0124

Authorisation Procedure and Trade Register Aspects for CAEN 0124

When establishing a company whose main activity is CAEN 0124 - Cultivation of pome and stone fruits, registration with the Trade Register (ONRC) must be requested with the exact mention of this code. The documentation includes the certificate of registration from the Trade Register, the constitutive acts, and the affidavit pursuant to Law 359/2004 that the operating conditions are met. For authorised natural persons or sole proprietorships (PFA), the registration application is filed with the ONRC, and afterwards the fiscal file is opened with the Tax Authority (ANAF). It is mandatory to register with the Agricultural Register at the mayor's office in whose jurisdiction the land is located, although this is not a constitutive act for the ONRC. Any subsequent modification of cultivated areas or the place of business must be notified to the Trade Register and ANAF for updating the fiscal vector.

Regulatory Framework, Specific Permits and Control Institutions

Agricultural exploitation under CAEN 0124 falls under the scope of Government Emergency Ordinance 34/2000 on organic agri-food products and phytosanitary legislation. For the use of pesticides and fertilisers, a permit from the County Phytosanitary Office is required, and the APIA rules on good agricultural and environmental conditions must be complied with. Storage and conditioning of fruits require a sanitary-veterinary authorisation from the Sanitary Veterinary and Food Safety Directorate (DSVSA), in accordance with Regulation EC 178/2002. For simple processing (sorting, washing), Regulation EC 852/2004 applies, and the unit must be registered with DSVSA. Direct sales to consumers are based on a producer certificate issued by the mayor's office. Controls are carried out by APIA, DSVSA, the Environmental Guard, and ANAF through periodic inspections regarding product traceability and conformity of fiscal declarations.

Fiscal Management, ANAF Audit Risk and Specific Accounting

Taxpayers with CAEN 0124 may opt for the VAT cash accounting system if turnover does not exceed EUR 500,000. Invoicing is done through the RO e-Factura system for B2B relations. Income from the sale of fruits may be taxed based on a notional income norm if the cultivated area is less than 2 ha, according to Article 73 of the Fiscal Code; above this threshold, real income tax applies. For companies, corporate income tax is calculated quarterly, and VAT is settled with ANAF. Deductible expenses include costs for planting, maintenance, certified pesticides, and seasonal labour. A major ANAF audit risk arises in the case of VAT classification errors (9% rate for fruits) and discrepancies between areas registered in the Agricultural Register and those declared to APIA. Accounting must separate expenses by crop, and at the end of the year a statement of income and expenses for each plot must be prepared. Monthly obligations include reporting D112 for seasonal employees and filing the single declaration for PFA/II. Failure to comply with proper storage or labelling may result in sanctions from DSVSA, and lack of supporting documents for APIA subsidies leads to recovery of amounts and penalties. We recommend consulting a certified accountant for tax optimisation and proper maintenance of supporting documents.