0150
Activities in mixed farms (crop production combined with animal husbandry)
This code covers mixed farms that combine crop production (agricultural crops) with animal husbandry, without a dominant specialization. Essentially, the agricultural holding simultaneously carries out plant cultivation and animal rearing activities, benefiting from synergies such as using manure as fertilizer or farm-produced feed for animals. It is ideal for medium-sized farms seeking diversification and sustainability.
Entrepreneur Profile
Acest cod este potrivit pentru fermieri individuali, asociații agricole sau SRL-uri care dețin o fermă mixtă, cu culturi vegetale și animale, și care doresc să își desfășoare activitatea într-un cadru legal unificat. Este util și pentru cei care aplică agricultura ecologică sau sustenabilă, unde integrarea plantelor și animalelor este esențială.
Who should avoid:
Avoid the exclusive use of code 0150 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 NACE 0150
Setting up a company with the main activity object NACE 0150 involves going through the standard steps at the Trade Register (ONRC), with specific mentions. When submitting the registration application, an Affidavit according to Law 359/2004 is completed, whereby the associate/administrator confirms compliance with the operating conditions. No prior approvals from authorities are required at the incorporation stage, but within 30 days from registration, a declaration regarding the start of activity (fiscal vector) must be submitted to the Tax Authority (ANAF). At trade register registration, the NACE code 0150 must be mentioned as the main object, and as secondary objects, related activities can be added: plant cultivation (codes from group 01.1-01.3) and animal husbandry (codes from group 01.4-01.5). Attention: for high-risk activities (e.g., slaughterhouses, milk processing), additional sanitary veterinary authorizations are required, which are not part of the initial registration but are obtained later. Minimum 250 words dedicated to this segment.
Regulatory Framework, Specific Approvals and Control Institutions
The activity of a mixed farm is regulated by sanitary veterinary legislation (Ordinance 42/2004) and by the rules on agricultural subsidies (APIA). To access European funds, the holding must be registered with the Agency for Rural Investment Financing (AFIR) and have an updated agricultural register. Mandatory approvals: environmental authorization (from the Environmental Protection Agency) if the number of animals exceeds a certain threshold (e.g., over 100 bovine heads or 200 pigs) – an impact assessment is required according to Law 292/2018. Periodic inspections are carried out by the Sanitary Veterinary Directorates (DSVSA) and the Environmental Guard. In the case of using chemical fertilizers, the legislation on nitrates applies (Directive 91/676/EEC transposed). The administrator must hold a producer certificate (issued by the municipality) to market finished products. Failure to obtain approvals attracts fines between 5,000 and 50,000 lei, according to GO 195/2005. Specialized legal assistance is recommended for preparing the environmental documentation.
Tax Management, ANAF Audit Risk and Specific Accounting
From an accounting perspective, mixed farms must separately record costs by sectors (crop and animal) for the correct calculation of taxable profit. The Fiscal Code provides the possibility to apply the VAT-on-collection system (Art. 282 para. 1) if the annual turnover does not exceed 4,500,000 lei. For biological assets (breeding animals, perennial plantations), depreciation is applied according to IAS 41 or OMFP 1802/2014. A major ANAF audit risk is the incomplete declaration of income from the sale of animals or vegetable products – inspectors check the concordance between the agricultural register and the financial statements. Also, subsidies from APIA are considered taxable income (Art. 23 Fiscal Code) and must be separately recorded. For employing staff, declaration 112 applies, and for services provided to third parties, an electronic invoice is issued via the RO e-Factura system (mandatory since July 1, 2022). We recommend maintaining a file with supporting documents (feed purchase receipts, sales invoices, animal transactions) for a period of 10 years, according to the fiscal prescription term. Non-declaration of income may lead to reclassification as independent activity and additional taxation with social contributions.
Included Activities
- ✅ Cultivation of cereals (wheat, corn, barley) together with raising cattle for milk or meat
- ✅ Cultivation of fodder plants (alfalfa, clover) and raising sheep or goats
- ✅ Production of vegetables and fruits combined with raising poultry (chickens, ducks)
- ✅ Raising pigs and cultivating corn or other crops for their feed
- ✅ Mixed organic farms that respect the principles of biodynamic agriculture
Excluded Activities
- ❌ Industrial processing of agricultural products (e.g., large-scale cheese manufacturing)
- ❌ Agricultural services provided to third parties (e.g., leasing agricultural machinery)
- ❌ Hunting, fishing, or forestry activities
- ❌ Raising animals without associated crop production (separate NACE codes for pure livestock farming)
- ❌ Crop cultivation without animal husbandry (separate NACE codes for pure crop farming)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for a mixed farm with NACE code 0150?
Depending on the specifics, you may need a sanitary-veterinary authorization for animals, registration in the Agricultural Register, an environmental permit (if you exceed certain thresholds) and, for processed products, an authorization from DSVSA. Also, if you employ labor, you need to register as an employer.
Can I process products from the farm (e.g., make cheese) with this NACE code?
No, industrial processing of agricultural products (e.g., making cheese, oil, or preserves) requires separate NACE codes from class 10 (Food Industry). Code 0150 covers only primary production, not processing.