0240

Authorization procedure and Trade Register aspects for CAEN 0240

Setting up a company that will carry out services incidental to forestry (CAEN 0240) requires following the registration formalities at the Trade Register (ONRC). Mandatory documents include the certificate of registration, founders' documents, and, for foreign legal entities, proof of fiscal registration. The shareholders must submit an affidavit under Law 359/2004 regarding the fulfillment of operating conditions.

For this CAEN class, there are no special additional authorizations from ONRC, but since the activity is in the forestry field, an environmental permit from the National Environmental Guard (GNM) is required before the actual start of services. The company must request a zoning certificate (if it has a workplace) and present to ONRC proof of the registered office (lease contract, property right, etc.).

The main activity declared to the Trade Register will be CAEN 0240, and in terms of neighboring activities, it must be checked whether the activity (such as timber exploitation or maintenance of forest areas) complies with health and safety regulations. It is recommended to include related secondary objects, such as CAEN 0210 (silviculture) or CAEN 0220 (logging).

Regulatory framework, specific permits and control institutions

The main normative acts governing services incidental to forestry are: Law 46/2008 (Forestry Code), Government Emergency Ordinance 195/2005 on environmental protection, and Government Decision 918/2006 on waste regime. In addition, the activity must comply with the rules against illegal logging through the SUMAL system (monitoring of timber transport).

The relevant control institutions include the Forest Guards (subordinated to the Ministry of Environment), the National Environmental Guard, and the Tax Authority (ANAF). To carry out the activity, economic operators must hold: an environmental permit (if clearings, cleanings or transport are carried out), timber provenance documents (accompanying waybills), and compliance with phytosanitary requirements.

Mandatory specific permits: for the use of pesticides or fertilizers in forestry, a permit from the Ministry of Agriculture is required; temporary storage of vegetal waste requires acceptance from the local mayor's office; if mechanized works are carried out, the provisions on noise and vibrations apply (Government Decision 321/2005).

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, income from services ancillary to forestry is classified as other income from forestry operations, treated according to the Fiscal Code. For legal entities, corporate income tax or micro-enterprise income tax applies standardly, but there are facilities for the forestry area (e.g., exemptions from forest property tax). VAT is applicable at the standard rate of 19% for most services, except exemptions for certain reforestation activities.

Taxpayers must register in the RO e-Factura system for all issued invoices. Additionally, the submission of Declaration 394 and D112 for employees is required. For activities with a forestry specific, it is recommended to keep separate records of operating costs (fuel, parts, labor) and depreciation of equipment (chainsaws, forest tractors).

The risk of ANAF audit is high in this sector due to timber fraud. Accounting must reflect the trace of timber through supporting documents: accompanying waybills (according to Order 1502/2014), input-output registers, and monthly balances. Failure to register in SUMAL attracts sanctions of up to RON 100,000 and suspension of activity. Moreover, environmental inspections may order the closure of workplaces. It is recommended to update the fiscal vector with local authorities and keep documents for a period of 10 years.