0311

Authorization procedure and Trade Register aspects for CAEN 0311

For setting up a company carrying out maritime fishing (CAEN 0311), registration with the National Trade Register Office (ONRC) requires compliance with specific conditions. When filing the registration application, the affidavit according to Law 359/2004 on fulfilling operating conditions must be completed. It is mandatory to request an opinion from the Ministry of Agriculture and Rural Development (MADR) – National Agency for Fisheries and Aquaculture (ANPA), since maritime fishing is a strictly regulated activity. For companies using fishing vessels, a prior maritime fishing authorization and registration of vessels with the Romanian Naval Register are required. At ONRC, the main activity object is filled in with CAEN code 0311, and for secondary objects, related codes such as 1020 (fish processing) or 4638 (wholesale trade of fish) may be added. Also, registration in the Register of Food Product Operators (ROPA) with the National Sanitary Veterinary and Food Safety Authority (ANSVSA) is necessary if fresh fish is marketed.

Regulatory framework, specific opinions and control institutions

Maritime fishing is regulated by Emergency Ordinance no. 23/2008 on fishing and aquaculture, as amended and supplemented, as well as by European Union legislation on the Common Fisheries Policy (CFP). Control authorities include the Coast Guard, the National Agency for Fisheries and Aquaculture (ANPA), the Fisheries Control Commissariat, and the National Environmental Guard for compliance with marine resource conservation rules. The specific opinions required are: the commercial maritime fishing authorization, the fishing license for each vessel, and the sanitary-veterinary opinion for vessels delivering catches for food purposes. The environmental agreement may be necessary for operations affecting the coastal zone or protected marine ecosystems. For activities carried out in the Black Sea, the provisions of Law no. 86/2006 on fishing in inland and maritime waters also apply.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, companies with CAEN 0311 are subject to the general rules of corporate income tax (16%) or micro-enterprise income tax (1% or 3%), depending on turnover and number of employees. VAT applies to deliveries of caught fish, at the standard rate of 19% or the reduced rate of 9% for fresh fish sold directly to consumers, according to the Fiscal Code. Registration in the RO e-Factura system is mandatory for all invoices issued in B2B relationships, and ANAF may initiate an anti-fraud check to verify the traceability of catches and the legality of authorizations. Specific accounting includes the obligation to distinctly record stocks of live, frozen or processed fish, as well as vessel operating costs (fuel, crew salaries, vessel depreciation). Provisions for environmental risks and litigation related to fishing quotas are recommended. The fiscal vector is completed with corporate or income tax, VAT and local taxes (buildings, land, naval means of transport). Also, the single declaration (form 212) is relevant for independent fishermen associated in cooperatives. Attention to the risk of reclassifying income as income from independent activities by ANAF inspectors if the form of organization is not a clear commercial one. Payment of social contributions for vessel crews is made according to the Fiscal Code and may generate additional obligations if employees are navigators registered on foreign ships under Romanian flag.