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Authorization procedure and Trade Register aspects for NACE 0123

For registration with the Trade Register (ONRC) of a company that will carry out citrus fruit cultivation activities, it is mandatory to mention NACE 0123 as the main or secondary activity object. According to Law 31/1990 and ONRC procedures, the registration file must contain, in addition to the standard documents (statutes, deed of incorporation, affidavit under Law 359/2004), an affidavit regarding compliance with operating conditions, without requiring prior approval for this specific code. However, for agricultural land with an area exceeding 0.5 ha, it is recommended to obtain the registration certificate from the Agricultural Register (local town hall of fiscal domicile) and the sanitary-veterinary authorization if fresh fruits are sold directly. When establishing the registered office, consideration must be given to whether the land is classified as extra-urban or intra-urban, because the construction of buildings (greenhouses, storage facilities, treatment platforms) requires a building permit issued by the town hall. For the place of business, the same rules apply, and registration with the Trade Register is carried out by a request signed by the legal representative.

Regulatory framework, specific approvals and control institutions

Citrus fruit cultivation activities are regulated by the Fiscal Code, Law 56/1992 on the leasing of agricultural land and by the norms of the Ministry of Agriculture. The specific approvals required depend on the final purpose: for producing fruits intended for human consumption, veterinary sanitary registration and food safety registration (DSVSA) is required under Regulation (EC) 178/2002 and national legislation – Law 150/2004. If the company processes citrus fruits (e.g., squeezing juices, drying), a production authorization issued by DSVSA is added, and possibly a notification regarding the planting material if grafted trees are produced (under OG 1/2000). The main control institutions are the Tax Authority (ANAF) (tax inspections and anti-fraud controls), the Court of Accounts (if EU funds are attracted), the Environmental Guard (if pesticides are used) and the Labour Inspectorate (ITM) (for employees). No environmental permit is required for ordinary crops, but compliance with irrigation water norms (ABADL) is recommended.

Tax management, ANAF audit risk and specific accounting

The taxpayer carrying out NACE 0123 may be a corporate income tax payer (16%) or a micro-enterprise income tax payer (3% for revenues up to EUR 500,000), as applicable. The fiscal vector must be updated with details regarding the activity object. For income from the sale of fruits, the company issues invoices through the RO e-Factura system, and for cash collections from various buyers, the legal limits apply (RON 5,000 per day per person). There is a risk of reclassification – ANAF may contest the agricultural nature if other complementary activities (packaging, direct sales) are also carried out. Specific accounting involves account 331 (work in progress) for perennial crops (fruit trees), depreciation of plantations (if establishment costs are capitalised) and inventory records of harvested crops. Expenses for seeds, cuttings, fertilisers, phytosanitary treatments and similar labour are deductible, requiring supporting documents (fiscal receipts, contracts, estimates). VAT on collection (optional) is not available for agricultural producers. It is recommended to register as a simplified excise payer for diesel used in irrigation, under Government Decision 117/2010. In case of controls, the following are requested: production records, trial balance, transport documents (dispatch notes) and sales journals. For employing farmers, the seasonal work regime (Law 1/2020) or fixed-term employment contracts apply.