0141
Raising of dairy cattle
This code covers the activity of raising cattle for milk production, including managing dairy cows, milking, collection and storage of raw milk, as well as maintenance of the livestock. It is intended for farms specialized in milk production, whether small family holdings or industrial farms. Activities take place throughout the production cycle, from calf birth to delivery of milk to processors.
Entrepreneur Profile
Acest cod este potrivit pentru fermieri individuali, asociații familiale, SRL-uri sau cooperative agricole care dețin vaci de lapte și produc lapte crud. Este util atât pentru micii producători care livrează lapte la centrele de colectare, cât și pentru fermele mari care își desfășoară activitatea în sistem intensiv.
Who should avoid:
Avoid the exclusive use of code 0141 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 CAEN 0141
For registering the activity of raising dairy cattle (CAEN 0141) with the Trade Register (ONRC), the standard authorization steps must be followed, with attention to the main object of activity. According to Law 359/2004, upon incorporation of the company, a sworn declaration must be submitted confirming that the legal operating conditions are met. A sanitary-veterinary permit issued by the National Sanitary Veterinary and Food Safety Authority (DSVSA) is required for production spaces. For authorized natural persons (PFA) or individual enterprises, the single declaration must be completed with the Tax Authority (ANAF) and registration with the Trade Register with CAEN code 0141 must be requested. The average processing time at the ONRC is 2-5 working days, provided the documentation is complete.
Regulatory framework, specific permits, and control institutions
Activities under CAEN 0141 are strictly regulated by: Emergency Ordinance 49/2019 on the identification and registration of animals, Law 205/2004 on the protection of animals, and sanitary-veterinary norms (ANSVSA Order 16/2013). The main control institutions are the DSVSA (sanitary-veterinary inspections), ANAF (tax control on VAT and profit/income tax), and the Labour Inspectorate (ITM) (working conditions for employees). Mandatory permits include: the sanitary-veterinary operating authorization, environmental permit (if capacity exceeds 50 UVM), and a producer certificate for marketing milk. Updating the fiscal vector is done at ANAF within 30 days of commencing the activity, declaring the main CAEN code. Non-compliance with bovine traceability rules can result in fines between 5,000 and 50,000 lei.
Tax management, ANAF audit risk, and specific accounting
From an accounting perspective, the exploitation of dairy cattle involves recording animals as biological assets in accordance with the Ministry of Public Finance Order (OMFP) 1802/2014. Acquisition and rearing costs are capitalised, and depreciation is calculated on a straight-line basis over the productive life (usually 5-6 years). Milk sales are subject to standard VAT (19%) or reduced rate (9%) if sold directly to the final consumer through the farm's own shop. The audit risk from ANAF is medium to high, given the complexity of APIA subsidies and VAT journals. It is recommended to archive traceability documents, delivery notes, and declarations 394 for the RO e-Factura system. Profit tax is calculated after deducting subsidies for working capital (according to Fiscal Code art. 73). For PFA/II, income tax is determined based on income norms (unless opting for real accounting), and the threshold for switching to the real system is 500,000 euros in turnover.
Included Activities
- ✅ Raising of dairy cattle
- ✅ Milking of cows
- ✅ Collection and storage of raw milk
- ✅ Care and feeding of animals
- ✅ Reproduction and raising of calves for herd replacement
- ✅ Production of raw cow's milk
Excluded Activities
- ❌ Processing of milk (pasteurization, homogenization, cheese making, etc.) - this falls under code 1051
- ❌ Raising of cattle for meat (code 0142)
- ❌ Veterinary activities (code 7500)
- ❌ Retail sale of milk in stores (code 4721)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required for a dairy cow farm?
It is necessary to register the holding with the National Sanitary Veterinary and Food Safety Authority (ANSVSA), obtain the producer certificate (if selling directly), a sanitary-veterinary authorization for production and storage spaces, as well as comply with environmental norms (environmental authorization if exceeding 50 UVM).
What special taxes apply for this CAEN code?
In addition to income or profit tax, social contributions for employees (if any) must be paid, local taxes for buildings and land, and for large farms, value-added tax (VAT) applies to milk deliveries. Also, there is the possibility of benefiting from APIA subsidies.