0220
Forestry exploitation
This code covers the actual logging activities, i.e., felling, cutting, and preparing trees for transport. Essentially, it involves the production of round or split wood, including firewood, in forests. It does not include planting or maintaining forests, only the harvesting of wood mass.
Entrepreneur Profile
Acest cod este destinat firmelor (SRL, PFA, II, IF) care desfășoară activități de exploatare forestieră, fie că sunt subcontractori ai ocoalelor silvice, fie că dețin concesiuni forestiere. Este potrivit pentru antreprenori care au utilaje forestiere (motofierăstraie, tractoare forestiere, skidere) și personal calificat pentru tăieri și scoaterea lemnului din pădure.
Who should avoid:
Avoid the exclusive use of code 0220 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 0220
Setting up a company with the main object of activity CAEN 0220 – Forestry exploitation – requires registration with the Trade Register (ONRC) of an LLC or sole proprietorship, following standard procedures. At incorporation, the constitutive documents, proof of registered office, and a sworn declaration under Law 359/2004 regarding compliance with operating conditions are submitted. The ONRC does not require prior approvals for authorization, but at the time of registration, the CAEN code 0220 must be mentioned as the main or secondary activity. Subsequent to registration, the company must obtain forestry and sanitary authorizations before effectively starting the activity. It is recommended to complete the single declaration (form 700) with the Tax Authority (ANAF) for tax registration and setting the fiscal vector with the mention "forestry exploitation".
Regulatory framework, specific approvals, and control institutions
Forestry exploitation is strictly regulated by the Forest Code (Law 46/2008) and the norms of the forestry authority (ASFOR, Forest Guard). The main mandatory approvals are: the forestry exploitation permit issued by the forest district within whose radius the forest fund is located, the forestry services contract, proof of registration in the national forest registry, and, if transporting wood material, the accompanying document (under the SUMAL 2.0 system). At the same time, environmental approvals from the Environmental Protection Agency (APM) are required for the commissioning of machinery and for waste management. Control is exercised by the Forest Guard, the Environmental Guard, and the Territorial Labor Inspectorate (ITM) for occupational safety. Companies that process wood internally also need a processing authorization in addition to the exploitation permit.
Tax management, ANAF audit risk, and specific accounting
From a tax perspective, CAEN 0220 falls under VAT on collection (if turnover below threshold) or standard VAT. Income from the sale of wood material is classified as operating income. Companies must issue electronic invoices through the RO e-Factura system for transactions with legal entities and respect the 5-day transmission deadline. Accounting requires strict tracking of assets (forestry machinery, vehicles, chainsaws which are depreciated straight-line) and stocks of exploited wood. Registration in management accounts 301 (raw materials) or 302 (consumable materials) is mandatory. The major ANAF audit risk concerns transactions with wood material; archiving of SUMAL documents and exploitation contracts for at least 10 years is necessary. Companies that do not correctly declare the quantities exploited risk confiscation of wood material and fines between 10,000 and 100,000 lei. It is recommended to contract an accounting service specialized in forestry and timber taxation to avoid penalty risks.
Included Activities
- ✅ Felling and cutting down trees
- ✅ Preparing trees for transport (branching, cross-cutting, splitting)
- ✅ Production of round wood for construction or industrial use
- ✅ Production of firewood
- ✅ Harvesting of other forest wood products (e.g., pulpwood)
- ✅ Transport of wood within the forest to the loading point
Excluded Activities
- ❌ Planting and tending of forests (code 0210)
- ❌ Operation of Christmas tree plantations (code 0129)
- ❌ Collection of mushrooms, forest fruits, or cork (code 0230)
- ❌ Silvicultural services (code 0240)
- ❌ Cutting and processing of wood in sawmills or factories (code 1610)
- ❌ Road transport of wood on public roads (code 4941)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out forestry exploitation activities?
For forestry exploitation, a logging permit issued by the forest district is required, as well as an exploitation certificate for operators. In addition, the company must be registered with APIA and comply with specific health and safety at work regulations.
What special taxes apply to forestry exploitation?
Authorization fees are paid to the forest district, and for the exploited wood, a forest fund tax (2% of the value of the wood mass) is due. VAT and income tax or profit tax also apply, depending on the legal form.