0210
Silviculture and other forestry activities
CAEN code 0210 covers silviculture activities, including the cultivation, maintenance and exploitation of forests, as well as the harvesting of timber and other forest products. It is suitable for those who own or manage forests, forest nurseries, or who provide afforestation and forest stand maintenance services.
Entrepreneur Profile
Acest cod este destinat persoanelor fizice autorizate, întreprinderilor individuale, SRL-urilor sau asociațiilor care desfășoară activități de gestionare și exploatare a pădurilor, pepinierelor silvice sau care oferă servicii de împădurire și întreținere a fondului forestier. Este util atât pentru proprietarii de păduri, cât și pentru firmele de consultanță silvică sau ONG-urile de mediu implicate în proiecte de reîmpădurire.
Who should avoid:
Avoid the exclusive use of code 0210 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.
Authorisation procedure and Trade Register aspects for CAEN 0210
Registering a company with the Trade Register (ONRC) with the main activity CAEN 0210 (Silviculture and other forestry activities) entails additional formalities compared to ordinary commercial companies. Upon incorporation, the associates submit a sworn statement under Law 359/2004; however, for forestry activities it is mandatory to obtain an environmental permit and an opinion from the National Environmental Protection Agency. Also, the Trade Register requires proof of the registered office, and the premises must be legally designated for forestry activities (generally, the office can be administrative, not necessarily located in the forest). The Tax Authority (ANAF) checks the fiscal vector within 30 days of registration; for CAEN 0210, the fiscal vector includes obligations regarding corporate income tax, VAT (if the threshold of RON 300,000 is exceeded), and local taxes for the use of the forest fund. Do not forget to declare to the Trade Register any secondary offices located in forest bases.
Regulatory framework, specific approvals and control institutions
Forestry activity is strictly regulated by Law no. 46/2008 – the Forestry Code, as subsequently amended, and by subordinate acts issued by the Ministry of Environment, Waters and Forests. To carry out forest exploitation operations, you must obtain an exploitation permit from the Forest District (Ocolul Silvic) and have an approved forest management plan. The main control institutions are the National Forest Guard, the County Forest Guards and the Tax Authority (ANAF). Inspections target compliance with timber transport regulations (the SUMAL 2.0 system), the tree marking regime and the sustainability of exploitation. I recommend legal consultancy for obtaining approvals from the Environmental Protection Agency, as any error may lead to the suspension of activity and fines from RON 5,000 to RON 50,000 under Government Emergency Ordinance 195/2005 on environmental protection.
Tax management, ANAF audit risk and specific accounting
From an accounting perspective, enterprises operating under CAEN 0210 must keep records of timber stocks by species and quality, in accordance with Order 1802/2014. VAT applies to deliveries, but there is the possibility of applying the margin scheme for wood products from own exploitation. The VAT exemption threshold is RON 300,000; exceeding this amount requires registration as a VAT payer. Corporate income tax is calculated at the standard rate; however, if the company has mixed activities (e.g., services + timber sales), separate analytical accounting is recommended. ANAF conducts annual thematic controls in the forestry field, focusing mainly on the accuracy of declarations 394 and 390 (if you are a VAT payer) and the consistency of data from SUMAL with invoices in e-Factura (the RO e-Factura system has been mandatory since 2024 for all timber operations). Major audit risk: failure to declare exploited quantities differentially, which leads to additional assessments and criminal fines. I recommend engaging a tax consultant specialised in forestry for preparing quarterly declarations (the unique declaration for individuals, if you are a freelancer) and to avoid conflicts with forestry laws.
Included Activities
- ✅ Cultivation of forests and other forest stands
- ✅ Afforestation and reforestation of land
- ✅ Forest maintenance (cleaning, thinning, sanitary felling)
- ✅ Timber harvesting (main and secondary felling)
- ✅ Harvesting of other forest products (mushrooms, wild berries, resins, cork)
- ✅ Operation of forest nurseries
- ✅ Forest pest control activities
- ✅ Forest management and forest resource assessment
Excluded Activities
- ❌ Wood processing (lumber, furniture) – codes 1610, 1620, etc.
- ❌ Storage and commercialisation of timber (separate commercial activities)
- ❌ Hunting and trapping activities – code 0170
- ❌ Production of cultivated mushrooms – code 0113
- ❌ Urban forestry (parks, gardens) – code 8130
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are required to carry out forestry activities (CAEN code 0210)?
For timber exploitation, an exploitation permit issued by the forest district is required, and for timber transport, the accompanying waybill (SUMAL) is used. Also, registration in the Forest Register and compliance with approved forest management plans are mandatory.
What taxes and duties apply to income from forestry?
Income from forestry is taxed under the real system (16% corporate income tax for limited liability companies) or under the income norm system for freelancers. VAT at 19% applies to timber deliveries, and land tax is payable for forest land. There are also environmental taxes for forest exploitation, such as the regeneration tax.