0312

Authorisation procedure and Trade Register aspects for CAEN 0312

Establishing a company with the main activity Freshwater fishing (CAEN 0312) involves following the standard steps at the Trade Register (ONRC). When completing the registration application, the CAEN code 0312 shall be mentioned as the main activity. There are no special minimum capital requirements if the legal form is SRL, but the standard threshold of 200 lei applies. It is mandatory to submit the affidavit according to Law 359/2004 to certify that the company meets the operating conditions.

For freshwater fishing activities, the commercial fishing authorisation is obtained from the National Agency for Fisheries and Aquaculture (ANPA) after registration with the Trade Register. Without this authorisation, the activity cannot begin. It is also necessary to register with the Register of Fishing and Aquaculture Operators (ROPA), managed by ANPA. Companies must hold a concession or lease contract for the exploited water surface or a fishing authorisation for state waters.

Regulatory framework, specific permits and control institutions

The main normative act is Emergency Ordinance no. 23/2008 on fishing and aquaculture. ANPA is the competent authority for issuing commercial fishing authorisations and for inspections. Also, the National Environmental Guard controls compliance with environmental protection rules, and in the case of fishing in the Danube Delta, additional authorisations from the Danube Delta Biosphere Reserve Administration (ARBDD) are required.

For freshwater fishing, the opinion of the Environmental Protection Agency (APM) is mandatory for the fishery resource management plan if the activity involves significant catches. Also, the company must hold a fishing logbook in which daily catches, species, quantity and zone are recorded. This logbook is checked by ANPA and may be requested during inspections.

Compliance with the fishing quotas established annually by ANPA is essential. Exceeding quotas may lead to suspension of the authorisation and substantial fines. Also, the use of prohibited gear (e.g. nets with mesh size below the legal limit) is forbidden.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, income from the sale of captured fish qualifies as income from agricultural activities. ANAF may consider the activity as production, which implies the obligation to register as a VAT payer if the turnover exceeds the threshold of 300,000 lei. Voluntary VAT registration is recommended to deduct VAT on purchases of tools, boats and fuel.

Accounting must separately reflect fishing operations. It is recommended to use account 345 'Finished products' for the captured fish and 711 'Variation in inventories' at the end of the period. Depreciation costs for boats and gear are recorded based on the useful life determined according to OUG 103/2007. Separate recording of received subsidies (e.g. from APIA for aquaculture development) is crucial.

The ANAF audit risk is increased in case of failure to declare all catches or selling fish without fiscal documents. The RO e-Factura system applies to all transactions with fish and fish products, and deliveries to processors must be accompanied by an electronic invoice. Non-compliance may result in penalties of up to 5% of the transaction value.

For employees, fixed-term or indefinite-term employment contracts are concluded, respecting the specific health and safety rules for fishing (flotation equipment, risk training). Contributions are calculated according to the Fiscal Code, and for seasonal fishing, part-time employment contracts may be used. Upon cessation of activity, deregistration from the Trade Register is standard, and ANPA must be notified for the withdrawal of the authorisation.