0146

Authorization procedure and Trade Register aspects for CAEN 0146

Setting up a company carrying out swine raising activities (CAEN code 0146) requires registration with the National Trade Register Office (ONRC) with the main activity according to CAEN classification. Upon filing the dossier, the fiscal vector shall be mentioned after registration. It is mandatory to submit an affidavit in accordance with Law 359/2004 to certify compliance with operating conditions, together with permits issued by: National Sanitary Veterinary and Food Safety Authority (ANSVSA) – official registration certificate of the farm/holding; environmental authority – environmental agreement or notification depending on capacity; and the town hall – urban planning certificate. The company name is reserved after availability check in the ONRC database. For authorized natural persons (PFA), individual enterprises (II) or family enterprises (IF), the procedure applies with the Trade Register and a single fiscal vector declaration. After obtaining the registration certificate, the stage of official registration of the holding with the county DSVSA follows, and within 30 days the fiscal registration declaration (form 010 or 070, as applicable) is submitted to ANAF.

Regulatory framework, specific permits and control institutions

Swine raising activity is strictly regulated by Animal Husbandry Law no. 72/2004 (and GEO 164/2005 on commercial holdings), ANSVSA Order no. 111/2008 approving sanitary veterinary norms for the registration of holdings, and Law no. 211/2011 on animal protection. Verification of welfare, biosecurity, transport and slaughter conditions is carried out by the official veterinarian from the DSVSA. Control institutions include: ANAF – tax inspections regarding VAT deduction on the purchase of animals, feed and medicines; ITM – working conditions, safety norms for personnel; National Environmental Guard – management of animal waste, manure management plan, compliance with BAT (best available techniques) under Directive 2010/75/EU (transposed by Law 278/2013). Pig farms with more than 8,000 heads (sows) or 11,000 fattening pigs fall under the integrated environmental authorization. Producers must connect to the national animal identification and registration system (SNIIA) managed by ANSVSA – the obligation to mark with ear tags and complete holding registers.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, swine raising can operate under the real VAT regime or a special system (exempt with deduction right only for sales to authorized processors). Qualification is checked under art. 294-295 of the Fiscal Code – exemption for agricultural producers (individuals registered as PFA/II) from VAT up to the threshold of EUR 300,000. For companies, the normal VAT regime (9% rate under art. 291 para. (3) letter d) is preferable for sale of live animals. Deductible direct costs include: purchase of piglets, feed (corn, soy, premixes), veterinary medicines, insemination services, electricity/thermal energy, land rental and depreciation of buildings (stables, manure platforms, silos). APIA subsidies are included in income and taxed under Law 500/2004. Accrual accounting applies with valuation of animal inventories at production (methods: weighted average cost or FIFO). The agricultural fiscal register (ANAF form) and separate accounting by management of born vs. purchased animals are mandatory. ANAF checks fiscal risk: correspondence between the number of pigs registered in SNIIA and the income tax base; correlation between quantities of feed purchased and production achieved; justification of natural losses. Rigorous documentation of animal entries/exits is required (accompanying documents and invoices with reduced VAT rate). Future RO e-Factura controls (GEO 130/2021) will require e-invoicing for deliveries to processors. Administrators must calculate monthly income tax (16% or flat-rate system, if applicable) and social contributions. In the event of a thematic inspection, the correct classification of income as principal agricultural activity (CAEN 0146) and not as related commercial activity will be verified.