental permit may be required (if the area exceeds 50 ha) or a notification for heating installations. Also, if you use water from own sources, an endorsement from the Romanian Waters Authority is needed.
What special taxes apply for this CAEN code?
There are no special taxes, but income is taxed according to the real system (16% corporate tax) or income norm, if you are a sole proprietor. For agricultural land, land tax is paid. If you deliver processed products (e.g., preserves), VAT also applies.