0122
Cultivation of tropical and subtropical fruits
This code covers the cultivation of tropical and subtropical fruits, such as bananas, mangoes, avocados, papayas, pineapples, citrus fruits (oranges, lemons, grapefruits), dates, figs, kiwis, pomegranates, lychees, passion fruit, etc. Activities include land preparation, planting, crop maintenance, harvesting and sorting of fruits. It applies both in open fields and in greenhouses or plastic tunnels, depending on local climatic conditions.
Entrepreneur Profile
Acest cod este destinat fermierilor, antreprenorilor agricoli, SRL-urilor sau PFA-urilor care doresc să cultive fructe tropicale și subtropicale în România, fie în sere, solarii, fie în câmp deschis în zone cu microclimat favorabil. Este potrivit pentru afaceri care vizează piața locală de fructe exotice proaspete sau livrări către hoteluri, restaurante și magazine specializate.
Who should avoid:
Avoid the exclusive use of code 0122 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 NACE 0122
Registration with the Trade Register (ONRC) for NACE code 0122 – cultivation of tropical and subtropical fruits – involves the verification of the registered office and technical capacity. According to Law 359/2004, a declaration on own responsibility must be submitted that the production space is suitable from a sanitary and phytosanitary point of view. The required documents include: the certificate of registration from ONRC, identity documents of the associates/shareholders, and proof of the right to use the land. For joint-stock companies, the convening of the general meeting and publication in the Official Gazette are required. When establishing the main activity, it is recommended to also include related codes, such as 0161 (support activities to crop production) for efficient farm management.
Regulatory Framework, Specific Approvals and Control Institutions
The applicable legislation includes Law 145/2014 for growers, but the production of tropical fruits requires compliance with phytosanitary rules from Government Emergency Ordinance 1/2004. Given the climatic particularities, cultivation in greenhouses or plastic tunnels requires a building permit. The institutions involved are: the Ministry of Agriculture (for subsidies and sanitary controls), the Sanitary Veterinary Directorate (if inputs of animal origin are used), and the Environmental Guard (for waste and hazardous substances management). Required approvals: agricultural producer certificate, environmental permit for farms with high production capacity, and registration in the single register of operators in the plant sector. Periodic inspections focus on product traceability and compliance with EU standards.
Tax Management, ANAF Audit Risk and Specific Accounting
From a fiscal point of view, income from the cultivation of tropical fruits falls under agricultural activities. Taxpayers may opt for taxation based on income norms (if annual income conditions are met) or the real system. Registration in the Agricultural Register and declaration of the fiscal vector to the Tax Authority (ANAF) within 30 days of registration is mandatory. Invoicing is done through the RO e-Factura system for legal entities. VAT is 9% for supplies to traders, but reverse charge applies if products are exported. The risk of tax audit increases when consecutive fiscal losses are recorded; ANAF verifies the reality of expenses for planting materials and labor costs. Accounting must reflect production costs (seeds, fertilizers, water, electricity), and inventories are valued at production cost or market price, depending on the chosen method. Filing of the single declaration (D212) for estimated and final income is due by May 25 inclusive for the current fiscal year.
Included Activities
- ✅ Cultivation of tropical and subtropical fruits
- ✅ Land preparation for planting
- ✅ Planting of tropical fruit trees and shrubs
- ✅ Crop maintenance (irrigation, fertilization, pest control)
- ✅ Harvesting of fruits
- ✅ Sorting and conditioning of fresh fruits
- ✅ Cultivation in greenhouses, plastic tunnels or open fields
Excluded Activities
- ❌ Industrial processing of fruits (e.g., manufacturing of juices, preserves)
- ❌ Retail sale of fruits (NACE code 4721)
- ❌ Agricultural service activities (NACE code 0161)
- ❌ Cultivation of temperate fruits (NACE codes 0121, 0123, 0124)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for cultivating tropical fruits in Romania?
In addition to registration with the Agricultural Register and obtaining the NACE code, a phytosanitary authorization from the County Agricultural Directorate is required, and if greenhouses are used, a building permit may be necessary. For organic cultivation, certification from an authorized inspection body is required.
What taxes and duties apply for this NACE code?
Income from fruit cultivation is taxed according to the real system (16% corporate income tax for LLCs) or income norm (if applicable, for sole proprietorships). VAT of 9% applies for the supply of fresh fruits. Social contributions (CAS, CASS) are also due for administrators/employees.