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Authorisation procedure and Trade Register aspects for CAEN 0142

The establishment of a company carrying out the activity of raising other cattle (CAEN 0142) requires completing the registration formalities with the National Trade Register Office (ONRC). When submitting the registration application, a sworn statement is completed in accordance with Law 359/2004, attesting to the fulfillment of the legal operating conditions. The constitutive acts must include the main object of activity expressed by the CAEN class 0142. It is recommended to also include relevant secondary CAEN codes for related activities, such as 0161 (Support activities for crop production) or 1071 (Manufacture of bread and bakery products), if processing of dairy products is envisaged.

It is mandatory to obtain the registration certificate and the assignment of the unique registration code (CUI) by the ONRC. Subsequently, the company must be registered for tax purposes with the Tax Authority (ANAF), and the tax vector will include the specific obligations of the livestock sector. For the registered office, proof of the right to use the space is required, and if the activity takes place outside the built-up area, this must be mentioned in the documents.

Regulatory framework, specific approvals and control institutions

The activity of raising cattle (including buffaloes, yaks, etc.) is subject to strict regulations on animal welfare, food safety and public health. The National Sanitary Veterinary and Food Safety Authority (ANSVSA) issues the sanitary-veterinary authorisation for the operation of the farm, based on the control carried out by the county directorates. In addition, the holding must be registered in the National Animal Database, and each animal must be identified through ear tags and bovine passports, in accordance with EU rules.

Milk or meat processing units (if any) require additional sanitary-veterinary registration. Also, compliance with environmental rules requires obtaining an opinion from the Environmental Protection Agency for waste management. The National Agency for Animal Husbandry (ANZ) may be involved in the control of breeds and productive performance.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies with CAEN 0142 are liable for corporate income tax (16%) or micro-enterprise income tax (1% or 3%), depending on turnover. VAT applies to the supply of animals and products, but a reduced rate of 9% may apply to milk, according to the Fiscal Code. Subsidies for animal husbandry (direct payments, transitional national aid) are accounted for as operating income, and expenses for the purchase of animals are recorded in account 361. Depreciation of mature animals is carried out on a straight-line basis over the productive life.

Special attention must be paid to the ANAF audit risk, given that the livestock sector is frequently targeted by thematic checks on VAT and supporting documents. Intra-community purchases of animals must be reported through the recapitulative statement D390, and domestic transactions are invoiced through the RO e-Factura system. The accounting must clearly show the movement of herds (births, purchases, deaths, slaughters) through the monthly trial balance. For subsidies, it is recommended to track commitments and settlements in separate analytical accounts to avoid VAT adjustments.