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Authorization procedure and Trade Register aspects for CAEN 0144

To register the activity of raising camels and camelids (CAEN 0144) with the Trade Register (ONRC), you must submit the standard registration application to the Trade Register, in accordance with Law 26/1990 republished. Attach proof of registered office (lease contract or property deed) and the affidavit under Law 359/2004, by which the associate declares that they do not carry out activities requiring special authorizations from ANSVSA or other institutions. The Trade Register Office does not require prior ANSVSA approval for registration; however, before starting actual operations, you must obtain the sanitary veterinary authorization from the county-level Sanitary Veterinary and Food Safety Directorate (DSVSA). At the time of submission, you will select CAEN code 0144 as the main or secondary activity, and the fiscal vector will be established by the Tax Authority (ANAF) upon assigning the unique registration code. I recommend including related codes such as 0162 (support activities for animal production) to cover feeding and maintenance services.

Regulatory framework, specific approvals and control institutions

The main applicable normative act is Government Emergency Ordinance no. 42/2004 on animal husbandry, republished, supplemented by the Animal Husbandry Law no. 72/2002. Also, ANSVSA Order no. 63/2022 on the conditions for authorizing camelid holdings (camels, llamas, alpacas) establishes minimum requirements for shelters, microclimate, feeding and medical care. Before starting the activity, it is mandatory to obtain the sanitary veterinary authorization for animal breeding units, issued by DSVSA, after an on-site inspection verifying compliance with biosecurity rules. For commercial holdings, registration of the holding in the National Registry of Holdings (RNE) managed by ANSVSA is also required, according to Order no. 16/2020. Periodic inspections are carried out by DSVSA (checking health status, quarantine and movement of animals), the Environmental Guard (compliance with solid and liquid waste management rules – camels produce significant amounts of nutrients) and the Labor Inspectorate (ITM) (workplace safety in areas with risk of injury). For transport and marketing of animals, a movement document (form 1398) issued by the veterinarian is necessary.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the activity falls under the category "Animal husbandry" (CAEN code 0144), for which the standard VAT regime of 19% applies (with the possibility of VAT registration from incorporation or after exceeding the threshold of RON 300,000). Income tax is calculated under the real system, based on net income from the sale of animals, wool, milk (where applicable) or services (reproduction, leisure). Social contributions (CAS and CASS) are due by the owner or associates, at the level of declared net income. Accounting must comply with International Financial Reporting Standards (IFRS) or OMFP 1802/2014, with separate records by animal batches, veterinary treatments and feeding costs. Depreciation schedules for production animals (mature camels) extend over their useful life (approximately 15-20 years), and for breeding animals, straight-line depreciation is applied. Major risk of ANAF audit: incorrect determination of the tax base upon selling animals (differences between the valuation of animals born on the farm and those purchased). Also, ANAF may verify the reality of transactions (economic substance) and expenses for feed and veterinary services, especially if they significantly exceed sector indicators. I recommend keeping supporting documents for each animal movement (birth certificates, purchase invoices, movement notes). For employed staff, the provisions of the Labor Code must be observed (individual employment contracts, job descriptions, working time records, protective equipment). Reporting to the Single Registry of holdings is done semi-annually. For camels used in leisure activities (rides), local taxes from the municipality for the use of public domain also apply.