0148

Authorisation procedure and Trade Register aspects for CAEN 0148

For setting up a company carrying out activities of raising other animals (CAEN 0148), the authorisation procedure with the Trade Register (ONRC) involves submitting the registration application and the constitutive documents (company contract, articles of association) accompanied by the affidavit pursuant to Law 359/2004 regarding the fulfilment of operating conditions. This affidavit attests that the company complies with the legal requirements in force (e.g. sanitary veterinary, environmental) at the time of registration. The main object of activity must be explicitly mentioned in the constitutive document as "Raising of other animals" – CAEN 0148. No prior endorsements from specialised institutions are required for registration; however, before actually starting the activity, the economic operator must obtain the specific endorsements (sanitary-veterinary, environmental) from the competent authorities. ONRC only checks the formal legality of the documents, not the technical authorisations. After registration, the unique registration certificate is issued and the unique registration code (CUI) is assigned. For companies with foreign capital or agricultural associations, additional rules apply, but the basic procedure remains the same.

Regulatory framework, specific endorsements and control institutions

Activities of raising other animals (CAEN 0148) are regulated by multiple normative acts, the main ones being: Government Emergency Ordinance no. 44/2008 on the performance of economic activities, Law no. 205/2004 on the protection of animals, and the sanitary veterinary legislation (e.g. Law no. 150/2002, Order of the Ministry of Health no. 261/2015). To actually start the activity, the economic operator must obtain a sanitary-veterinary endorsement from the county DSVSA (Sanitary Veterinary and Food Safety Directorate), which certifies the conformity of feeding, housing and animal welfare. Also, an environmental endorsement or environmental agreement (depending on the farm size) issued by the Environmental Protection Agency (APM) is required, under GO 195/2005 on environmental protection and Law 278/2013 on industrial emissions. For smaller farms (under 50 UVM), the notification or initial assessment procedure applies. Also, the company must register with the National Register of Holdings (RNE) at ANSVSA. Periodic controls are carried out by DSVSA, the Environmental Guard and the Territorial Labour Inspectorate (ITM) for compliance with occupational safety and health rules.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies with CAEN 0148 are subject to the general rules of the Fiscal Code. Corporate income tax (or income tax, if they are micro-enterprises) is calculated based on revenues from the sale of animals, wool, eggs, hatching eggs, semen, etc. VAT applies to supplies, with the possibility of applying a reduced rate of 9% for certain live animals (generally, swine, sheep, goats according to the tax invoice). For feed and seeds, the 9% rate may apply if intended for human consumption. When purchasing breeding animals, the margin scheme may apply if purchased from non-taxable persons. Accounting obligations include separate recording of costs per animal category (feed, medicines, labour costs), calculation of work in progress (animal growth is considered work in progress until sale), and recording of agricultural subsidies received through APIA (Payments and Intervention Agency for Agriculture). Subsidies are recorded in accounting either as deferred income (account 472) or directly as income, depending on their nature. ANAF audit risk: tax authorities frequently verify the reality of operations, especially for purchases of animals from individuals (simulation of transactions to deduct VAT). Also, the consistency between declared livestock, reported production and recorded revenues is analysed. It is recommended to keep documents on the origin of animals, holding registers and zootechnical records. The fiscal vector is activated after registration by submitting the statement of amendments (Form 010) or online, and the monthly/quarterly declaration obligations include D100, D300, D301 (for VAT) and D112 or D205 (for employees). Specific accounting includes daily recording of consumption and production, and for work in progress, evaluation at standard or actual cost, with annual adjustments. At year-end, animal stocks are inventoried and valued at fair value or historical cost, according to OMPF 1802/2014.