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Authorization procedure and Trade Register aspects for NACE 0127

NACE code 0127, named 'Growing of plants used for beverage preparation', covers the cultivation of plants such as hops, mint, aromatic plants and other crops used exclusively for the manufacture of beverages (beer, teas, syrups, spirits). When registering with the Trade Register (ONRC), Government Emergency Ordinance 44/2008 on the conduct of economic activities by authorized natural persons, individual and family enterprises, as well as Law 31/1990 for companies, require the submission of an affidavit in accordance with Law 359/2004. This certifies compliance with operating conditions, without prior approvals for this NACE class, except where related activities are also carried out (e.g., processing or distribution).

It is mandatory to correctly choose the main object of activity in the constitutive deed, with NACE code 0127 being listed in Section A - Agriculture, forestry and fishing. Registration fees at the Trade Register are approximately 200-400 lei, and the processing time is 1-3 working days. No environmental or sanitary endorsements are required at the register level, but they become relevant if processing activities are added.

Regulatory framework, specific approvals and control institutions

The main normative act governing the cultivation of plants for beverages is Law 56/1991 on land resources, together with EU Regulation 1307/2013 on direct payments in agriculture. If hops are cultivated, Order 223/2015 of the Ministry of Agriculture on the authorization of hop plantations also applies. There are no mandatory approvals at the NACE class level, but for water use in irrigation, a water management permit from the Romanian Water Authority (Apele Române) is required. Also, if chemical fertilizers or pesticides are used, Law 137/1995 on environmental protection applies, and the record of their use is reported to the Agency for Payments and Intervention in Agriculture (APIA) for subsidies.

Control institutions include: County Agricultural Directorates (verification of holdings), Environmental Guard (for pollution), and the Tax Authority (ANAF) verifies tax returns. Productivity is measured in tonnes/ha, and income is taxed according to the real system (profit) or income norms, depending on the cultivated area. For subsidies, a single application is submitted to APIA by 15 May each year.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, income from the cultivation of plants for beverages falls under agricultural income subject to income tax (10%) or corporate tax (16%), depending on the legal form. Authorized natural persons (PFA) who do not exceed the threshold of EUR 500,000 may opt for the income norm; areas under 2 hectares are exempt from income tax under the Fiscal Code (Art. 73). Social contributions (CAS, CASS) are due if net income exceeds 12 minimum gross salaries per year. The tax base is either net income (difference between revenues and expenses) or the income norm set by the Tax Authority (ANAF).

The risk of ANAF audit is moderate, especially for those claiming subsidies or VAT. I recommend keeping records of expenses for seeds, fertilizers, labor, irrigation and land leases. For each sales invoice, a tax invoice must be issued in the RO e-Factura system, mandatory from 2024 for B2B transactions. Specific accounting includes account 331 'Work in progress' for crops in the vegetative phase at year-end, and harvesting is recorded in account 345 'Finished products'.
From a VAT perspective, a reduced rate of 9% applies to the supply of agricultural products if the conditions of the Fiscal Code (Art. 291, para. 3) are met. I recommend consulting an accountant for VAT adjustment on fixed asset acquisitions. The monthly declaration 300 and the special VAT return (312) are submitted according to the ANAF calendar.