0162

Authorization procedure and Trade Register aspects for CAEN 0162

For registration with the Trade Register (ONRC) of an SRL with CAEN code 0162 (Auxiliary activities for animal farming), the registration application (affidavit according to Law 359/2004) is filled out and the constitutive documents are submitted to the territorial Trade Register office. No prior mandatory approvals are required for this CAEN class at the time of registration; however, depending on the specific activity (e.g., artificial insemination, animal keeping), sanitary-veterinary authorizations from the National Sanitary Veterinary and Food Safety Authority (DSVSA) may be required later.

Regulatory framework, specific approvals, and control institutions

The activity is carried out under Emergency Ordinance 79/2017 on zootechnics, the Sanitary-Veterinary Law no. 150/2004, and animal welfare regulations. Control institutions include DSVSA (for hygiene and animal health) and the Agency for Payments and Intervention in Agriculture (APIA) (for direct payments in agriculture). The operator must officially register with DSVSA before starting the activity and comply with microclimate, feeding, and housing conditions.

Tax management, audit risk with the Tax Authority (ANAF), and specific accounting

From a tax perspective, this CAEN class is considered agricultural activity if carried out by an agricultural producer (authorized natural person) or within an SRL with a primary agricultural object. VAT is applied under the normal regime (19%) for auxiliary services, but may be classified as service provision. Income is classified as service income, taxed at 16% (or 1% on turnover for microenterprises under certain conditions). The risk of an audit by ANAF is significant if you own animals yourself or issue invoices to farmers without supporting contracts. Accounting must distinctly highlight costs for labor, feed, veterinary medicines, and depreciation of equipment (e.g., milking installations, shearing equipment). It is recommended to use the RO e-Factura system for issuing invoices to legal entities and to submit the unique declaration 212 for income realized before tax registration. Avoid misclassifying income as agricultural for SRLs that do not own land or animals themselves, as ANAF may reclassify operations as service provisions and apply penalties for VAT of 6% on turnover. Permanent updating of the fiscal vector at ONRC for adding secondary offices or work points is mandatory when the activity is carried out in locations different from the registered office.