0147
Raising of poultry
This code covers the raising of poultry (chickens, turkeys, ducks, geese, quails, etc.) for meat, egg or day-old chick production. It includes both intensive (industrial farms) and extensive (free-range, organic) systems. Activities take place in specialized sheds, shelters or outdoors, involving feeding, sanitary-veterinary care and reproduction.
Entrepreneur Profile
Acest cod este potrivit pentru fermieri individuali, SRL-uri sau cooperative care dețin ferme de păsări de orice dimensiune, de la mici gospodării comerciale la complexe avicole industriale. De asemenea, este util pentru cei care produc ouă de consum, carne de pasăre sau pui de o zi destinați altor ferme.
Who should avoid:
Avoid the exclusive use of code 0147 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 0147
Registration with the Trade Register (ONRC) for CAEN code 0147 is carried out by submitting a complete file including the certificate of registration and the affidavit pursuant to Law 359/2004. Although the activity does not require prior operating permits, the main object of activity must be declared exactly as 'Raising of poultry'. For limited liability companies, the minimum legal share capital is 200 lei, and the sole associate must provide proof of the registered office. Verification at ONRC is based on documents proving the right to use the space and, where applicable, the sanitary-veterinary permit for farms. The prohibition on using names that mislead as to production capacity must be observed. Also, if meat processing is also intended (CAEN codes 1011-1013), a separate application for amendment of secondary objects shall be submitted.
Regulatory framework, specific permits and control institutions
The main regulation is Government Emergency Ordinance 119/2002 on the approval of sanitary-veterinary norms for poultry farming, complemented by legislation on biosecurity and animal protection. For farms with more than 10,000 head, obtaining the sanitary-veterinary operating permit from the County Sanitary Veterinary Directorate is mandatory. Periodic controls focus on compliance with hygiene rules, husbandry conditions and feed traceability. DSVSA inspectors may apply contraventional penalties for failure to comply with minimum distances from inhabited areas. Also, the National Environmental Guard checks compliance with legislation on emissions, animal waste and manure management. For breeding poultry, EU Regulation on animal identification applies. The absence of an environmental permit for new installations leads to the suspension of activity.
Tax management, ANAF audit risk and specific accounting
For tax purposes, income from the sale of poultry and eggs is recorded as agricultural income, exempt from profit tax under the conditions provided by the Fiscal Code (Art. 18) only if own feed production is ensured. Otherwise, the standard rate of 16% or 1% for micro-enterprises applies. VAT on supplies is 9% for poultry meat (CN code 0105) and 5% for eggs. Taxation is done through the RO e-Factura system in B2B relations, and purchase bordereaux must be made available for inspection. Accounting requires the recording of poultry stocks at acquisition or production cost, with periodic valuation. A major risk of ANAF audit arises from a discrepancy between the declared number of poultry and the volumes recorded in invoices. Monthly obligations include filing the D394 return. For small farms, maintaining the cash accounting VAT regime may be requested if turnover does not exceed 500,000 euros. Failure to meet deadlines for paying social contributions for seasonal employees triggers the calculation of interest and penalties. It is recommended to consult an accountant specialized in the poultry sector to avoid recalculation risks.
Included Activities
- ✅ Raising of laying hens for egg production
- ✅ Raising of poultry for meat (broilers, turkeys, ducks, geese, quails)
- ✅ Raising of poultry for breeding (day-old chicks)
- ✅ Raising of poultry in organic or free-range systems
- ✅ Egg incubation and production of day-old chicks
- ✅ Basic sanitary-veterinary care of flocks
Excluded Activities
- ❌ Slaughtering and meat processing activities (codes 1011, 1012, 1013)
- ❌ Production of eggs for incubation only (included, but actual incubation is included)
- ❌ Manufacture of poultry feed (code 1091)
- ❌ Retail sale of eggs or meat (codes 4722, 4723)
- ❌ Raising of game birds (code 0170)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required for a poultry farm in Romania?
Sanitary-veterinary registration with DSVSA, environmental permit (if capacity exceeds 50,000 head), and compliance with animal welfare rules are required. For small farms (under 50 head), no sanitary-veterinary permit is needed, but hygiene conditions must be observed.
What special taxes apply for this CAEN code?
In addition to profit/income tax and VAT, poultry farms may be subject to excise duties on fuels (if using diesel in tractors) and environmental taxes for ammonia emissions. Also, there is the possibility to benefit from APIA subsidies (direct payments) if the farm meets cross-compliance conditions.