0126
Growing of oleaginous fruits
This code covers the growing of oleaginous fruits such as olives, oil palm, sesame seeds, groundnuts, soya beans, sunflowers, rapeseed, safflower, mustard and other plants grown primarily for oil. Activities include land preparation, sowing, irrigation, harvesting and post-harvest handling of these crops. It is essential for farmers who wish to produce raw material for the vegetable oil industry.
Entrepreneur Profile
Acest cod este destinat fermierilor, societăților agricole și cooperativelor care se ocupă exclusiv cu cultivarea plantelor oleaginoase, fără a include procesarea ulterioară. Este potrivit pentru afaceri care livrează materie primă către fabrici de ulei sau pentru export.
Who should avoid:
Avoid the exclusive use of code 0126 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.
Authorisation procedure and Trade Register aspects for NACE 0126
Registration with the Trade Register (ONRC) for NACE 0126 (Growing of oleaginous fruits) involves submitting the registration file for a PFA, SRL or other legal form, clearly specifying the main object of activity via NACE code 0126. The standard documentation includes the registration application, constitutive acts, proof of registered office and a sworn statement in accordance with Law 359/2004 on fulfilling the operating conditions. Verification of the availability of the company name and registered office is mandatory, and for agricultural land, submission of the title deed or lease agreement, as applicable, is required. After registration, the registration certificate is obtained, and subsequently fiscal registration (fiscal vector) with the Tax Authority (ANAF) is requested.
Regulatory framework, specific permits and control bodies
Activities for growing oleaginous fruits (e.g. soya beans, sunflowers, rapeseed) are regulated by agricultural and sanitary-veterinary legislation. No general permits are required for drafting the PNDR, but registration in the Agricultural Register at the mayor's office is mandatory, and sunflower crops may require an environmental permit for waste and phytosanitary substance management. Also, legislation for pest control (Directive 2009/128/EC transposed) applies. Regarding control, ANPC and the Environmental Guard may verify compliance with labelling, storage and use of pesticides, and the Agricultural Directorate carries out inspections on the quality of seeds and crops. Companies producing vegetable oils from oleaginous fruits must hold an operating permit from DSVSA.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, NACE 0126 entails specific obligations: VAT (standard or margin scheme if the exemption threshold of 300,000 RON applies), income/profit tax depending on the form of organisation, periodic returns (D300, D394, D100), and for state aid (APIA subsidies) distinct reporting in accounting. The main audit risk for ANAF concerns the accuracy of the record of stored production and production costs; strict management of inputs/outputs in the RO e-Factura system for sales is recommended, as well as keeping supporting documents for subsidies. Specific accounting involves valuation of work in progress, calculation of full cost per hectare, depreciation of agricultural equipment and tax treatment of calamity compensation. Also, the obligation to report lease agreements (D205) and cash payments above the threshold (Law 70/2015) must be respected.
Included Activities
- ✅ Growing of olives
- ✅ Growing of oil palm
- ✅ Growing of sesame
- ✅ Growing of groundnuts
- ✅ Growing of soya beans
- ✅ Growing of sunflowers
- ✅ Growing of rapeseed
- ✅ Growing of safflower
- ✅ Growing of mustard
- ✅ Growing of other oleaginous plants
Excluded Activities
- ❌ Processing of oleaginous fruits (e.g., oil production) - this is classified under NACE 1041
- ❌ Growing of maize (including for oil) - classified under 0111
- ❌ Growing of flax seeds - classified under 0111
- ❌ Growing of hemp for oil - classified under 0129
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required for growing oleaginous plants in Romania?
For cultivation, no special permits are required, but environmental standards must be observed (e.g., for irrigation) and, if genetically modified organisms are used, authorisation from ANSVSA is needed. Also, for APIA subsidies, you must be registered as a farmer.
Can I use this NACE code if I also produce oil from my own seeds?
No, oil production is a separate activity, classified under code 1041. If you wish to carry out both activities, you must register both NACE codes.