0116
Growing of plants for textile fibers
This code covers the cultivation of plants grown primarily for obtaining textile fibers, such as cotton, flax, hemp, jute, sisal and other similar plants. Activities include land preparation, sowing, crop maintenance and harvesting, as well as post-harvest operations such as drying, cleaning and baling of fibers. It is suitable for farmers or agricultural companies wishing to produce raw materials for the textile industry.
Entrepreneur Profile
Acest cod este destinat fermierilor, societăților agricole (SRL, SA) sau persoanelor fizice autorizate (PFA) care cultivă plante pentru fibre textile. Este util pentru producătorii agricoli care livrează materie primă către fabrici textile sau procesatori de fibre.
Who should avoid:
Avoid the exclusive use of code 0116 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 0116
Registration with the Trade Register (ONRC) for CAEN code 0116 (Growing of plants for textile fibers, including cotton, flax, hemp, jute, sisal etc.) requires the submission of a standard registration application, according to Law 26/1990 and Government Emergency Ordinance 44/2008, with explicit mention of the main object of activity. For authorized natural persons (PFA) or individual enterprises, the sworn declaration provided by Law 359/2004 attests to the fulfillment of operating conditions, without prior environmental or sanitary approvals for simple cultivation. Commercial companies (LLC) file the constitutive act which will list CAEN 0116 as main or secondary activity. ONRC does not require additional documents specific to textile plants, but verification of land ownership (lease agreement, property) may be necessary at the request of the register or subsequently, during inspections. The online procedure duration is 1-3 working days; the registration fee varies between 200-400 lei, depending on the legal form.
Regulatory framework, specific approvals and control institutions
CAEN code 0116 is not subject to environmental authorization restrictions for simple cultivation, but the cultivation of hemp (Cannabis sativa) for fibers complies with EU Regulation 1307/2013 and Law 339/2005 on narcotic substances. For hemp varieties with THC content below 0.2%, the farmer must notify the National Anti-Drug Agency (ANA) and declare the areas to the Agency for Payments and Intervention in Agriculture (APIA). APIA exercises direct control regarding SAPS payments and eco-schemes, and the National Environmental Guard verifies compliance with rules on combating vegetable waste (burning of residues) and the use of fertilizers according to the Code of Good Agricultural Practices (Law 46/2008). Cultivation of cotton or flax does not require additional approvals, but for genetically modified varieties, Government Ordinance 49/2000 on Genetically Modified Organisms (GMOs) applies, with notification to the Ministry of Environment. County Agricultural Directorates may request crop registers and justification of seed origin (phytosanitary certificate according to Law 214/2015).
Tax management, ANAF audit risk and specific accounting
Taxpayers with CAEN 0116 are classified in the agricultural category, with a special tax regime: income tax exemption (for authorized natural persons) under Law 207/2015 (Fiscal Code), art. 76, but only if annual income does not exceed 10,000 euros and does not exceed 50% of total income. For companies, corporate income tax applies at the standard rate of 16%, with the possibility of applying the micro-enterprise income taxation system if legal conditions are met (turnover below 500,000 euros, having employees, etc.). Value Added Tax (VAT) applies at the standard rate of 19%, but for supplies of textile plants, reverse VAT may apply only if the beneficiary is registered for VAT purposes. ANAF shows control risk on the transmission of declaration 112 (for employees), on the correctness of declaring income in the single declaration (D230) and on the RO e-Factura system, mandatory for all B2B supplies starting from 2024. Specific accounting involves separate records of production costs (seeds, fertilizers, mechanized works) and evaluation of work in progress at acquisition cost or standard cost, according to accounting regulations approved by Order of the Minister of Public Finance 1802/2014. APIA subsidies are recorded as deferred income (account 472) and recognized as production is realized. Managers must monitor the tax vector for obligations to the consolidated budget (social contributions, income tax) and verify eligibility for state aid (de minimis scheme).
Included Activities
- ✅ Growing of cotton
- ✅ Growing of flax
- ✅ Growing of hemp for fibers
- ✅ Growing of jute
- ✅ Growing of sisal
- ✅ Growing of other plants for textile fibers
- ✅ Land preparation, sowing, maintenance and harvesting
- ✅ Post-harvest operations: drying, cleaning, baling
Excluded Activities
- ❌ Manufacture of yarns and fabrics (NACE codes 13xx)
- ❌ Primary processing of fibers (e.g., retting of flax) carried out off the farm
- ❌ Growing of plants for oils or other non-textile purposes
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for growing plants for textile fibers in Romania?
In general, no special authorizations are required beyond standard agricultural ones (registration with APIA, compliance with environmental standards). For hemp, authorization from the Ministry of Agriculture and compliance with THC limits are required.
Can I use this NACE code if I process the fibers myself into yarn or fabrics?
No. Industrial processing of fibers (spinning, weaving) falls under NACE codes in class 13xx. For integrated activities, you must also register the corresponding NACE code for processing.